Review Document Document version: 1.0 – 2016-08-16
Taxes (FI-AP/AR)
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Document History
Caution Before you start the implementation, make sure you have the latest version of this document. You can find the latest version at the following location:xxx /xxx The following table provides an overview of the most important document changes. Table 1
Version
Date
Description
0.1
2016-08-16
Preliminary Version
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Content
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Taxes (FI-AP/AR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 2.1
Value-Added Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Customizing for VAT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Customizing for Tax Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Customizing for Generating Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Tax Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Business Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Company Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 FI Tax Invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Example: Incoming Invoice and Tax Invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Example: Outgoing Invoice and Tax Invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Creation of Parked Incoming Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Create Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Printing of Outgoing Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Printing of Outgoing Correction Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Checklist for Incoming Tax-Relevant Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Checklist for Outgoing Tax-Relevant Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Checklist for Outgoing Tax-Relevant Documents (New) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Periodic Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Register of Incoming and Outgoing Tax Invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 VAT Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
2.2 2.3 2.4 2.5 3 3.1 3.2 3.3
Corporate Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Customizing for Corporate Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Corporate Income Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Customizing for XML Report Generation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes (FI-AP/AR) Content
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Taxes (FI-AP/AR)
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Taxes (FI-AP/AR)
The Taxes (FI-AP/AR) component covers the most important laws and business practices specific to Ukraine. Country Version Ukraine comes with special processes for value-added tax (VAT) and profit tax. The following documentation covers these aspects of the component. For generic information about taxes, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/erp . Choose a release. In SAP Library, choose SAP ERP Central Component Accounting Financial Accounting (FI) Financial Accounting - General Topics Taxes (FI-AP/AR) .
Taxes (FI-AP/AR) Taxes (FI-AP/AR)
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Value-Added Tax
VAT (value-added tax) is liable on most sales and purchases of goods and services. VAT is recognized either on payment or on receipt or issue of the goods or services, whichever comes first. This event must be confirmed by a tax invoice.
Features Customizing In addition to the generic Customizing activities, carry out the activities specific to Ukraine as described in Customizing for VAT [page 6].
Master Data Create the master data [page 9] as described.
Reports Country Version Ukraine comes with reports that enable you to do the following: ●
Create and print outgoing tax invoices and correction tax invoices (see Glossary [external document]) that you send to your customers
●
Create parked incoming tax invoices and correction tax invoices to facilitate the processing of incoming tax invoices and corrections received from vendors
●
Check the status of tax invoice processing
For more information, see Tax Invoices [page 11] and Reports [page 17].
Periodic Processing Country Version Ukraine enables you to create the following in the format required by the tax authorities: ●
Register of incoming and outgoing tax invoices
●
VAT return and related annexes
For more information, see Periodic Processing [page 21].
2.1
Customizing for VAT
Country Version Ukraine comes with a sample tax calculation procedure, TAXUAC, and a range of sample tax codes. The following provides information about making the settings that are specific to Ukraine.
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Taxes (FI-AP/AR) Value-Added Tax
2.1.1
Customizing for Tax Codes
Each VAT-relevant item in an accounting document has a tax code. The tax code defines the following: ●
Tax type (for example, input tax)
●
Tax rate (for example, 20%)
●
G/L account to which the tax is posted
●
Target tax code for deferred tax (for example, for the corresponding item in a tax invoice)
Features In Ukraine, the following tax codes are required: ●
Tax codes for tax-relevant documents such as down payments and invoices: ○
Output tax codes, for example, for incoming down payments, sold goods or services, fixed assets, and intangible assets
○
Input tax codes for purchased goods or services, for example, input tax on tangible assets, tax on lowvalue assets, investments and productive services, tax paid to customs for import transactions
●
Special tax codes for recording excise duties, fuel, and lubricants, and materials or services exempt from input tax
●
Tax codes for tax invoices and correction tax invoices: output tax codes for outgoing tax invoices and corrections, and input tax codes for incoming tax invoices and corrections
Activities You define tax codes in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) Tax on Sales/Purchases Calculation Define Tax Codes for Sales and Purchases . Note the following: ●
In the tax codes used for accounting documents, you must define deferred tax codes that are used for automatically generated tax invoices and correction tax invoices. For more information about the required settings, see Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: Ukraine VAT Accounting and Reporting Information About Customizing for Tax Invoices .
