SAP Financial Accounting - Taxes

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This Document relates to SAP FI Taxes. The source of this document is from SAP SCN Wiki and Copyrights belongs to SAP AG Germany (2012).

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SAP Financial Accounting - Taxes

  1. 1. Financial Accounting – Taxes Taxes in FI Copyrights © 2012 SAP AG Germany
  2. 2. Creating Tax Codes Creating Tax Codes Transaction: FTXP This area gives you a step by step explanation on "how to create a tax code in SAP". Later on these tax codes must be used in the creation of condition tables such as for MWST. Go to transaction code FTXP and select the country for which you need to create a tax code. This country is automatically linked to the Tax Procedure which has been set up in the menu path [IMG - Financial accounting - Financial accounting global settings - tax on sales/purchases - basic settings - Assign country to calculation procedure]. Enter in the field tax code. This must be a 2-digit alphanumeric code i.e. A5, 55, BB, etc.. Before SAP 4.5 (I believe) you could use other special characters such as @, ? etc... But this is no longer applicable. See OSS note 212806.SAP will ask you to complete other additional fields such as:o description of the tax code: please give a clear descriptiono define the tax type: define whether the tax code is relevant for input or output taxo Indicator which determines that an error message should be issued if the tax amount is not correct. It it recommended to flag this.o Eu code: One of the most forgotten parameter. If you do not set this parameter at "1" then all transactions with this code will be not picked up in the ESL listing of that specific country. This code "1" represents all the Sales from one EU country to another EU country.o The target tax code fields are used in case of deferred taxes. This is applicable for example in France. The VAT needs to be paid for example not when the invoice is issued but when the customer pays the VAT. There are here again special programs available in SAP for deferred taxes.o Reporting country: this field needs to be completed when you are using the plants abroad functionality. This means that when you as a German company have a Belgian VAT number and you have sales in Belgium (+ you need to submit a VAT return in Belgium) , then of course these invoices need to be booked in SAP with a Belgian tax code. Further in the menu you can also allocate the amount where this specific tax code is used to a certain tax account. The tax type fields such as Base Amount, Input tax, Output Tax ... can be determined via the calculation procedures. Calculation procedures are defined in the IMG at [Financial accounting - Financial accounting global settings - tax on sales/purchases - basic settings - Assign country to calculation procedure]. Here you will need to define also the calculation levels. For example the Output tax is level 125 and the output tax will be calculated on the basis of the base amount. Therefore you put for the output tax in the field "from level" 100. The level of Base amount is 100. You do the same for the others. Account Keys.o NVV: The non deductible VAT is automatically added to the expenses accounto NAV: Indicate for this key a separate account for the non deductible VATo ESA: Output tax in case of Acquisition of EU goodso ESE: Input tax in case Acquisition of EU goodsLast but not least you also need to complete the tax rate field. Tax Percentage & GL Account assignment Tax percentage can be maintained in two ways & that depends upon the Tax procedure that has been followed i.e. if tax procedure is formula based then percentage can be maintained in FTXP only, where as if the procedure is condition based then percentage has to be maintained under the identified condition type. Once done GL accounts has to be assigned under OB40 for automatic posting of tax amounts. Copyrights © 2012 SAP AG Germany
  3. 3. Tax Codes for India Tax Code Configuration for India Tax codes are used to calculate tax in domestic procurement. There are two type of tax procedures - TAXINJ and TAXINN. TAXINN is condition record based tax calculation procedure. In upgraded versions normally TAXINN procedure is adopted. By using different tax codes, the system determines different tax rates on a particular material in a purchase order. Following steps are followed to create a tax code -1. To create TAX CODE, the t-code is FTXP (for TAXINN). Enter the country (IN) and enter the tax code to be created. In the properties screen, give the description and tax type (V - INPUT TAX)2. Assign Tax code to company code (SPRO)3. To create a condition record - T-Code - FV11. For Each condition type, select the correct key combination and maintain the required rates.4. To change a condition record - T-Code FV12 (Optional)5. To display a Condition record - T-Code FV13 (Optional) 1099MISC reporting Of late, there have been a lot queries on 1099 MISC reporting. SAP Note No. 363650 clearly explains how to configure this. As not everyone seems to be having access to this note, I thought of reproducing it here. At the end, vendor master maintenance for 1099 vendors also is covered, which is not a part of the SAP Note. A) How to configure extended withholding tax to get correct 1099MISC reporting? 