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/18.361dc8c15312eff6fd320ff/1478789803472/kontrolluppgifter--ranta-utdelning-mm-skv373-utgava30.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 | The total account value for the report reflects the summarized values above and is 50,000 SEK. |
| ReportInterest | This is the interest that will be reported to the tax agency and for 2016 the interest is 1.4%. Before applying the interest the BfsAccountValue and BfsDepositValue will be added together (80,000 SEK) and then divided by 4 (4 quarters). The resulting amount of 20,000 SEK will then be used for calculating the ReportInterest (20,000 * 1.4% = 280 SEK). |
| ReportAccountNumber | This is the account number in BFS |
| ReportAccountOwner | This is the tax id of the owner of the account |
| 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.