●
The tax calculation procedure assigned to the country determines which types of tax (that is, condition types) are available when you define a tax code.
Example The following are examples of tax codes that you can use for Country Version Ukraine. Group 1 Tax codes for down payments and commercial invoices, classified on the basis of gross income and expenditure types.
Taxes (FI-AP/AR) Value-Added Tax
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Table 2: Group 1: Example Input Tax Codes
Tax Code
Description
P0
With VAT 0% for taxable transactions
P1
With VAT basic % for taxable transactions
P2
With VAT basic % for nontaxable transactions
Table 3: Group 1: Example Output Tax Codes
Tax Code
Description
A2
Advance received for goods or services – basic %
I1
With VAT 0% – sale of goods or services
I2
With VAT basic % – sale of goods or services
Recommendation We recommend that you generate your own gross income and expenditure accounts according to your business requirements based on the available standard accounts. For more information about tax accounts for VAT accounting, see Tax Accounts [page 9]. Group 2 Tax codes for tax invoices and correction tax invoices. These tax codes are required for the following activities: ●
Printing outgoing tax invoices and correction tax invoices (see Printing of Outgoing Tax Invoices [page 18] and Printing of Outgoing Correction Tax Invoices [page 18])
●
Generating the register of incoming and outgoing tax invoices; submitting outgoing tax invoices in XML format and registering them in the Single Register of Tax Invoices (see Glossary [external document]); and creating a request for incoming tax invoices received from vendors (see Register of Incoming and Outgoing Tax Invoices [page 21])
●
Defining the lines of the VAT return and its annexes (see VAT Return [page 22])
Table 4: Group 2: Examples of Main Tax Codes for Received Tax Invoices
Tax Code
Description
S0
With the right to tax credit in the Ukrainian territory VAT 0%
S1
With the right to tax credit in the Ukrainian territory VAT basic %
S2
VAT included for nontaxable transactions accordingly
Table 5: Group 2: Examples of Tax Codes Entered Directly in the Register and VAT Return
Tax Code
Description
T1
VAT paid in the customs clearance process with the right to tax credit
T2
VAT paid in the customs clearance for nontaxable transactions
Table 6: Group 2: Examples of Auxiliary Codes for Tax Invoice Posting
Tax Code
Description
D0
Tax invoice received 0%
D1
Tax invoice received basic %
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Taxes (FI-AP/AR) Value-Added Tax
Table 7: Group 2: Examples of Main Tax codes for Issued Tax Invoices
Tax Code
Description
Z1
Tax invoice basic %
Z2
Export transactions
Z3
Tax invoice 0%
Table 8: Group 2: Examples of Auxiliary Codes for Tax Invoice Posting
Tax Code
Description
D3
Tax invoice issued 0%
D4
Tax invoice issue basic %
Table 9: Group 2: Examples of Adjustment Tax Codes
Tax Code
Description
K1
Issue of adjustment for VAT 0%
K2
Issue of adjustment for VAT basic %
K3
Receipt of adjustment for VAT 0%
K4
Receipt of adjustment for VAT basic %
2.1.2
Customizing for Generating Tax Invoices
Tax invoices and correction tax invoices are generated in the system based on the data in the corresponding accounting document and according to the relevant Customizing settings for generating tax invoices. For more information about the required settings, see Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: Ukraine VAT Accounting and Reporting Information About Customizing for Tax Invoices .
2.2
Master Data
This documentation provides information about how to set up the following for Country Version Ukraine: ●
Tax accounts
●
Business partners
●
Company codes
2.2.1
Tax Accounts
Country Version Ukraine comes with its own sample chart of accounts, CAUA, which contains accounts for VAT accounting. For more information, see the example tax accounts below.
Taxes (FI-AP/AR) Value-Added Tax
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The tax base amount in a tax invoice or correction tax invoice is posted to the relevant G/L account. You can define your own account or you can use TAXBASE0, which is an off-balance sheet account for posting tax base amounts (including amounts with a VAT rate of zero).
Recommendation To enable materials and material quantities to be entered in the account items for the tax base amount, we recommend that you define field group G006 (material accounts) in the account master data. As a result, the tax account items with a main tax code contain the material number (BSEG-MATNR field), material quantity (BSEG-MENGE field), and unit of measurement (BSEG-MEINS field).
