If the company's periodic tax return contains information in fields 311 Sales of goods to other EU Member States or 312 Sales of services to other EU Member States, the company must issue a monthly notification of these sales. This notification can be created and submitted in Procountor.
VAT summary notifications are generated in Notifications > VAT EU recapitulative statement.
Please note that corrections to already submitted VAT EU recapitulative statement cannot be created and submitted electronically in Procountor. Any corrections must made in the Finnish Tax Administration’s Tax MyTax e-service. The Tax Administration will provide further instructions if needed.
Only the receipts with Finnish VAT processing rules will be retrieved to VAT EU recapitulative statement. If the environment had VAT rules in EU countries special right in use and VAT processing rule chosen to the receipt was something else than Finland, the transaction of that receipt would not be retrieved to the statement.
Great Britain VAT numbers will no longer be valid after the year-change 2020-2021 due to Brexit.
Generating and sending the notification
1. To generate a VAT EU recapitulative statement, click the Create summary notification.
2. After clicking the button, the program will prompt you to enter the target year and month for the notification. The program will suggest a target month, but this can be changed using the arrow buttons. Confirm the selection and generate the notification by clicking Continue.
3. The status of the generated recapitulative statement will be Unsaved. After verifying all the information, save the notification by clicking Save.
Procountor retrieves information to the statement from sales invoices and journal receipts that are completed transactions (meaning they are not in status Unfinished, Received, Verified or Invalidated) that fill both of the following requirements:
- The accounting of the transaction is dated on the target month.
- VAT statuses related to EU sales EU community sale (product), EU community sale (service) or EU tripartite trade have been set for the invoice.
To report these on the VAT EU recapitulative statement, the accounting page of each journal receipt or sales invoice must contain a VAT identification number (including the country code) filled in the ID field. If a sales invoice has already been sent (and the invoice page is therefore not editable anymore), the ID field of the accounting page can still be, however, edited.
The statement will also include transactions that have a missing or incorrect VAT ID number, but in these cases the transaction's ID field will be highlighted in red. You can correct these ID numbers on the invoice by clicking the invoice number in the Invoice number column.
Please note that the VAT EU recapitulative statement cannot be saved if the VAT number is missing on one (or more) of the transactions included on the statement.
A more detailed specification of the statement transactions will be shown after the statement has been generated.
Data to be sent to the Tax Administration can be previewed by clicking Preview at the top of the page. It contains the two-letter country code and the VAT identification number, displayed in their own columns, as well as the total sum of sales specified by customer. Instead of the VAT status, the printout shows the trade type code specified by the Finnish Tax Administration (sale of products = empty, sale of services = 4, tripartite trade = 3).
4. After verifying the information on the notification and saving it by clicking Save, the notification is submitted by clicking Send.
The report is sent by using the ApitamoPKI interface.