KU32 is the reporting for sales of securities that are not options, funds or futures except for funds that are classified as Foreign Specialty Funds. Detailed information can be found here: https://www.skatteverket.se/download/18.569165a01749e7ae7892631/1603976889365/kontrolluppgifter--ranta-utdelning-mm-skv373-utgava34.pdf
Since you are able to create your own transaction types in BFS we cannot assume that you have used the default transaction type to reflect sales of instruments so you need to define the transaction types to include.
To illustrate this we have created a test user with an account called KU32 where we have conducted a few trades during the year.
In the transaction list there are two transactions that represent sales, one for a stock called Swedish Stock 1 and one for a Foreign Specialty Fund called Fund 1. To double-check which transaction type has been used, we can click on the info-icon in front of the transaction.
Here we see the transaction type called Default_Trade_Sell.
In the Tax Reporting Application, we will click on Get Excel for KU32.
This will open the following form.
In the form, we have selected the transaction type Default_Trade_Sell as the only transaction type to include. As for instrument types we have selected Shares, Mutual Funds (only funds that belong to the category called "SwedenTaxForeignSpecialtyFund" will be included, the same goes for ETF's if we select to include that instrument type.
Instrument categories are described here: Instrument Categorization.
If we click on Fund 1 in BFS and then click Edit in the action menu and navigate to the third tab we will see the selected categorization.
The last setting is what account types to include. Since you are able to create your own account types in BFS we cannot assume that you have used the default account types so you need to select these. For example, you should not include the ISKAccount which is included in KU30.
Once we are happy with the settings we should click on Get Excel.
This action will download the Excel file for us.
The Excel file will contain the following columns that we can change as we wish (click on the image to maximize).
The fields mean the following.
Column name | Description |
|---|---|
| ReportType | This is the KU number for the record |
| BfsAssetName | This is the name of the instrument in BFS |
| BfsISIN | This is the ISIN code of the instrument in BFS |
| BfsSaleQuantity | This is the total number of units that were sold for the instrument. |
| BfsSoldToISK | This shows TRUE if the sales were made to an ISK account (KU30) and FALSE if not. |
| BfsTaxCountry | This shows the country code for where the account owner is taxable |
| ReportAccountNumber | This is the account number for where the trade was made |
| ReportAccountOwner | This is the tax id of the owner of the account |
| ReportSaleAmount | This is the total value of the sale, the proceeds from the sale. |
| ReportAssetName | This is the name of the instrument in BFS |
| ReportFirstName | This is the first name of the account owner for the record that is being reported |
| ReportLastname | This is the last name of the account owner for the record that is being reported |
| ReportAddress | This is the address of the account owner for the record that is being reported |
| ReportCity | This is the city of the account owner for the record that is being reported |
| ReportPersonalNumber | This is the personal number of the owner of the account being reported |
| ReportSaleQuantity | This is the total number of units that were sold for the instrument and that will be reported |
| ReportCountryCode | This shows the country code for where the account owner is taxable |
| ReportOtherPersonalNumber | This is the personal number of the owner of the account being reported |
| RowNumber | This is the specification number of the record in the report |
| OwnerId | This is the id (BrickID see the API documentation at http://api.bricknode.com) of the Legal Entity that owns the account. This can be used in your own applications for example. |
| AppIncomeYear | This is the income year that is set in the Tax Reporting Application. |
| AppHouseOrganizationNumber | This is the organization number for the company that is submitting the tax report to the tax agency |
| AppHouseName | This is the name of the organization that is submitting the tax report to the tax agency |
| BfsFirstName | This is the first name of the account owner for the record that is being reported |
| BfsLastName | This is the last name of the account owner for the record that is being reported |
| BfsAddress | This is the address of the account owner for the record that is being reported |
| BfsZip | This is the zip code of the account owner for the record that is being reported |
| BfsCity | This is the city of the account owner for the record that is being reported |
| BfsAccountNumber | This is the account number in BFS for the reporting record |
| BfsPersonalNumber | This is the personal number of the owner of the account being reported |
If we for some reason are not happy with the contents of the tax report we can change this directly in the Excel sheet.
Now we are ready to create the tax report for KU32 and we do this by importing the Excel sheet.
The uploaded file will appear at the bottom of the page and we can also select if we would like to create PDF-files for the customer of the KU's that we are reporting so that the customer can log on to BFS and download their KU's as verifications. For this example, we will generate the PDF files by checking the box for this and then click on Download tax report.
We will now receive a compressed zip file with the KU-reports that we generated.
The zip file contains an XML-file (the format that should be uploaded to the tax agency) for each KU report type.
For the example that we just created the XML fill look like this.