Activities You specify the G/L account for the tax base amounts in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: Ukraine VAT Accounting and Reporting Make Settings for Generating Tax Invoices .
Example The following are examples of the accounts for VAT accounting that are available in the CAUA chart of accounts. Table 10: Tax Accounts for VAT
Account Description
Account Number in CAUA
Tax Category
Tax Credit Without Tax Invoice
64401000
Budget
Note the following: ●
Accounts 64400000 and 64300000 must have the tax category “*”. All tax categories are required for correct down-payment accounting in the cash journal.
●
Tax invoices are generally not received or issued at the same time as the goods or a down payment. Additional subaccount 64401000 is therefore provided for received invoices or down payments. Subaccount 64102021 is provided for issued invoices or down payments.
●
Account 64102021 is a subaccount of account 64102 (VAT-related budget settlement). The VAT-related budget settlement account is credited even if a tax invoice is not issued. Subaccount 64102021 therefore enables you to record issued tax invoices and to include them in the register of incoming and outgoing tax invoices.
●
Accounts 64401000 and 64102021 can be run with open items for the daily reconciliation of tax invoices with commercial invoices and down payments.
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Taxes (FI-AP/AR) Value-Added Tax
2.2.2
Business Partners
You can determine time dependency for values of the following vendor/customer attributes: ●
Tax Number1 (STCD1)
●
Liable for VAT (STKZU)
To do so, follow the procedure below. For vendors: 1.
Run transaction J1UFVVENTAX.
2.
Enter the Supplier.
3.
Select from which date the entry becomes valid.
4.
Enter the Tax Number1 (STCD1) attribute to use in this period, or select the Liable for VAT (STKZU) option to mark the supplier as Liable for VAT during this period.
For customers: 1.
Run transaction J1UFVCUSTTAX.
2.
Enter the Customer.
3.
Select from which date the entry becomes valid.
4.
Enter the Tax Number1 (STCD1) attribute to use in this period, or select the Liable for VAT (STKZU) option to mark the supplier as Liable for VAT during this period.
More Information Control Data [external document]
2.2.3
Company Codes
You have to enter the required VAT data in all relevant company codes. You do this in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) Global Parameters for Company Code Enter Global Parameters . Under Additional Data, make sure you have entered the following: ●
Individual taxpayer identification number (T001Z-SAPU01 field) and VAT payer certificate number (T001ZSAPU02 field) These are required for tax invoices, correction tax invoices, the register of incoming and outgoing tax invoices, and the VAT return.
●
Branch number (T001Z-SAPU11 field) This is required for the VAT return.
2.3
Tax Invoices
VAT accounting in Ukraine is based on tax invoices and correction tax invoices. A tax invoice or correction tax invoice is a separate financial document that is created based on an accounting document (for example,
Taxes (FI-AP/AR) Value-Added Tax
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commercial invoice, credit memo, or debit memo). Tax invoices and correction tax invoices form the basis of the legally required register of incoming and outgoing tax invoices and the VAT return. For more information about the structure of a tax invoice or correction tax invoice, see FI Tax Invoice [page 13].
Features Incoming Tax Invoices Incoming tax invoices and correction tax invoices received from vendors have to be processed manually. To facilitate data entry, you can generate parked incoming tax invoices and correction tax invoices based on the corresponding accounting documents. You can use the report Creation of Parked Incoming Tax Invoices, or you can have the system generate parked documents automatically when a user posts an accounting document. For more information, see Creation of Parked Incoming Tax Invoices [page 17].
Outgoing Tax Invoices You can manually create tax invoices and correction tax invoices that you send to your customers, or you can use the report Creation of Outgoing Tax Invoices. To print tax invoices and corrections, you can use the reports Printing of Outgoing Tax Invoices and Printing of Outgoing Correction Tax Invoices. For more information, see the following: ●
Creation of Outgoing Tax Invoices [page 17]
●
Printing of Outgoing Tax Invoices [page 18]
●
Printing of Outgoing Correction Tax Invoices [page 18]
Tax Invoice Data The system generates tax invoices and correction tax invoices based on the data in the corresponding accounting documents and according to the relevant Customizing settings. Tax items in an accounting document are created according to the relevant tax calculation procedure, account keys, and tax codes (see Customizing for Tax Codes [page 7]). For more information about the data in tax invoices and correction tax invoices, see FI Tax Invoice [page 13].