1) Define a type:Go to IMG path:-> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholdng Tax -> Calculation -> Withholding Tax Type -> Define Withholding Tax Type for Payment Posting Define one withholding tax type for 1099 federal reporting. If state withholding tax needs to be withheld, a second withholding tax type needs to be created to allow two withholding tax postings for one vendor. 2) Define a code: Go to IMG path: -> Financial Accounting Global Setting -> Withholding Tax -> Extended Withholdng Tax -> Calculation - > Withholding Tax Code -> Define Withholing Tax Code Define one code for each box of the 1099MISC form where a base amount needs to be reported. The codes must have the following numbering to get correct reporting: TYPE CODE DESCRIPTION W/T PERCENTAGE FE 01 Rents 0% FE 02 Royalties 0% FE 03 Other Income 0% FE 05 Fishing boat proceeds 0% FE 06 Medical and health care payments 0% FE 07 Nonemployee compensation 0% FE 08 Substitute payment in lieu of dividends 0% Copyrights © 2012 SAP AG Germany
  4. 4. FE 09 Direct Sales to a buyer for resale 0%FE 10 Crop insurance proceeds 0%FE 3b or 13 Excess golden parachute 0%FE 3c or 14 Gross proceeds to an attorney 0%FE 7b Section 409A income 0%FE 15 Section 409A deferrals 0%Base amount, percentage to tax : 100 %Postings, Post.indic. 1Calculation, With/tax rate: leave blankIf tax must be withheld, a new code must be created starting with an F. Example F1 for rents. In this case fill thefollowing field as follows:Calculation, with/tax rate: 30%The codes for tax rate 30% should look as follows:TYPE CODE DESCRIPTION W/T PERCENTAGEFE F1 Rents 30%FE F2 Royalties 30%FE F3 Other Income 30%FE F5 Fishing boat proceeds 30%FE F6 Medical and health care payments 30%FE F7 Nonemployee compensation 30%FE F8 Substitute payment in lieu of dividends 30%FE F9 Direct Sales to a buyer for resale 30%FE F0 Crop insurance proceeds 30%FE Fb Excess golden parachute 30%FE Fc Gross proceeds to an attorney 30%FE Fd Section 409A deferrals 30%FE Fe Section 409A inocme 30%If state tax must be withheld, assign a second type to the company code as follows:TYPE CODE DESCRIPTION W/T PERCENTAGEST 16 State tax withheld depending on state3) Assign Withholding Tax Types to Company Code:Go to IMG path: -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> ExtendedWithholding Tax -> Company Code -> Assign Witholding Tax Types to Company CodeSwitch on: Vendor data, With/tax agent and fill the validity period.4) Assign an Account: Copyrights © 2012 SAP AG Germany
  5. 5. Go to IMG path: -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> ExtendedWtihholding Tax -> Postings -> Account for Withholding Tax -> Define Accounts for Withholding Tax to be paid overB) How to configure classical withholding tax for 1099MISC reporting1) Define a codeGo to IMG path: -> Financial Accounting Global Settings -> Withholding Tax -> Withholding Tax -> Calculation ->Maintain Tax CodesDefine one code for each box of the 1099MISC form where a base amount needs to be reported.The codes must have the following numbering to get correct reporting (2001 reporting):CODE DESCRIPTION01 Rents02 Royalties03 Other Income05 Fishing Boat Proceeds06 Medical and health care payments07 Nonemployee compensation08 Substitute payments in lieu of dividends or interest09 Direct Sales to a buyer for resale10 Crop Insurance proceeds13 or 3B Excess Golden parachute14 or 3c Gross proceeds paid to an attorney7B Section 409A income15 Section 409A deferralsPercentage subject to tax : 100 %Mark box :Posting with the payment.If tax must be withheld, a new code must be created starting with an F, Example F1 for Rents. In this case fill the fieldsas follows:CODE DESCRIPTIONF1 RentsF2 RoyaltiesF3 Other IncomeF5 Fishing boat proceedsF6 Medical and health care paymentsF7 Nonemployee compensationF8 Substitute payment in lieu of dividendsF9 Direct Sales to a buyer for resale Copyrights © 2012 SAP AG Germany
