What is a statement?
A statement is a summary of transactions for a given month. The different transactions on the statement are specified by various items (you can read more about items here -> xxxxxx). Items that begin with:
- Number 1XXX - refers to the facility's costs (e.g., monthly fees).
- Number 2XXX - refers to the facility's consumed play times, activities and memberships during the period (e.g., online bookings).
A statement can either result in:
- The facility needs to make a payment to MATCHi AB (if the costs exceed the consumed play times and activities = marked as net amount payable), or
- MATCHi AB will make a payment to the facility (if the consumed play times and activities exceed the costs = marked as net amount receivable).
The net amount, whether to be received or paid, is summarized at the bottom of the statement.
Accounting and VAT
MATCHi AB:s statements are not self-billing invoices, and MATCHi AB is not responsible for the sales; rather, it is only a specification of the facility's consumed play times and activities during the period. Issued receipts to customers can be accessed by the facility in the MATCHi administration view. In the MATCHi administration view (Administration -> Facility -> Settings), each facility can see the VAT rate they have specified per category. It is the facility's responsibility to report the correct VAT rate on the transactions that MATCHi AB handles on behalf of the facility.
Swedish facilities – The statement only the VAT related to the facility's purchases (i.e., the VAT basis consists solely of items starting with the digit one, as mentioned above) during the period. This represents the input VAT that the facility should report.
Facilities within the EU with a valid VAT number – The statement indicates that sales are subject to reverse charge VAT. The reverse charge applies only to the facility's purchases (i.e., the VAT basis consists solely of items starting with the digit one, as mentioned above) during the period. The facility itself is responsible for reporting and handling VAT on its sales.
Facilities within the EU without a valid VAT number – The statement reports 25% Swedish VAT related to the facility's purchases (i.e., the VAT basis consists solely of items starting with the digit one, as mentioned above) during the period. This represents the input VAT that the facility should report.
Facilities outside the EU – No VAT is reported on the statement.
This format of the statement has been developed in collaboration with an external advisor.