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SAP AG 2004, Title of Presentation / Speaker Name / 2

SAP


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J3RSSEPINCVAT:

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J3RSLINKEXPINV :

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1 Overview and Architecture

1.1 Overview/Introduction

According to a Tax code of Russian Federation if organization performs taxable and tax-free operations(from VAT point of view), it should maintain separate VAT accounting (article 149, item 4). And VAT foreach operation with tax rate 0% should be calculated separately (article 166, item 6). Additionallyorganization shall have such accounting policy which provides information about input VAT, related to tax-free and 0% operations. Indirect requirements of this are given in different places of chapter 21.

For realization ABAP technique is used.

1.2 Architecture

1.2.1 General information

1.2.1.1 Common process

1.2.1.2 Reports for input/output invoices processing

2 new reports are created. The first is for splitting of input VAT and the second is for linking of inputinvoices to export invoices. Invoices are selected by user with selection-screen parameters.

A main criterion for selection is hardcode tax group, containing relevant tax codes. For input invoices this isUNDF tax group, for export invoices – EXPT. All tax positions from BSET with relevant tax codes areselected (taking into account other selection conditions as filters).

To be able to assign invoice to appropriate category new tax group will be defined in T007K table. This taxgroup name will be hardcode in the reports. Appropriate tax codes should be assigned by customer to thistax group.

Tax Group Name (VERSION) Operation type

UNDF Input invoices of undefined type. Should be split between export anddomestic revenue.

EXPT Output export invoices.

Coefficients Linked exportinvoices

Maintenance view Invoices selectionprograms

J_3RFUM26

Transfer separatedinput VAT

Create secondaryevents for exportinvoices

Split inputinvoices

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If in the first report among selected input invoices there are documents with 0 tax amounts, warningmessage is raised. In further processing these document positions will not be taken into account.

Each report provides ALV output. After any transfer is made user is not allowed to clear or update tables.In this case warning ‘Period is closed’ is raised.

Before start of tax transfer user can clear stored data of splitting and linking of invoices. If in current periodresults are already stored in tables, reports display stored data instead of selection new. If tax transfer wasnot initialized reports allow user to clear data: input separation report – in table J_3RSINCINV, outputlinking report – in table J_3RSINVLNK. Table J_3RSINCINV can be cleared only after clearingcorresponding period in J_3RSINVLNK.

Warning message appears when user tries to save report results into DB when any select-option on notgeneral panel of selection screen is filled.

It is possible to run separation and linking reports in background mode. For this purpose special checkbox‘Save’ is provided. In this mode reports not generate any user dialogs and messages. User is able to saveand use layout for ALV in background mode.

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1.2.1.2.1 Algorithms

Splitting input VAT according to coefficients - related to VAT free activities, related to taxable activities onan internal market and related to export operations. For each activity invoices are gathered sequentiallyuntil required sum of input VAT is collected. Required sum of VAT is calculated as total VAT of all selectedinvoices multiplied on user-defined coefficient. If sum of collected VAT precisely equals to required sumthen invoices for next operation type start to be collected from next input invoice in internal table. If not,current invoice is split between current operation type and next and parts of invoice are calculated

Link input invoices of export type to export invoices

no

No more export invoices

yes

yes

Split input invoices between types of operations according touser-defined coefficients

yes

yes

No more operation types

no

no

Link exportinvoices table

Calculate required sum of input export VAT for currentexport invoice

VATrequired = Cexp export invoice tax base amount

For all export invoices

Select output export invoices

Output invoices

Select input invoices

For all input invoices from index

Calculate total VAT of selected invoices

Calculate VAT regarded to types of operationsaccording to user-defined coefficients

VAT type = user coefficient VAT total

invoice VAT < VATtype

Add VAT of current invoice to sum invoice VAT

Increment index

Next operation type (3 times total)

Split invoice between current andnext operation type

invoice VAT = VATtype

Calculate internal export coefficient (not user-defined)

Cexp = input VATexport / total revenueexport

For all input invoices of export type from index

Calculate input invoice VAT invoice part (if input invoicewas split before)

Add to sum input VAT

Increment index

VATrequired < input VAT

no

Split input invoice between currentand next export invoice

VATrequired = input VAT

Insert row with input,output invoice and part ofinput invoice into internaltable

Insert row(s) with inputinvoice, type of operation andpart of invoice into internaltable

Split inputinvoices table

Input invoices

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according to required VAT for operations. Information about this separation is kept in database tableJ_3RSINCINV.

Possibility to separate input VAT of invoices, related to export operations between all exports operationsoccurred in a current period:

for each export invoice input invoices are collected sequentially. Input invoices of export type are usedfrom previous splitting. Required VAT for export invoice is calculated as

Export invoice tax base amount total input VAT user-defined export coefficient / total export revenue.