  6. 6. F0 Crop Insurance ProceedsFB Excess golden parachuteFC Gross proceeds to an attorneyFD Section 409A deferralsFE Section 409A incomePercentage subject to tax: 100%Withholding tax rate: 30% (or valid rate for reporting year)Mark box: Posting with paymentTo flag a vendor in SAP as a 1099 vendor, two fields need to be populated.1. On the Control screen of the vendor master, populate either "Tax Code 1" field with vendors Social Security Numberor ITIN if it is an individual or "Tax Code 2" field with his corporate tax ID for corporate vendors. The format forSSN/ITIN is xxx-xx-xxxx and corporate tax ID is xx-xxxxxxx.2. On the Accounting Info. screen, populate the "W.tax code" field under the "Withholding Tax" box.Any posts done before this changes were implemented will not show on 1099. You will need to run programRFWT0020 to flag 1099 items retroactively.If the withholding tax base amount and/or the withholding tax code needs to be changed after an invoice has beencleared please follow the procedure below: 1) Change Document Change Rules Go to IMG -> Financial Accounting Global Settings -> Document -> Line Item -> Document Change Rules Go to account Type K field name BSEG-QSSHB and click off Line item not cleared. Go to account Type K field name BSEG-QSSKZ and click off Line item not cleared. 2) Change Document Change Rules for extended withholding tax Go to IMG -> Financial Accounting Global Settings -> Line Item -> Document Change Rules Go to account Type K field name Go to field WITH_ITEM-WT_QSSHB and click on Field can be changed Go to field WITH_ITEM-WT_WITHCD and click on Field can be changed 3) Change Withholding Tax Code Go to IMG -> Financial Accounting Global Settings -> Withholding Tax -> Withholding Tax -> Calculation -> Checkwithholding tax codes Go to the respective withholding tax code and click off Posting with payment. 4) Change the payment document of the invoice which needs to be changed. 5) Your changed documents will be selected with report RFW1099M Copyrights © 2012 SAP AG Germany
  7. 7. Cross company Taxes and program RFBUST10Cross company Taxes and program RFBUST10Link to Contents target Space :http://wiki.sdn.sap.com/wiki/display/ERPFI/Taxes+in+FIApplies to:Financials ERP; all releasesSummaryTax determination in a Cross Company document, Intercompany PostingsUsage of program RFBUST10 in order to fill taxes also on 2nd company code.Author(s):Company: SAPCreated on: 19/11/2010Author(s) BioSAP consultant in FI area since 1998VAT expert consultant since 2007Table of ContentsCross company taxRFBUST10SAP logic for Transfer Posting of Tax for Cross-Company Code TransactionsIn the case of cross-company code transactions, the whole tax amount is posted to and displayed in the first companycode only.The tax arising in other company codes is ignored.However, in certain countries such as Japan and Denmark, the tax amounts have to be displayed separately in eachcompany code. In this activity,the program creates a list of the respective tax amounts for which automatic transfer postings must later bemade.When you start the program, choose the (first) company code for which the tax is to be posted.The number of documents to be included will depend on the fiscal year and the business periods (or posting date) youenter.The tax amounts are calculated according to the tax code or prorata.ActivitiesCreate a list of the tax amounts for which transfer postings must be made.In spro -> Financial accounting -> financial accounting global settings -> tax on sales/purchases -> posting -> TransferPosting of Tax for Cross-Company Code TransactionsPlease review the IMG activity documentation on same. Copyrights © 2012 SAP AG Germany
  8. 8. RFBUST10 Activities Create a list of the tax amounts for which transfer postings must be made. About this issue has been generated program RFBUST10 The report has the following contraints: The company codes concerned must have the same local currency. The tax code Customizing used for the transfer posting must have the same tax characteristics, in particular, the tax rates for transfer postings in the relevant company codes must be the same. The offsetting posting for the tax item is made to the company code clearing account. This account should therefore be relevant for tax and permit postings without tax. In addition, you should be able to post to the clearing accounts manually - the field "Post automatically only" should not be set in the master data of the clearing codes affected. This implies that customer or vendor accounts are not permitted as clearing accounts. Reversing the source document does not result in new cross-company code numbers. This means that transfer postings already activated cannot be reversed by RFBUST10. The batch input session names are generated automatically in the report, you cannot use your own naming convention. You can make the Customizing settings in the Financial Accounting Implementation Guide. To do this choose Financial Accounting Global Settings -> Tax