Tax Invoice Numbers The system assigns an accounting document number to tax invoices and correction tax invoices according to the settings for the document types. When you run the reports for printing outgoing tax invoices and corrections, and when you run the report for creating the register of incoming and outgoing tax invoices, you can specify that the system uses monthly document numbers instead of the accounting document numbers. In this case, the numbering of the tax invoices and correction tax invoices restarts at 1 each month, and the system prints the monthly document number instead of the accounting document number. You can use the BAdI: Enhancement of Tax Invoice Reports (J_1UN_TAXGEN_BADI) Business Add-In to adapt the numbering of the tax invoices to your requirements.
Posting Tax Invoices When a tax invoice or correction tax invoice is issued or received, the tax base amount is posted to the G/L account specified in Customizing for generating tax invoices (for example, account TAXBASE0). The VAT amount is posted to the tax account specified by the tax code of the line item in the tax invoice or correction. Note that each tax code in the accounting document must have a corresponding deferred tax code that is used in the tax invoice or correction tax invoice. You define deferred tax codes in Customizing for tax codes.
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Taxes (FI-AP/AR) Value-Added Tax
For more information, see Customizing for Tax Codes [page 7] and Tax Accounts [page 9].
More Information Example: Incoming Invoice and Tax Invoice [page 14] Example: Outgoing Invoice and Tax Invoice [page 15]
2.3.1
FI Tax Invoice
A document that shows a value-added tax item and that is recognized by the tax authorities as evidence that a VAT transaction has occurred. Tax invoices are thus used to substantiate VAT returns. Note that this definition applies to tax invoices and correction tax invoices.
Structure Header The document header contains key data about the tax invoice or correction tax invoice, including the following: ●
Company code
●
Document type and document number The document number is the accounting document number.
●
Document date and posting date The document date is the date on which the tax invoice or correction tax invoice is issued. The posting date is the accounting document date. For outgoing tax invoices, the document date and the posting date are the same in most cases; for incoming tax invoices, they are often different.
●
Document reference In an incoming tax invoice, the original tax invoice number issued by the vendor is stored in the Reference (XBLNR) field. The Doc. Header Text (BKTXT) field contains the SAP system number of the original accounting document for which the tax invoice was issued (that is, invoice or down payment), optionally concatenated with the relevant financial year. In an incoming correction tax invoice, the original correction tax invoice number issued by the vendor is stored in the Reference (XBLNR) field. The Doc. Header Text (BKTXT) field contains the SAP system number of the tax invoice for which the correction tax invoice was received, optionally concatenated with the relevant financial year. In an outgoing tax invoice, the reference to the original accounting document (that is, invoice or down payment) must be stored in the Doc. Header Text (BKTXT) field or Reference (XBLNR) field. If the document number also contains the financial year, the year must be entered after the document number without any delimiters and it must have four digits. In an outgoing correction tax invoice, the number of the relevant tax invoice must be stored in the Doc. Header Text (BKTXT) field and the number of the clearing or reversal document must be stored in the Reference (XBLNR) field.
Line Items
Taxes (FI-AP/AR) Value-Added Tax
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For each tax-relevant item of an accounting document, the tax invoice or correction tax invoice contains 2 consecutive items for the tax base amount and two consecutive items for the VAT amount. These 2 consecutive items have the same amounts, but opposite debit/credit indicators. The data provided by each line item includes the following: ●
Item number and posting key
●
G/L account to which the amount is to be posted
●
Tax code (main or auxiliary) Line items with a main tax code contain material data, that is, material number, quantity, unit of measure, and price (XREF1) field (price*100).
●
Amounts and currency
2.3.2
Example: Incoming Invoice and Tax Invoice
The following example shows an incoming vendor invoice, an outgoing down payment, and the corresponding incoming tax invoice.
Incoming Vendor Invoice and Outgoing Down Payment Tax code P2 is used in the vendor invoice and down payment. Tax code P2 has the tax type V (input VAT). The tax code is set up in Customizing for tax codes as shown in the following table: Table 11: Tax Code Settings for Tax Code P2
Tax Type
Account Key
Tax Rate (%)
Level
From Level
Condition Type
Input Tax
VST
20,000
110
100
MWVS
The following tables show the data in the incoming vendor invoice and the issued down payment: Table 12: Accounting Document: Incoming Invoice
Code
Account No.
