Sebastian de GoeijShort answer
An invoice with several VAT rates is booked per rate: every combination of GL account and VAT code becomes a separate booking line, so amounts land in the right boxes of the VAT return. Typical examples are a supermarket receipt with food and non-food, or an invoice with products and shipping.
Key takeaways
- Split the invoice per VAT rate, and per GL account where needed.
- Take VAT per rate as stated on the invoice to avoid rounding differences.
- Lines with the same GL account and VAT code may be merged.
- Check that the sum of the lines equals the invoice total.
- Autoboeker books at line level and can split and merge lines automatically.
When does an invoice have multiple VAT rates?
When it contains goods or services under different rates: in the Netherlands 21%, 9% and 0%, plus cases without VAT such as exempt items or reverse charge.
- Supermarket or wholesale receipts with food and other items.
- Catering invoices with food and drinks at different rates.
- Invoices with products plus shipping or deposits.
- Invoices with exempt or reverse-charge items next to taxed ones.
How do you book an invoice with several rates?
Book one line per VAT rate with the amount excluding VAT, the right VAT code and GL account, splitting further if costs go to different accounts. Lines with the same account and code can be merged.
Take VAT per rate from the invoice; if the package calculates it, a one-cent rounding difference may appear. Adjust so the booking matches the document.
- 1Read the amount excluding VAT and the VAT amount per rate.
- 2Create a booking line per rate and GL account with the right VAT code.
- 3Merge lines with the same GL account and VAT code.
- 4Check that the lines add up to the invoice total.
- 5Correct rounding differences so VAT matches the invoice.
What often goes wrong?
Booking the whole invoice at one rate, usually 21%, so input VAT and the return are wrong. Or a discount for the whole invoice applied to one rate only. And receipts showing only a total without VAT breakdown need attention, as deduction is not automatically possible.
How does Autoboeker process multi-rate invoices?
Autoboeker recognises VAT including 21%, 9%, 0% and reverse charge, and books at line level. Lines are split or summarised automatically, and lines with the same GL account and VAT code are merged. Subtotal, VAT and total are checked, and unusual VAT amounts or codes are flagged.
FAQ
Questions about this topic.
Yes. One booking line per rate with the right VAT code.
Yes, if they share the GL account and VAT code.
Take VAT as stated on the invoice so the booking matches the document.
Spread it over the rates, then check VAT per rate and the total.
Yes. It books at line level and can split, summarise and merge lines automatically.