on Sales/Purchases -> Posting -> Transfer Posting of Tax for Cross-Company Code Transactions. Selection When you start the report, select the company codes for which you want to post tax. You can use the fiscal year, the number of the cross-company code transaction, document types, posting dates, and fiscal periods to restrict the number of documents to be taken into account. If you have assigned an external number for the cross-company code transaction, you must select the field "Own number for cross-company code transaction", so that these documents can be entered correctly. This does however reduce system performance (recommendation: Do not assign external numbers for cross-company code transactions). The parameter "Calculate tax proportionately" has the following effect: The proportion of tax to be transferred is determined from the relation of the tax-relevant postings of the document, otherwise the tax is calculated from the tax base amount with the tax percentage rate using tax code. If a line item in the company code clearing account is only created per tax code and not per source document during the transfer posting, this causes problems in value dating this posting for the purposes of calculating interest. If you activate the parameter "Calculate value date", the following method of calculating the average value date is activated: Using a time interval from day A to day B entered in the report, usingo all documents and their items, you calculate the difference between B and the value date X of the relevant posting item per tax code, and multiply this difference by the corresponding tax amount. The resulting amounts are totaled and divided by the total of the tax amounts from all documents. This result is the evaluted number of days relative to day B. The actual value date is then day B, minus the evaluated number of days. The following special cases should be considered:o If the report is restricted by posting periods, the lower and upper limits of the time interval are calculated automatically by the program.o If X is smaller than A, X is replaced by (A - 1) (A minus one day); if X is larger than or equal to B, X is replaced by B. Setting the parameter "Transfer postings via batch input" triggers the creation of a batch input session. Caution: From an organizational view, you should ensure that the batch input session created is processed completely, and the dataset selected is not evaluated again and posted in the form of a batch input session. The report does not automatically deselect tax amounts that have already been transferred. The parameter "Reduce taxes" determines whether the input tax to be credited in the first company code (output tax) should be reduced, or whether it should be posted as output tax (input tax). If you select the field, the input tax (output Copyrights © 2012 SAP AG Germany
  9. 9. tax) is reduced. The tax reduction is carried out using the tax setting of the original document; the setting from the “Tax for Cross-Company Code Transactions” Customizing is not used. The parameter "Summarize sessions" controls at what level the transfer postings (batch input sessions) are summarized: 0: All postings are summarized in one folder (folder name: BUXXXX, XXXX triggering company code). This value is only useful if only two company codes are involved in the transfer postings. 1: All postings from one company code are summarized (name: BUXXXX, XXXX triggering company code). This value is only useful if only two company codes are involved in the transfer postings. 2 (Default): All postings that should be transferred from one company code to a second company code are summarized (folder name: BUXXXXYYYY, XXXX triggering company code, YYYY second company code) . 3: All postings that should be transferred from one company code to a second company code are summarized, but a session is created for each tax code (folder names: BUXXXXYYYYZZ, XXXX triggering company code, YYYY second company code, ZZ tax code). The report generates a list of all cross-company code transactions that are relevant for tax. It also displays the tax total per tax code and per company code. If required, you can also display the entire posting transaction. NECESSARY settings into SPRO transaction SAP Customizing Implementation Guide Financial Accounting Financial Accounting Global Settings Tax on Sales/Purchases Posting Transfer Posting of Tax for Cross-Company Code Transactions In the case of cross-company code transactions, the whole tax amount is posted to and displayed in the first company code only. The tax arising in other company codes is ignored. However, in certain countries such as Japan and Denmark, the tax amounts have to be displayed separately in each company code. In this activity, the program creates a list of the respective tax amounts for which automatic transfer postings must later be made. When you start the program, choose the (first) company code for which the tax is to be posted. The number of documents to be included will depend on the fiscal year and the business periods (or posting date) you enter. The tax amounts are calculated according to the tax code or pro rata. Activities Create a list of the tax amounts for which transfer postings must be made. Copyrights © 2012 SAP AG Germany