Description
Tax Code
Amount in UAH
31
0000100000
Credit (Vendor
P2
120.000,00-
P2
100.000,00
P2
20.000,00
Account) 40
0020000000
Inventory Items (Without ММ)
40
0064401000
Tax Credit Without Invoice
Table 13: Accounting Document: Outgoing Down Payment
Code
Account No.
Description
Tax Code
Amount in UAH
50
0031100000
Settlement Account
Empty
120.000,00
29A
0000100000
Credit
P2
120.000,00–
40
0064401000
Tax Credit Without
P2
20.000,00
P2
20.000,00–
Invoice 50
14
0064400000
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Tax Credit Settlement
Taxes (FI-AP/AR) Value-Added Tax
Incoming Tax Invoice Tax codes S1 and D1 are used in the corresponding tax invoice. Tax codes S1 and D1 have the tax type V (input VAT) and have the same settings as shown above for tax code P2. Note that S1 is the deferred tax code for tax code P2, and D1 is the deferred tax code for tax code S1. Table 14: Accounting Document: Incoming Tax Invoice
Code
Account No.
Description
Tax Code
Amount in UAH
40
TAXBASE0
VAT Base Posting
S1
100.000,00
50
TAXBASE0
VAT Base Posting
D1
100.000,00–
40
0064102010
VAT Paid to Budget
S1
20.000,00
50
0064102010
Tax Credit Without
D1
20.000,00–
Invoice
The tax items in the tax invoice are as follows: Table 15
General Ledger
Tax Amount
Tax Base
Tax Code
Tax Rate (%)
64102010
20.000,00
100.000,00
S1
20,000
64401000
20.000,00
100.000,00
D1
20,000
Account
2.3.3
Example: Outgoing Invoice and Tax Invoice
The following example shows an outgoing customer invoice, incoming down payment, and the corresponding outgoing tax invoice.
Outgoing Customer Invoice and Incoming Down Payment Tax code I2 is used in the customer invoice and down payment. Tax code I2 has tax type A (output tax). The tax code is set up in Customizing for tax codes as shown in the following table: Table 16: Tax Code Settings for Tax Code I2
Tax Type
Account Key
Tax Rate (%)
Level
From Level
Condition Type
Output VAT
MWS
20,000
130
100
MWAS
VAT/Debit
ZUD
20,000–
140
100
MWR2
ZUK
20,000
150
100
MWR3
Clearing VAT/Debit Clearing
The following tables show the data in the outgoing customer invoice and incoming down payment:
Taxes (FI-AP/AR) Value-Added Tax
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Table 17: Accounting Document: Outgoing Customer Invoice
Code
Account No.
Description
Tax Code
Amount in UAH
01
0000000013
Debit SD (Customer
I2
1.200,00
Account) 50
0070100000
Revenue From Sale
I2
1.000,00-
50
0064102021
Output Vat Without
I2
200,00-
I2
200,00
I2
200,00-
Tax Invoice 40
0070000001
VAT Sale / Work / Services
50
0070100000
Revenue From Sale
Table 18: Accounting Document: Incoming Down Payment
Code
Account No.
Description
Tax Code
Amount in UAH
14
0031100000
Clearing Account
Empty
1.200,00
19A
0000000013
Receivables
A2
1.200,00-
50
0064102021
Output VAT Without
A2
200,00-
A2
200,00
Tax Invoice 40
0064300000
Tax Liability Settlement
Outgoing Tax Invoice Tax codes Z1 and D4 are used in the corresponding tax invoice. Both have tax type A (output VAT) and have the same settings for output VAT as shown above in line one of the table for tax code I2. Note that Z1 is the deferred tax code for tax code I2, and D4 is the deferred tax code for tax code Z1. Table 19: Accounting Document: Outgoing Tax Invoice
Code
Account No.
Description
Tax Code
Amount in UAH
40
TAXBASE0
VAT Base Posting
Z1
1000,00
50
TAXBASE0
VAT Base Posting
D4
1000,00–
40
0064102021
Output VAT Without
Z1
200,00
Tax Invoice 50
0064102020
VAT Paid to the Budget D4
200,00-
Tax Amount
Tax Base
Tax Code
Tax Rate (%)
64102021
200,00
1.000,00
Z1
20,000
64102020
200,00
1.000,00
D4
20,000
The tax items in the tax invoice are as follows: Table 20
General Ledger Account
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Taxes (FI-AP/AR) Value-Added Tax
2.4
Reports
Country Version Ukraine comes with a number of reports for tax invoices and correction tax invoices. These reports are described in the following documentation.
