735_en_v1_1
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Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 1 -
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
Introduction ...................................................................................................................................... 1
Prerequisites .................................................................................................................................... 2
Necessary settings .......................................................................................................................... 2
Setup Text ID to be applied to store commission agent data in FI .............................................. 4
Define deal Types for Commission Trade and assign it to Tax codes ........................................ 6
Business operations in the system .................................................................................................. 8
Example of the business-process in SAP in case commission agent buys the goods\services on its behalf for principal .............................................................................................................. 8
Example of the business-process in SAP in case commission agent sells the goods\services on its behalf ..................................................................................................................................... 15
Interaction between vendor, buyer and commission agent, in case Commission agent sales goods (works, services) on its behalf ..................................................................................... 15
Introduction The Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137» is affected from 01/10/2014. This order changed the layout of VAT invoice journal and establish requirement to print information about commission agent, commissions operation types and commission VAT invoices in VAT invoice journal.
The Order 735 established to add new columns in VAT invoice journal that must be populated only by Commission Agent.
The Outgoing VAT invoice journal has 3 new columns
Column 10 – Seller
Column 11 – INN and KPP of Seller
Column 12 - Number and date of Seller invoice
The Incoming VAT invoice journal has 3 new columns
Column 10 – Sub-commissioner name
Column 11 – INN and KPP of Sub-commissioner
Column 12 - Deal type
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 2 -
The current amendment is intended to populate new columns according to Order 735 requirements
Prerequisites
Must be done setup VAT for commission trade. Please see note 2068123 - VAT on Commission Trade for details.
Necessary settings
It is required to setup additional text fields for FI documents and billing document in SD.
Following Text IDs should be added for FI document:
- Seller ID (see VAT on Commission Trade documentation how to use it)
- Buyer ID (see VAT on Commission Trade documentation how to use it)
- Seller ID for Journal (To reflect it in column 10-11 in Outgoing VAT invoice journal)
- VAT invoice date and number (To reflect in in column 12 in Outgoing VAT invoice journal)
Use path SPRO – Financial Accounting (New) – Financial Accounting Global Settings (New) -Document – Define Text IDs for documents to add text
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 3 -
Following Text IDs should be added for SD billing document:
- Seller ID for Journal (To reflect in in column 10-11 in Outgoing VAT invoice journal)
- VAT invoice date and number (To reflect in in column 12 in Outgoing VAT invoice journal)
The above Text ID must be setup only to reflect Commission agent transactions. It is not applicable for commitment.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 4 -
Setup Text ID to be applied to store commission agent data in FI
Maintain text IDs for “Seller ID“ and “Buyer ID“ and “Seller ID for Journal“ (SellerIDJR), “VAT
invoice date and number“ (ReceivedINV) in V_J_3RFREGCOMSFI view (use text object
'BELEG'). Check that accounting document header texts with the specified IDs exist and are activated.
See example in picture
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 5 -
Setup Text ID to be applied to store Sub- commissioner and received VAT invoice data in SD
Maintain text IDs for “Seller ID for Journal“ and Text ID for “Received Invoice date and
number (applied for outg.journ.) “ in V_J_3RFREGCOMSSD view
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 6 -
Define deal Types for Commission Trade and assign it to Tax codes
Define the deal types for commission trade (that defined in order 735 from 30.07.2014) in V_J_3RFREGINVDT view
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 7 -
Assign deal types for commission trade to Tax codes in V_J_3RFREGINVDTA view for automatic filling field «Deal Type» in Invoice journal
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 8 -
Business operations in the system
Example of the business-process in SAP1 in case commission agent buys the goods\services on its behalf for principal
The picture below illustrates the interaction between seller, buyer and commission agent, in case Commission agent purchase goods (works, services) on its behalf
1 Screen-shots are made in the test system. Numbers and names of GL accounts and tax codes
can be different from customizing, suggested in this document.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 9 -
1. Agent buys the goods from Seller. Seller issues the INV1 to Agent within 5 days after goods shipment
2. Agent transfers the copy of invoice to Buyer. (it is not registered by Customer) 3. Agent issues the INV2 ( on amount of INV 1) to Buyer 4. Agent issues INV3 on agent commission 5. Payment depends upon contract agreement
There is following features in business process for INV1
1. The Buyer receives a copy of Inv1.
2. The Buyer does not register the copy of INV1 in the Incoming invoice journal , purchase book
3. The Buyer is obliged to keep a copy of INV1 for four years
4. Consignor and consignee in Inv1 is indicated in accordance with the terms of the supply agreement (if the goods are shipped from the Seller to the Buyer, consignor - seller, consignee - Buyer).
Commission agent registers INV1 in Incoming VAT invoices journal. The Deal type 1 (Purchase of goods (works, services), property rights on own behalf for principal) should be reflected Column 12 of journal. Deal type is derived from view V_J_3RFREGINVDTA
The name and INN\KPP of Seller will be reflected in column 8-9
In case INV 1 was issued by sub-agent, sub-agent in document is replaced with actual Seller name, INN and KPP (column 8, 9 - from Partner function SL/ “Seller ID“ text) and Sub-agent's name, INN and KPP are saved in 10, 11 column)
Inv 2 has following features:
• Date (Line 1 ) - Inv1 date of issue; • row 2, 2a and 2b - Seller (not an Agent)
The Buyer (consignor) registers Inv2 in the purchase book and in the received VAT invoices journal.
