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Purpose

The purpose of this page is to clarify the customizing of the Separate VAT Accounting and describe an example of VAT separation for incoming invoices which were linked to the export invoice (a part of export was confirmed, the rest was expired and then confirmed).

"Image/data in this KBA is from SAP internal systems, sample data, or demo systems. Any resemblance to real data is purely coincidental."

Overview

Separate VAT accounting is used when you perform both taxable and tax-free operations with regard to value-added tax (VAT).

At the end of period transaction J3RSVATCOEFF is used to maintain the separate VAT coefficients.

Transaction J3RSSEPINCVAT (program J_3RSSEPINCVAT) uses separate VAT coefficients to define how much input VAT should be calculated for each of the three possible operation types: normal, VAT-free or 0% percent.

Transaction J3RSLINKEXPINV (Program J_3RSLINKEXPINV) is used  to link outgoing 0% invoices to the incoming invoices that were collected in the input VAT part for 0% operations during input VAT separation.

Secondary events (export completed on time, export operation was expired, confirmation of a previously expired export operation) can be created via transaction J3RSCONFIRMEXPORT (program J_3RS_EXPORT_CONF). Alternatively, secondary events can be created manually using transaction J3RTSEMAINT (program J_3RTSEMAINT). On this page using transaction J3RTSEMAINT (program J_3RTSEMAINT) is described.

VAT transferring can be done using transaction J3RFUM26 (program J_3RFUM26).

How to check that the last version of Separate VAT Accounting is used

To be sure that the last version of Separate VAT Accounting is used follow recommendations described in Knowledge Base Article (KBA): 2383765 - "SAP RU-FI, UA-FI, KZ-FI: How to find full list of Notes with restriction by SP on ONE Support Launchpad". Recommended search term: “J_3RFUM26 OR J_3RTSEMAINT OR J_3RSINVOICE OR J_3RSSEPINCVAT OR J_3RSLINKEXPINV”

For systems with Support Package equal or higher then SAPKH61704, SAPK-61704INSAPFIN or SAPK-70001INSAPFIN business function FIN_LOC_CI_40 should be activated. For more details refer to the SAP Note: 1965805 - "FIN_LOC_CI_40 Protect the core Russia 2013".

Customizing of VAT Codes for “Undefined” and Export Operations

In the view V_T007K for Grouping Version UNDF VAT Code(-s) should be customized:

These VAT code(-s) will be used for incoming invoices that is going to be used in Separate VAT Accounting:

In the view V_T007K for Grouping Version EXPT VAT Codes should be customized:

In transaction FTXP export VAT codes should have chain of three codes. In the current example:

L0 → L1 → L2:

These VAT code(-s) will be used for outgoing export invoices.

Described above example was made for 18% VAT rate. In the WIKI Customizing of VAT Codes for Separate VAT Accounting you can find a description how to adjust customizing for 20% VAT rate.

Separate VAT Coefficients

At the end of each VAT reporting period separate VAT coefficients should be maintained in the transaction J3RSVATCOEFF:

Note that the field VAT Period (MONAT) is calendar period. In the current example 8 is August even if shifted fiscal year is used.

Note that the field First Month in Quarter (FSTQTMON) specifies the first month in the current quarter of this fiscal year, for which separate VAT accounting is being performed. If you use the quarter as the fiscal period, you only have to enter the coefficient value for the first month in the quarter. In the database table where the coefficients (J_3RSSEPVATCOEF) are stored, the entries for the other two months in this quarter remain empty. You cannot change the table values for the second or third month in a quarter; you can only edit the value for the first month. If you perform separate VAT accounting on a monthly and not a quarterly basis, the system displays "0" in this field.

 Separating Input VAT

To separate the amount of input VAT from incoming invoices for materials purchased for undefined operations among the three possible operation types transaction J3RSSEPINCVAT (program J_3RSSEPINCVAT) should be run.

Only invoices with VAT Grouping Version UNDF will be selected for separation input VAT.

VAT amount will be separated into three parts: F (VAT free), N (normal), Z (0%). For Z-part amount could be transferred via J3RFUM26 only when export is confirmed. So incoming invoices after separation VAT have to be linked to export invoices.

In the transaction J3RSSEPINCVAT there is a check-box "Split Invoice Into 3 Parts". If this check-box is ON, then each of incoming invoices will be splitted into 3 parts. If this check-box is OFF then total amount of all incoming invoices will be splitted into 3 parts and invoices will be gropped and some of them will be related to F (VAT free), N (normal) or Z (0%) part.