<?xml version="1.0" encoding="utf-8"?>
<Skatteverket xmlns:ku="http://xmls.skatteverket.se/se/skatteverket/ai/komponent/infoForBeskattning/2.0" xmlns:gm="http://xmls.skatteverket.se/se/skatteverket/ai/gemensamt/infoForBeskattning/2.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://xmls.skatteverket.se/se/skatteverket/ai/instans/infoForBeskattning/2.0 http://xmls.skatteverket.se/se/skatteverket/ai/kontrolluppgift/instans/Kontrolluppgifter_2.0.xsd " omrade="Kontrolluppgifter" xmlns="http://xmls.skatteverket.se/se/skatteverket/ai/instans/infoForBeskattning/2.0">
<ku:Avsandare>
<ku:Programnamn>KUfilsprogrammet</ku:Programnamn>
<ku:Organisationsnummer>165555555555</ku:Organisationsnummer>
<ku:TekniskKontaktperson>
<ku:Namn>Firstname Lastname</ku:Namn>
<ku:Telefon>0500-1234561</ku:Telefon>
<ku:Epostadress>info@yourdomain.com</ku:Epostadress>
<ku:Utdelningsadress1>Street 20</ku:Utdelningsadress1>
<ku:Postnummer>11111</ku:Postnummer>
<ku:Postort>CITY</ku:Postort>
</ku:TekniskKontaktperson>
<ku:Skapad>2016-12-29T09:49:15.2675755+00:00</ku:Skapad>
</ku:Avsandare>
<ku:Blankettgemensamt>
<ku:Uppgiftslamnare>
<ku:UppgiftslamnarePersOrgnr>165555555555</ku:UppgiftslamnarePersOrgnr>
<ku:Kontaktperson>
<ku:Namn>Firstname Lastname</ku:Namn>
<ku:Telefon>0500-123456</ku:Telefon>
<ku:Epostadress>info@yourdomain.com</ku:Epostadress>
<ku:Sakomrade>Skatteverket</ku:Sakomrade>
</ku:Kontaktperson>
</ku:Uppgiftslamnare>
</ku:Blankettgemensamt>
<ku:Blankett nummer="2318">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU32>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Depanummer faltkod="523">10000180</ku:Depanummer>
<ku:Specifikationsnummer faltkod="570">1</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Swedish Stock 1</ku:VPNamn>
<ku:ISIN faltkod="572">SE1234565555</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:AntalAvyttrade faltkod="576">100</ku:AntalAvyttrade>
<ku:ErhallenErsattning faltkod="810">11000</ku:ErhallenErsattning>
<ku:InkomsttagareKU32>
<ku:LandskodTIN faltkod="076">SE</ku:LandskodTIN>
<ku:Fornamn faltkod="216">Tax</ku:Fornamn>
<ku:Efternamn faltkod="217">Tester</ku:Efternamn>
<ku:Gatuadress faltkod="218">Street1</ku:Gatuadress>
<ku:Postnummer faltkod="219">Zip</ku:Postnummer>
<ku:Postort faltkod="220">City</ku:Postort>
<ku:AnnatIDNr faltkod="224">197001010101</ku:AnnatIDNr>
<ku:TIN faltkod="252">197001010101</ku:TIN>
</ku:InkomsttagareKU32>
<ku:UppgiftslamnareKU32>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU32>
</ku:KU32>
</ku:Blankettinnehall>
</ku:Blankett>
<ku:Blankett nummer="2318">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU32>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Depanummer faltkod="523">10000180</ku:Depanummer>
<ku:Specifikationsnummer faltkod="570">2</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 1 Foreign specialty fund</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223334</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:AntalAvyttrade faltkod="576">100</ku:AntalAvyttrade>
<ku:ErhallenErsattning faltkod="810">9000</ku:ErhallenErsattning>
<ku:InkomsttagareKU32>
<ku:LandskodTIN faltkod="076">SE</ku:LandskodTIN>
<ku:Fornamn faltkod="216">Tax</ku:Fornamn>
<ku:Efternamn faltkod="217">Tester</ku:Efternamn>
<ku:Gatuadress faltkod="218">Street1</ku:Gatuadress>
<ku:Postnummer faltkod="219">Zip</ku:Postnummer>
<ku:Postort faltkod="220">City</ku:Postort>
<ku:AnnatIDNr faltkod="224">197001010101</ku:AnnatIDNr>
<ku:TIN faltkod="252">197001010101</ku:TIN>
</ku:InkomsttagareKU32>
<ku:UppgiftslamnareKU32>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU32>
</ku:KU32>
</ku:Blankettinnehall>
</ku:Blankett>
</Skatteverket>
The information at the top of the XML file called "Avsandare" and "Uppgiftslämnare" is configured in the settings section for the reporting tool which was described here: Sweden
We can also navigate to the test user in BFS and make sure that the PDF file was created there.
By downloading the file we can see how it looks.