2.4.1
Creation of Parked Incoming Tax Invoices
You use this report to generate parked incoming tax invoices and correction tax invoices based on the relevant accounting documents, for example, vendor invoices, credit memos, and debit memos. Parked documents facilitate manual processing of actual tax invoices or corrections when they are received from the vendor. Note that you can have the system automatically create a parked incoming tax invoice or correction when a user posts an accounting document. However, if you use the G/L splitting functions, you must use this report to create the parked documents. For more information, see the report documentation in the system.
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Incoming Tax Invoices Creation of Parked Incoming Tax Invoices (transaction J1UF_PKDTIV). Note that to analyze the status of incoming tax invoices and correction tax invoices, you can use the Checklist for Incoming Tax-Relevant Documents (transaction J1UFRON) report.
More Information Checklist for Incoming Tax-Relevant Documents [page 19]
2.4.2
Create Tax Invoices
You use this report to generate outgoing tax invoices and correction tax invoices based on the relevant accounting documents, for example, customer invoices, debit memos, credit memos, received down payments, goods returns, clearings, and reversals. For more information, see the report documentation in the system.
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Outgoing Tax Invoices Create Tax Invoices and Corrections (transaction J1UNCREATEEXT).
Taxes (FI-AP/AR) Value-Added Tax
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Note that to analyze the status of outgoing tax invoices and correction tax invoices, you can use the report Checklist for Outgoing Tax-Relevant Documents (New) (transaction J1UFRVN_NEW) or Checklist for Outgoing TaxRelevant Documents (transaction J1UFRVN).
More Information Checklist for Outgoing Tax-Relevant Invoices [page 19] Checklist for Outgoing Tax-Relevant Documents (New) [page 20]
2.4.3
Printing of Outgoing Tax Invoices
You use this report to print outgoing tax invoices in accordance with the legal requirements in Ukraine. For more information, see the report documentation in the system.
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Outgoing Tax Invoices Printing of Outgoing Tax Invoices (transaction J1UFPODNAC).
More Information Printing of Outgoing Correction Tax Invoices [page 18] Creation of Outgoing Tax Invoices [page 17]
2.4.4
Printing of Outgoing Correction Tax Invoices
You use this report to print correction tax invoices in accordance with the legal requirements in Ukraine. For more information, see the report documentation in the system.
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Outgoing Tax Invoices Printing of Outgoing Correction Tax Invoices (transaction J1UFCORRPODNAC).
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Taxes (FI-AP/AR) Value-Added Tax
More Information Printing of Outgoing Tax Invoices [page 18] Creation of Outgoing Tax Invoices [page 17]
2.4.5
Checklist for Incoming Tax-Relevant Documents
You use this report to analyze the status of incoming tax invoices and correction tax invoices that relate to specific tax-relevant accounting documents (for example, vendor invoices, credit memos, or debit memos). It enables you to reconcile tax invoices on a daily basis. For each tax-relevant, posted document, the report provides a list of the related tax invoices and correction invoices and shows the status of tax invoice processing. For example, a green traffic light indicates that the total amounts in the accounting document match the total amounts of all related tax invoices and correction tax invoices. For more information, see the report documentation in the system.
Note To enable the system to display a tax invoice or correction tax invoice in the report output, the tax invoice must contain a reference to the relevant accounting document and the correction tax invoice must contain a reference to the relevant tax invoice. For more information, see FI Tax Invoice [page 13].
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Incoming Tax Invoices Checklist for Incoming Tax-Relevant Documents (transaction J1UFRON).
More Information Creation of Parked Incoming Tax Invoices [page 17]
2.4.6
Checklist for Outgoing Tax-Relevant Documents
You use this report to analyze the status of outgoing tax invoices and correction tax invoices that relate to specific tax-relevant accounting documents (for example, customer invoices, credit memos, debit memos, and down payments). The report enables you to reconcile tax invoices on a daily basis. For each tax-relevant, posted document, the report provides a list of the related tax invoices and correction invoices and shows the status of tax invoice processing. For more information, see the report documentation in the system.
