NB Importing account plans can only be performed on brand new clients. The reasons for this are:
- Custom accounts are deleted (system accounts retained)
- Type group settings are reset to default
- Custom accounts for use as customer / vendor residual accounts are restored to default.
When importing an account plan, you will be able to:
- Adding new accounts with names and VAT codes
- Update default chart of accounts with name and VAT codes
If the choice for importing the plan of accounts does not appear in the import wizard, this is because there are posted documents, and then the import will no longer be possible.
The import file should be built up with the columns shown below and saved as .csv format
|
Account Name |
Accountno |
AccountVatNo |
|
Sales with VAT |
3001 |
1 |
|
Sales without VAT |
3201 |
0 |
|
Buy Inland |
4001 |
1 |
The system accounts that are fixed in the system and that are not deleted when importing the plan are:
(NB! This applies to the Norwegian account plan!)
1,900 Cash
1,920 Deposits
2,380 Bank overdrafts
1,500 Accounts receivable
2,400 Trade accounts payable
3,000 Revenue, tax, high rate
3010 Sales revenue in cash, tax, high rate
3100 Revenue, free
3200 Revenue, Global
3900 Other operating related income
4,000 Purchase of raw materials and semi-manufactured
4030 Purchase of raw materials and semifinished products, abroad
4300 Purchase of goods for resale
2700 Outgoing VAT, high rate
2701 Outgoing VAT, medium rate
2710 Input VAT, high rate
2711 Input VAT, medium rate
2712 Input VAT, high rate - abroad
2740 Settlement Account VAT
2702 Output tax, low rate
2,713 Input tax, low rate
in 2703 Output tax, high rate - international
6020 Amortization of intangible assets
8,050 Other interest income
7,740 Rounding
8060 Foreign exchange gain (agio)
8,160 Foreign exchange (losses)
Overview of VAT types and related rates:
0 No VAT treatment (procurement)
1 Input VAT high rate - 25%
11 Input VAT intermediate rate - 15%
12 Input VAT raw fish rate - 11.11%
13 Input VAT low rate - 12%
20 Basis for import of goods, Tax-free
21 Basis of import of goods, high rate 25%
22 Basis of import of goods, medium rate 15%
3 Outgoing VAT high rate - 25%
31 Outgoing VAT intermediate rate - 15%
32 Outgoing VAT raw fish rate - 11.11%
33 Outgoing VAT low rate - 12%
5 Tax- free sales, within
51 Domestic sales with reverse duty
52 Export of goods and services
6 Sales outside the VAT Act
7 No VAT treatment (revenue)
81 Import of goods with deduction high rate - 25%
82 Import of goods high, zero deduction
83 Import of goods with medium rate - 15%
84 Import of goods in medium, zero deduction
85 Import of goods, tax-free
86 Services purchased from abroad with deduction for VAT - 25%
87 Services purchased from abroad high, zero deduction
88 Services purchased from abroad with deduction for VAT - 10%
89 Services purchased from abroad low, zero deduction
91 Purchase of climate quotas with deduction - 25%
92 Purchase of climate quotas without deduction