If the company's periodic tax return contains information \u201C311 Sales of goods to other EU Member States\u201D or \u201C312 Sales of services to other EU Member States\u201D, the company must issue a monthly VAT summary notification of these sales. This notification can be created and submitted using Procountor. VAT summary notifications are processed under Notifications > VAT summary notification.
Note! Corrections to periodic tax returns cannot be created and submitted electronically in Procountor. Corrections can be made in the Finnish Tax Administration’s Tax Account Online service. The Tax Administration will provide instructions if required.
VAT summary notification generation is initiated by clicking on the Create summary notification button.
After the button has been pressed, the program will prompt you to enter the target year and month for the notification. Approve the selection by clicking on the Continue button, after which Procountor will generate the notification. The created notification can then be saved in Procountor by clicking on the Save button in the notification.
For the notification, the program will retrieve the information of sales invoices and journals on transactions, whose accounting is dated to the target month, which use VAT statuses related to EU sales EU community sale (product), EU community sale (service) or EU tripartite trade, or whose accounting page information includes the customer’s VAT number (including an EU country code).
After the notification has been generated, the notification view will display a more detailed specification of the sales included in the notification than the information sent to the Finnish Tax Administration.
The information submitted to the Finnish Tax Administration can be previewed by clicking on the Show button. The two-character country code and VAT identification number are displayed in their own columns. The sums of all sales to each customer are also displayed as a total sum for notification. 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).
Saving and sending the notification
When the information on the VAT summary notification has been verified, the generated notification can be saved in Procountor by clicking on the Save button in the notification. The notification can then be submitted by clicking on the Send button.
You can send the return from Procountor directly to the tax authority’s service using the Katso credentials. Therefore, the user must have personal Katso credentials and authorisation for sending the company’s return.