Taxes (FI-AP/AR) Value-Added Tax
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Note To enable the system to display a tax invoice or correction tax invoice in the report output, the tax invoice must contain a reference to the relevant accounting document and the correction tax invoice must contain a reference to the relevant tax invoice. For more information, see FI Tax Invoice [page 13].
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Outgoing Tax Invoices Checklist for Outgoing Tax-Relevant Documents (transaction J1UFRVN).
Note A new version of this report is also available. For more information, see Checklist for Outgoing Tax-Relevant Invoices (New) [page 20].
More Information Creation of Outgoing Tax Invoices [page 17]
2.4.7
Checklist for Outgoing Tax-Relevant Documents (New)
You use this report to analyze the status of outgoing tax invoices and correction tax invoices that relate to specific tax-relevant accounting documents (for example, customer invoices, credit memos, debit memos, and down payments). It enables you to reconcile tax invoices on a daily basis. The report groups the tax-relevant documents according to either the corresponding sales order or the relationships between the documents, and displays them with the related tax invoices and correction tax invoices. The report shows the status of tax invoice processing for each group. For more information, see the report documentation in the system.
Note To enable the system to display a tax invoice or correction tax invoice in the report output, the tax invoice must contain a reference to the relevant accounting document and the correction tax invoice must contain a reference to the relevant tax invoice. For more information, see FI Tax Invoice [page 13].
Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Outgoing Tax Invoices Checklist for Outgoing Tax-Relevant Documents (New) (transaction J1UFRVN_NEW).
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Taxes (FI-AP/AR) Value-Added Tax
Note The previous version of this report is also available. For more information, see Checklist for Outgoing TaxRelevant Documents [page 19].
More Information Creation of Outgoing Tax Invoices [page 17]
2.5
Periodic Processing
Country Version Ukraine allows you to create the following in the legally required format: ●
Register of incoming and outgoing tax invoices
●
VAT return and related annexes
2.5.1
Register of Incoming and Outgoing Tax Invoices
You use this report to create the register of incoming and outgoing tax invoices according to the legal requirements in Ukraine. The register lists all received and issued tax invoices, correction tax invoices, and other relevant documents, such as checks or customs declarations. You can also use the report to do the following: ●
Create an XML file of the register for internal business purposes
●
Create an XML file of individual outgoing tax invoices and correction tax invoices that meet certain criteria and that need to be registered in the Single Register of Tax Invoices (see Glossary [external document])
●
Create an XML file that you send to the tax authorities to request a list of incoming tax invoices that have been registered by the vendor in the Single Register of Tax Invoices
For more information, see the report documentation in the system.
Activities To access the report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT Register of Incoming and Outgoing Tax Invoices (transaction J1UF_IN_OUT).
More Information Creation of Parked Incoming Tax Invoices [page 17] Creation of Outgoing Tax Invoices [page 17]
Taxes (FI-AP/AR) Value-Added Tax
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2.5.2
VAT Return
In Ukraine, all companies that are required to pay VAT must create and submit a VAT return to the tax authorities on either a monthly or a quarterly basis. The VAT return consists of a main return and several annexes. You use this report to generate the VAT return and annexes in the legally required format. For more information, see the report documentation in the system.
Activities To access the report on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine VAT VAT Return VAT Return (transaction J1UFTAX21).
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Taxes (FI-AP/AR) Value-Added Tax
3
Corporate Income Tax
A company’s profit is liable to income tax. However, the basis for taxation is not the net profit specified in your income statement. Instead, the law requires you to use a separate set of accounting regulations to calculate your taxable profit. Some expenses are allowed within certain prescribed limits for tax accounting purposes. For standardized expenses (for example, contributions to the state budget, to nonprofit organizations, and for the preservation of culture) and for other expenses, the limits are defined as a percentage of the taxable profit for the previous reporting year.
3.1
Customizing for Corporate Income Tax
To prepare corporate income tax returns, you have made the following settings in Customizing:
Header and Footer Texts Create header and footer texts to be printed on the Corporate Income Tax return. On the SAP Easy Access screen, choose Tools Form Printout SAPscript Standard Text . Copy the texts UA_TAX_PROFIT_HEADER and UA_ TAX_PROFIT_FOOTER, and adjust the copies to meet your requirements.