Buyer does not fill columns 10-12 in register of received invoices.
The name and INN\KPP of Seller (Not Agent) must be reflected in column 8-9
Agent registers Inv2 in Outgoing VAT invoices journal.
Agent fills column 10-12 in Outgoing VAT invoices journal as follows
- Column 10 and 11 – The name and INN and KPP of Seller from Partner function SL (in case of SD billing document) or “Seller ID“ text in case of FI invoice.
- Column 12 – INV1 number and date - from text with Text ID for «Received Invoice date and number»
The Buyer registers Inv2 in the purchase book and in the Incoming VAT invoices journal.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 10 -
Agent name and INN and KPP is replaced with actual Seller name, INN and KPP (column 8, 9 - from Partner function SL/ “Seller ID“ text) Customer does not fill columns 10-12 in register of received invoices.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 11 -
Example how Agent posts INV1 that received from Seller
FI invoice in Accounts Payable
The FK02 is Seller
Posting invoice from FINANCE FB60
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 12 -
The incoming VAT invoice journal print record with populated Deal type
Example how Agent issues INV2 to Buyer
FI invoice in Accounts Receivable
The URA2 is Buyer
Posting invoice from FINANCE FB70
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 13 -
Filling additional texts:
Populate the texts with “Seller ID“ and Text ID for Received Invoice date and number
The additional text «Seller» should be filled to print vendor FK02 in row 2, 2a and 2b of VAT invoice and in Column 10-11 (Seller name and INN and KPP) of Outgoing VAT journal.
The additional text Invoice number and date will be reflected it in Column 12 of Outgoing VAT journal (Seller invoice number and date)
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 14 -
The Outgoing VAT invoice journal will reflect Commission trade data
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 15 -
Example of the business-process in SAP2 in case commission agent sells the goods\services on its behalf
Interaction between vendor, buyer and commission agent, in case Commission agent sales goods (works, services) on its behalf
Please see below picture that illustrate the business process
2 Screen-shots are made in the test system. Numbers and names of GL accounts and tax codes
can be different from customizing, suggested in this document.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 16 -
1 – Agent sales goods\services to Buyer and issues Inv 1 in 5 days after date of sale of goods\services.
2- The agent sends the data of issued INV 1 (Inv 1 copy) to Seller. (it is not registered by Seller).
3- Seller issues the tax invoice Inv 2 to the Agent with same data (name of goods, amount, price, VAT) as INV 1
4– Agent issues invoice for agent commission to Seller.
Inv 1 has following features:
- Agent issues invoice on its own behalf to Buyer
- Consignor is indicated in INV 1 in accordance with the terms of agreement (if the goods are shipped from Agent warehouse then Consignor is Agent)
- Inv 1 is registered in Agent’s Outgoing VAT invoice journal and is not registered in Sale Book
Agent populates column 10-12 in Outgoing VAT invoice journal as follows
- Column 10 and 11 – The name and INN and KPP of Seller from text “Seller ID for Journal”)
- Column 12 – INV2 number and date – is empty, will be filled later when INV2 is received from Seller
Inv 2 has following features:
Inv 2 is issued by Seller with following data:
• Invoice date (line 1 of invoice) must be equal to Inv 1 ; • Line 2, 2а and 2б – Seller data ( name, INN, KPP); • Line 6, 6а and 6б – Buyer data ( name, INN, KPP) instead of Agent (Text Buyer
ID/Partner function BR); • Other lines – in accordance with lines from Inv1
Seller registers Inv 2 in Outgoing VAT invoice journal and in Sales Book. Columns 8, 9 in journal are filled with Buyer name ( name, INN, KPP) instead of Agent (Text Buyer ID/Partner function BR);
Columns 10 =12 is not populated. Seller does not fill these columns.
In case INV2 is issued by agent to sub-agent the column 10 and 11 of Outgoing VAT invoice journal also should be populated with Seller's name, INN and KPP (from text “Seller ID for Journal“).
- Column 12 will be filled later when INV3 is received from Seller
Agent registers Inv 2 in Incoming VAT invoice journal and do not register it in Purchase Book
Agent fills column 12 in incoming VAT invoices journal for Inv 2. The Deal type 2 (Sales of goods (works, services), property rights on own behalf) should be reflected Column 12 of journal.
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 17 -
Example how to Agent issues INV1 to Buyer
Agent created billing document and print it
In this example the buyer is URA1
User can deifine Seller number ID in additional Text Seller for Journal to reflect it in column 10-11 in Outgoing invoice journal.
Filling additional texts:
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 18 -
The URA3 is ID of seller
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 19 -
The copy of invoice INV1 will be sent to Seller. Seller issues INV2 to Agent base on data from INV1
As soon as Seller issued the INV2 and delivered it to Agent, Agent should open Outgoing VAT invoice journal and manually enter INV2 number and date in corresponding record.
Example how Agent posts received INV2 from Seller
The FK02 is Seller
Posting invoice from FINANCE FB60
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 20 -
Specific Functions. Russia – End-User Documentation
Changes in VAT invoice journal according to Order 735 from 30/07/2014 «On Amending Resolution of the Russian Government dated December 26, 2011 N 1137»
01.10.201415:10:27 - 21 -
The incoming VAT invoice journal reflects INV2 with populated Deal type 2 - Sales