First for each input invoice its VAT is multiplied on part corresponding to export operations if invoice wassplit before. This part is coefficient < = 1. If collected sum does not precisely equal to required sum, invoiceis split in the same manner as before when split between types of activities. To be more precise part ofinput invoice corresponding to export is used for splitting. Parts of split invoice are linked to current andnext export invoice. Finally linked export and input invoices are inserted into table J_3RSINVLNK.

1.2.1.3 Separate VAT tables

Split input invoices table

J_3RSINCINV

Input invoice

Operation type to which invoice assigned afterseparation

Sum of invoice VAT corresponding to part

Separate VAT coefficients table

J_3RSSEPVATCOEF

Company Code

Year

Period

VAT-free coefficient

0% coefficient

Common operations coefficient

Transfer is produced

Dates and persons of last activities

Link export invoices table

J_3RSINVLNK

Export invoice

Linked input invoice of export type (part if input invoicewas split)

Sum of input VAT from linked invoice

Sum to transfer

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Separate VAT coefficients table from SRS REQ-PR-14015-0002. It has fields for period closing, dates andpersons who produced separation and linking of invoices. When user chooses quarter as fiscal periodrecord with coefficients automatically duplicates 3 times for each month from this quarter. Herewith only forthe first month coefficients are filled as user defined. Remaining 2 records contain empty coefficient fields.Reports use this rule to determine duration of period.

Split table contains split input invoices separated between types of activities according to user coefficients.

Link table joins export and input invoices. It has field representing sum of part of input invoice linked toexport invoice. Input invoice can be shared between more than one export invoices. This table has alsofield for transferred sum of VAT which is filled during input tax transfer.

All tables contain period which can be month or quarter. All operations are attached to period.

1.2.1.4 Example of separation and linking invoices

These tables represent input/output invoice processing.

Selected invoices

Allocation of revenue and input VAT between types of operations

1.2.1.4.1 J_3RSINCINV

Split input invoices between types of operations. Types are defined in domain J_3RSOPERTYPE.

Input invoice Operation type Part

Input invoices Export invoices

id VAT id Revenue

1 200 1 400

2 400 2 500

3 100 3 100

4 50 4 200

5 150 5 300

6 50 6 100

7 50 7 250

8 150

Normal VAT Export operations 0%

2000

Revenue (RUR)

Total: 2000

Coefficients 0.5 0.3 0.2

500 300 200

VAT (RUR)

Total: 1000

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1 N (normal) 1

2 N 3/4

2 Z (export) 1/4

3 Z 1

4 Z 1

5 Z 1/3

5 F (VAT free) 2/3

6 F 1

7 F 1

While linking input invoices to export invoices part of input invoice corresponding to export operation isused. In general it is hard or impossible to match input invoice to export precisely. Here represents partof (part of input invoice) which is linked to export invoice.

1.2.1.4.2 J_3RSINVLNK

Linked output and input invoices assigned to export type

1.2.1.5 Normal VAT and VAT free transfer for input invoices

The report J_3rfum26 has to be extended to process correctly documents which belong to tax groupUNDF.

See new algorithm:

Exportinvoice

Required ofVAT Input invoice Operation

typeSum of export

part

1 60 2 Z 100 0.6

2 40 2 Z 100 0.4

2 35 3 Z 100 0.35

3 15 3 Z 100 0.15

4 30 3 Z 100 0.3

5 20 3 Z 100 0.2

5 25 4 Z 50 0.5

6 15 4 Z 50 0.3

7 10 4 Z 50 0.2

7 27.5 5 Z 50 0.55

8 22.5 5 Z 50 0.45

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Check if taxcode belongs togroup UNDF

Process as usual

No

Yes

Check if document existin table J_3RSINCINVfor J_3RSOPERTYPE =F or N

No

Yes

Check table J_3RTSE_CODEand find target tax code. Newvalues for domainJ_3RNKSEVENT should becreated (04 – EXPT, 05 –NORM)

Create tax transfer documentfor full amount with new targettax code

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1.2.1.6 Transfer input VAT assigned to export invoices

yes

Export output invoices areselected

J_3RSINVOICE creates secondaryevents in J_3RTSE

J_3RFUM26 creates transferdocuments for export invoices

J_3RFUM26 calls new functionmodule with parameters:

Export invoice

Sum of VAT to deduct

yes

FM looks for linked input invoicesand sequentially collects them untilsum equivalent to required % ofVAT is gathered

no

VAT of linked inputInvoice < VAT % todeduct?

Add next linked input invoice*

Compute part** of linked inputinvoice precisely matching required% of VAT.