Financial Statement Settings Apply SAP Note 2279710
. Once this SAP Note has been applied, the default financial statement version UATP is
available. Copy it and adjust the copy to meet your requirements. You can do this in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Document Country Specifics Ukraine Financial Statements Define Financial Statement Versions .
XML Generator Settings The XML generator uses data provider UPT1 for Corporate Income Tax returns with results from report J_3RFFORM4 and financial statement Version UATP. Make the settings for the XML Generator as follows: 1.
Create hierarchies for the Tax Return and annexes or use the default ones. You can do this in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Document Country Specifics Ukraine XML Report Generation Generate XML Hierarchy . The sample XML hierarchies are as follows: Table 21
2.
Form
XML Hierarchy
Corporate Income Tax return
UATPD
Annex PN: Non-resident income
UAPPN
Annex PI: Differences
UAPPI
Annex AM: Information on depreciation
UAPAM
Assign PDF forms to your hierarchies as follows:
Taxes (FI-AP/AR) Corporate Income Tax
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Table 22
Form
PDF Form
Corporate Income Tax return
J_1UFPD_MAIN_PDF
Annex PN: Non-resident income
J_1UFPD_ANNEX_PN_PDF
Annex PI: Differences
J_1UFPD_ANNEX_PI_PDF
Annex AM: Information on depreciation
J_1UFPD_ANNEX_AM_PDF
Settings for Non-Resident Income If you need to declare non-resident income, prepare data for Annex PN on the SAP Easy Access screen, under Accounting General Ledger Reporting Tax Reports Ukraine Profit Tax Maintain Data for Annex PN .
More Information Corporate Income Tax Return [page 24]
3.2
Corporate Income Tax Return
Country Version Ukraine enables you to prepare the Corporate Income Tax Return using the following reports ●
Data Provider for Corporate Income Tax (transaction J1UFPTAX) You can use this drill-down report to evaluate and analyze financial statement data.
●
Output XML Hierarchy (transaction J3RXMLEXP) This report allows you to create XML files in the legally required format for the Corporate Income Tax Return.
Prerequisites You have made the settings described in Customizing for Corporate Income Tax [page 23].
Activities Evaluating and Analyzing Data Access the drill-down report for the Corporate Income Tax return on the SAP Easy Access screen by choosing Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine Profit Tax Data Provider for Corporate Income Tax (transaction J1UFPTAX).
Preparing the Return Access the Export XML Hierarchy report on the SAP Easy Access screen by choosing Accounting Financial Accounting General Ledger Reporting Tax Reports Ukraine Profit Tax Output XML Hierarchy (transaction J3RXMLEXP).
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Taxes (FI-AP/AR) Corporate Income Tax
Display the selection screen for the financial statement by entering the ID of the XML hierarchy and executing the report. You can enter your selection parameters on the next screen and generate the XML form.
3.3
Customizing for XML Report Generation
To prepare financial statements in the legally required XML format, make the settings in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Periodic Processing Document Country Specifics Ukraine XML Report Generation . For more information, see the documentation of the Customizing activities.
Taxes (FI-AP/AR) Corporate Income Tax
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Typographic Conventions
Table 23
Example
Description
Angle brackets indicate that you replace these words or characters with appropriate entries to make entries in the system, for example, “Enter your ”.
Example
Example
Arrows separating the parts of a navigation path, for example, menu options
Example
Emphasized words or expressions
Example
Words or characters that you enter in the system exactly as they appear in the documentation
www.sap.com
Textual cross-references to an internet address
/example
Quicklinks added to the internet address of a homepage to enable quick access to specific content on the Web
123456 Example
Hyperlink to an SAP Note, for example, SAP Note 123456 ●
Words or characters quoted from the screen. These include field labels, screen titles, pushbutton labels, menu names, and menu options.
Example
●
Cross-references to other documentation or published works
●
Output on the screen following a user action, for example, messages
●
Source code or syntax quoted directly from a program
●
File and directory names and their paths, names of variables and parameters, and names of installation, upgrade, and database tools
EXAMPLE
Technical names of system objects. These include report names, program names, transaction codes, database table names, and key concepts of a programming language when they are surrounded by body text, for example, SELECT and INCLUDE
EXAMPLE
26
Keys on the keyboard
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Taxes (FI-AP/AR) Typographic Conventions
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