KU40 is the reporting for sales of securities that are mutual funds. Detailed information can be found here: Kontrolluppgifter – ränta, utdelning m.m. (SKV 373) | Skatteverket
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 KU40 where we have conducted a few trades during the year.
In the transaction list, there are three transactions that represent sales, one for a fund called Fund 4 Not marketplace, one called Fund 3 Interest fund, and one for Fund 2 Normal. 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 KU40.
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 Mutual Funds and ETFs. For KU40 it is very important that the instruments are categorized correctly with regards to if the fund is not marketplace traded and if the fund is classified as an interest fund. This should be done by using instrument categories. These categories must be set up under the category group called "Tax", with the following string as label and key: "Tax_SE_NotTradedAtMarketplace" and "Tax_SE_InterestFund".
Instrument categories are described here: Instrument Categorization.
If we click on Fund 4 in BFS and then click Edit in the action menu and navigate to the third tab we will see the selected categorization.
If we click on Fund 3 in BFS and then click Edit in the action menu and navigate to the third tab we will see the selected categorization.
The next 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.
The last setting is how the earnings from the sale should be reported.
For KU40 we are able to select if we should only report the sale amount (proceeds from the sale) or if we want to report the resulting earning or loss from the sale. It is important to remember that it can be difficult to report the result if a part of the position was transferred from an external account since we will have no way of knowing what the customer paid for the position at the external broker. If we still opt to use the result option we must make sure that customers have updated any acquisition values for positions that have been transferred into BFS. For this example, we will start by using the Sale Amount.
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 have the following columns.
The fields mean the following.
Column name | Description |
|---|---|
| ReportType | This is the KU number for the record |
| Address | The street address of the account owner |
| BfsAmountAsset1 | This is the currency amount that was received for the sale, the proceeds |
| BfsAcquisitionValue | This is the acquisition value for the position in BFS |
| BfsAssetName | This is the name of the instrument in BFS |
| BfsAsset1Currency | The currency code of the cash that was received from the sale of the instrument |
| BfsCpfPrice | |
| BfsCpnPrice | |
| BfsInstrumentCurrency | The currency code that the instrument is traded in |
| BfsInstrumentType | The Instrument type id |
| BfsISIN | This is the ISIN code of the instrument in BFS |
| 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 |
| ReportAddress | This is the address of the account owner for the record that is being reported |
| ReportAmountAsset1 | This is the received amount from the sale in the currency of BfsAsset1Currency which means the currency that was used for the proceeds from the sale |
| ReportAcquisitionValue | The acquisition value that will be used for the report |
| ReportAssetName | This is the name of the instrument in BFS |
| ReportAsset1Currency | The currency code of the cash that was received from the sale of the instrument and that will be used in the report |
| ReportCity | This is the city of the account owner for the record that is being reported |
| ReportCpfPrice | |
| ReportCpnPrice | |
| ReportFirstName | This is the first name of the account owner for the record that is being reported |
| ReportFundNotTradedInMarketplace | This is TRUE if the fund is categorized as not traded in the marketplace |
| ReportInstrumentCurrency | The currency code that the instrument is traded in |
| ReportInterestFund | This is TRUE if the fund is categorized as an interest fund |
| ReportLastname | This is the last name 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 |
| ReportEarningsLoss | This is the result from the trade and will be included if the setting Ernings/Loss was selected |
| ReportSaleAmount | This is the received payment for the sale and will be included if the setting Sale Amount is selected |
| ReportSoldToISK | This shows TRUE if the sales were made to an ISK account (KU30) and FALSE if not. |
| ReportTaxCountry | This shows the tax country code for where the account owner is taxable |
| ReportZip | This is the zip code of the account owner |
| ReportCountryCode | This is the country code for where the account owner is registered |
| ReportOtherPersonalNumber | This is the personal number of the owner of the account being reported or other form of tax identification number |
| 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 KU40 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 looks 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>2016-12-29T11:06:09.5594435+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="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">1</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 2 Normal</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223335</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:FondInteMarknadsnoterad faltkod="602">false</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">false</ku:Rantefond>
<ku:ErhallenErsattning faltkod="810">11000</ku:ErhallenErsattning>
</ku:KU40>
</ku:Blankettinnehall>
</ku:Blankett>
<ku:Blankett nummer="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">2</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 4 Not marketplace</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223337</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:FondInteMarknadsnoterad faltkod="602">true</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">false</ku:Rantefond>
<ku:ErhallenErsattning faltkod="810">9000</ku:ErhallenErsattning>
</ku:KU40>
</ku:Blankettinnehall>
</ku:Blankett>
<ku:Blankett nummer="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">3</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 3 Interest fund</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223336</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:FondInteMarknadsnoterad faltkod="602">false</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">true</ku:Rantefond>
<ku:ErhallenErsattning faltkod="810">10000</ku:ErhallenErsattning>
</ku:KU40>
</ku:Blankettinnehall>
</ku:Blankett>
</Skatteverket>
If Earnings/Loss was selected in the settings section the XML-file will 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>2016-12-29T11:01:47.5636972+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="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">1</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 2 Normal</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223335</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:Kapitalvinst faltkod="600">1000</ku:Kapitalvinst>
<ku:FondInteMarknadsnoterad faltkod="602">false</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">false</ku:Rantefond>
</ku:KU40>
</ku:Blankettinnehall>
</ku:Blankett>
<ku:Blankett nummer="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">2</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 4 Not marketplace</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223337</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:Kapitalforlust faltkod="601">1000</ku:Kapitalforlust>
<ku:FondInteMarknadsnoterad faltkod="602">true</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">false</ku:Rantefond>
</ku:KU40>
</ku:Blankettinnehall>
</ku:Blankett>
<ku:Blankett nummer="2339">
<ku:Arendeinformation>
<ku:Arendeagare>165555555555</ku:Arendeagare>
<ku:Period>2016</ku:Period>
</ku:Arendeinformation>
<ku:Blankettinnehall>
<ku:KU40>
<ku:InkomsttagareKU40>
<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:InkomsttagareKU40>
<ku:UppgiftslamnareKU40>
<ku:UppgiftslamnarId faltkod="201">165555555555</ku:UppgiftslamnarId>
</ku:UppgiftslamnareKU40>
<ku:Inkomstar faltkod="203">2016</ku:Inkomstar>
<ku:Specifikationsnummer faltkod="570">3</ku:Specifikationsnummer>
<ku:VPNamn faltkod="571">Fund 3 Interest fund</ku:VPNamn>
<ku:ISIN faltkod="572">SE1112223336</ku:ISIN>
<ku:AvyttradTillISK faltkod="573">false</ku:AvyttradTillISK>
<ku:Kapitalvinst faltkod="600">0</ku:Kapitalvinst>
<ku:FondInteMarknadsnoterad faltkod="602">false</ku:FondInteMarknadsnoterad>
<ku:Rantefond faltkod="606">true</ku:Rantefond>
</ku:KU40>
</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, one for each report setting.
The pdf files look like this.