Linking 0% Outgoing Invoices

Transaction J3RSLINKEXPINV (Program J_3RSLINKEXPINV) is used  to link outgoing 0% invoices to the incoming invoices that were collected in the input VAT part for 0% operations during input VAT separation.

During linking, the program proceeds as follows:

  1. The program calculates an internal coefficient that is used to find the amount of money equivalent to the VAT for a particular outgoing 0% invoice. The program uses this formula:
    coefficient = input VAT for 0% operations / total revenue of the 0% outgoing invoices
  2. The program uses its internal coefficient to calculate the amount of VAT required from each outgoing 0% invoice. The program uses this formula:
    VAT required = coefficient x tax base amount of outgoing 0% invoice
  3. The system then checks the input VAT from the incoming invoices collected during input VAT separation sequentially until the corresponding amount of VAT required from each 0% outgoing invoice is found. In this way, the system “links” the incoming invoices to the 0% outgoing invoices.
  4. If the amount of input VAT from the last invoice linked to a 0% outgoing invoice is more than needed, the program splits the invoice, that is, the part needed for the current 0% outgoing invoice is linked to the required VAT amount and the remainder is linked to the next 0% outgoing invoice

The results list shows the incoming invoices linked to the 0% outgoing invoices. For each incoming invoice, the results show the part of the input VAT amount that is linked to the VAT required from the 0% outgoing invoice.

Secondary Events Program for Separate VAT Accounting

VAT transfer for Normal and Free operations

After separation N- and F-part of VAT amounts can be transferred using transaction J3RFUM26 (Program J_3RFUM26), amount of each invoice will be divided into parts as was saved at Separate Input VAT:

N- and F-parts will be reflected in Purchase Ledger. Transaction J3RFPURB (Program J_3RF_BUY_BOOK_03):

VAT transfer for export operations

For Z-part of VAT amounts export secondary event should be created.

Transaction J3RSCONFIRMEXPORT (J_3RS_EXPORT_CONF) is used for creation secondary events. Alternatively, secondary events can be created manually using transaction J3RTSEMAINT (J_3RTSEMAINT).

Three types of secondary event:

“” (empty) – export completed on time

03 – confirmation of export operation was expired

08 – confirmation of a previously expired export operation

Confirmation of an export operation done until invoice expiration date

There is an export customs declaration with status Export completed on time. Secondary event with empty type should be created:

In this example 250 000 of 1 000 000 of export was confirmed.

VAT will not be transferred. J3RFUM26 is used to transfer VAT Base to the target VAT code. It should be executed with option Create 0% Document:

VAT Base transfer document:

Table J_3RTSE will be updated:

Export invoice will be reflected in Sales Ledger. Transaction J3RFSELB (Program J_3RF_SELL_BOOK_02). VAT Base will be reflected in the 4-th section of VAT Declaration:

Expiration of an unconfirmed export operation

In case export confirmation was expired then secondary event 03 has to be created.

VAT for incoming invoices should be posted via Transaction J3RFUM26 (Program J_3RFUM26). Incoming invoices could be found by pressing the button Linked Invoices:

Target tax code for incoming invoices is defined in the table J_3RTSE_CODE_EX (maintenance view J_3RTSE_CODE_EXV).

VAT amounts will be reflected in Purchase Ledger (Transaction J3RFPURB)

For export invoice VAT base was transferred via the same run of J3RFUM26:

Export invoice can be printed via program J_3RF_INV_A:

Export invoice will be shown in Sales Ledger (Transaction J3RFSELB)

Confirmation of a previously expired export operation

In this case VAT was posted for an unconfirmed export operation, and when you have an export customs declaration, then secondary event 08 should be created.

Secondary Document for event 08 should have the same parameters (except Document Date) as were used for event 03:

For secondary event 08 VAT can be transferred by J3RFUM26

Related Content

Related Documents

SAP Help: Separate VAT Accounting

SAP Help: Secondary Events

Related SAP Notes/KBAs

SAP Note 2703734: RU Separate VAT: new posting schema for late export confirmation (prerequisite objects)

SAP Note 2677027: RU Separate VAT: new posting schema for late export confirmation

SAP Note 2847009: New Export Confirmation Report

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