* Linked input invoice in general case can be partof input invoice which was shared between morethan 1 export invoices.

** It is assumed that part of respective part oflinked input invoice is being computed if originalinput invoice was split.

Post transfer document forcomputed part of input invoice

Of tansferred VAT = taxposition of invoice?

Post clearing document for transferdocuments and input invoice

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1.2.1.6.1 New event type for J_3RSINVOICE

If export confirmation is not received after 180 days, program J_3RSINVOICE creates secondary event ofspecial new type which means that operation must be taxable. Event ‘03’ should be added to domainJ_3RNKSEVENT. While transferring tax J_3RFUM26 processes such event as possibility to deduct full inputVAT referenced to this export invoice.

1.2.1.6.2 J_3RFUM26 input tax transfer for export

Each time the report J_3RFUM26 runs it calculates actual amount of confirmed export operations. Reportcalls new function module J_3RSTRANSFEXPVAT_J3RSSEPVAT. To this FM report transfers confirmedamount of revenue of export invoice. If input invoice is split between export and any other operation typeit is assumed that J_3RFUM26 makes VAT transfer for all other operations first than export.

For each export invoice J_3RFUM26 calls function module J_3RSTRANSFEXPVAT_J3RSSEPVAT withparameters: document type, posting date for transfer document, document date for transfer document,invoice key, sum of VAT to transfer and date prior to paper original of the invoice should be received.XREF1 of input invoice should be <= this date. If this parameter initial then XREF1 of invoice is ignored.Also EVENT from J_3RTSE_CODE is transferred to search target tax code.

Target tax code for transfer is taken from table J_3RTSE_CODE. Key for search is EVENT andTAX_CODE_FR. Export invoice tax code is used as TAX_CODE_FR.

If current transfer amount of export invoice is less than already transferred FM posts reverse tax transferdocument on the difference between current and transferred amount.

When transfer document has been posted FM checks if complete VAT of invoice is transferred by collectingall transfer documents regarding to input invoice. If so FM posts clearing document for invoice and transferdocument(s).

1.2.1.6.3 Example of confirmed part to transfer

While processing transfer in J_3RFUM26 for export output invoices % of confirmed part is passed. This %is used to calculate corresponding input VAT for transfer. VAT is being accumulated from part of linkedinput invoice. If there is more than 1 input invoice is linked, value of VAT is being collected sequentially bysumming.

In this example there is confirmed 60% of export invoice 5 so it is needed to transfer 60% of VAT, sum =27 (45 total). First linked input invoice part (with id 3) has 20, completely take it. Next with id 4 is 25, weneed 7, take 0.28 part of it.

Export transferExport invoice % of VAT to transfer Required of VAT to transfer Input invoice Transfer part

4 50 15 3 0.3 0.5

5 60 20 3 0.2 1

5 60 7 4 0.5 0.28

6 100 15 4 0.3 1

1.2.1.6.4 Tax transfer reverse

Posted by J_3RFUM26 transfer and clearing documents can be reversed manually.

1.3 Selection screen parameters

1.3.1 Input Invoices Splitting Report J_3RSSEPINCVAT

Name Description Type Domain/Data type

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Company Code PA T001-BUKRS

Fiscal Year PA BSET-GJAHR

Posting Period Period in which input VAT to beseparated

SO BKPF-MONAT

Tax Grouping Version PA J_3RSTAXGROUP

Enable BackgroundProcessing

Save results of splitting w/oconfirmation dialog. For backgroundprocessing.

CH

Posting Date Date of posting of invoices SO BKPF-BUDAT

Document Number Invoice number SO BSET-BELNR

Document Type Invoice type SO BKPF-BLART

Layout PA VARIANT

VAT Accounts Accounts from which input VAT is taken SO BSET-HKONT

Vendor Creditor SO LFB1-LIFNR

1.3.2 Export Invoices Linking Report J_3RSLINKEXPINV

Name Description Type Domain/Data type

Company Code PA T001-BUKRS

Fiscal Year PA BSET-GJAHR

Posting Period Period in which input VAT to beseparated

SO BKPF-MONAT

Tax Grouping Version PA J_3RSTAXGROUP

Enable BackgroundProcessing

Save results of splitting w/oconfirmation dialog. For backgroundprocessing.

CH

Posting Date Date of posting of export invoices SO BKPF-BUDAT

Document Number Export invoice number SO BSET-BELNR

Document Type Export invoice type SO BKPF-BLART

Layout PA VARIANT

Type legend:SO Select optionsPA Parameter (general)RBn Radio button (‘n’ marks the RB group)CH Checkbox

separate vat

Documents

repeuoc nxopnmero

presentation

chposting

gjahrposting

input invoicewas

tax group

hk po

input invoices