For the correct reporting of reverse-taxed intra-Community services and goods (expenses, not inventory goods) in the VAT report, it is necessary to use the correct expense accounts (described in the appropriate lines of the VAT report) and the correct VAT types.
Advice If the transaction involves intra-Community INVENTORY GOODS, you will need to proceed slightly differently. You can read about this in the guide: Intra-Community Purchases Accounting – Inventory Goods.In Accounting -> Accounts, you can see which accounts are already set by default for the accounting of intra-Community purchases:
You can also check the VAT report settings to see where these accounts are reflected:
With this configuration, only the accounts are considered in the report preparation, but not the VAT type. Therefore, it is crucial to use the correct accounts in this case. For reverse taxation to function correctly, the accounts must be set in the report settings on row 1 and rows 6 or 6.1 (depending on whether it’s goods or services). As you can see in the image, some accounts are set as ranges. This means that if you add an account within this range, it will automatically be included in the report, and there’s no need to add it separately. Account 5060 is added individually, but you can make adjustments as needed to include additional accounts. Since the data in the VAT report is based on the combination of account + VAT type, it is possible to use the same expense accounts that you use for purchasing services from Estonian suppliers (for example, the same type of service from both Estonian and intra-Community suppliers). In such cases, you will need to manually add the necessary expense account to the report settings. Purchase of Services Purchase of Goods Advice Reverse VAT is calculated only in the VAT report and does not appear in the purchase invoice entry. If you have any additional questions, please write to us support@simplbooks.ee 
Calculate the amount of VAT to be reported as reverse VAT (currently 198.00 here).
From the amount reported on line 5 of the report data, subtract the sum from account 1510 Input VAT (if there is VAT for vehicle expenses or fixed assets, include those as well), and the result should be 198.00. If that’s the case, everything is fine on that front.
To check line 4, find only the VAT amount for sales revenue (currently 66.00 here). Subtract that from the amount shown on line 4, and again, the result should be 198.00. If that’s the case, then everything is also fine on that side.
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