  10. 10. External Tax Calculation External Tax Tax calculation and reporting is performed by an external tax system. The external tax system (3rd party tax package) performs tax calculation based on its own jurisdiction codes. The external tax system communicates with R/3 through the SAP Tax Interface System. SAP Tax Interface System & External Tax System SAP provides a Standard Tax Interface System, which is capable of passing all needed data to an external tax system which determines tax jurisdictions, calculates taxes and then returns these calculated results back to SAP. This occurs during master data address maintenance to retrieve the appropriate tax jurisdiction code and during order and invoice processing out of FI, MM, and SD, to retrieve tax rates and tax amounts. The Tax Interface System also updates the third party’s software files with the appropriate tax information for legal reporting purposes. External Tax Interface Configuration Guide Configuring the Communication Between SAP and an External Tax Application 1. Define a physical destination Communications between ERP and a sales/use tax package are established using SAP RFC (Remote Function Calls). You must create an RFC destination that specifies the type of communication and the directory path in which the tax package executable or shell scripts program is installed. You must set up the RFC destination as a TCP/IP communication protocol. The destination name is user defined. IMG Path: Financial accounting (New)>Financial accounting global settings (New)>Taxes on sales/purchases>Basic settings>External tax calculation>Define physical destination1. * *Choose Execute;2. Choose Create;3. Select and input a logical name for the RFC Destination, for example, “SABRIX” or “TAXWARE” or “VERTEX”;4. Under Connection type enter T;5. Enter a short description text;6. Choose Enter;7. Define the directory path. This is the directory path in which the tax package executable or shell script program is installed. There are two recommended methods to define the directory path*:* SAP and Tax Software Package reside on the same server If ERP and the external tax package are to reside on the same server, click Application Server to select as the program location. In the field Program, the external tax package’s executable or shell script program, along with the directory path in which it was installed, must be specified. Click Save. SAP and Tax Software Package reside on different servers If ERP and the external tax package were to reside on different servers, then this would be an explicit communication setup. Click Explicit host. In the field Program, input the external tax package’s executable or shell script program along with the directory path in which it was installed. In the field Target Host, enter the host name of the server where the external tax package resides. Click Save.]8. If necessary, set up the correct SAP gateway host and gateway service. This setup is frequently an area of concern. An understanding of the directory path is of utmost importance. Copyrights © 2012 SAP AG Germany
  11. 11. Transaction: SM59The entries for the fields under “Start on Explicit Host” must be pretended by your system administrator. Copyrights © 2012 SAP AG Germany
  12. 12. Test the connection To test the connection between ERP and the external tax system, choose the Test connection button in the upper left- hand corner of the screen. If any error occurs, verify that: 1. The connection type is TCP/IP. 2. Program location and host name are correctly specified. 3. The directory path and the name of the executable program are correct. 4. The gateway host and service name is correctly specified 5. The external tax package has been installed correctly and is the correct version. 6. The external tax package’s API for the ERP tax interface is installed correctly and is the correct version. 7. The ERP RFC libraries are the correct version. 8. The correct permissions are set for the user account. 9. The user has read/write authority. If this test fails, halt the installation! This test must be successful in order for ERP to communicate with the external tax package. If the connection is successful, also verify that the external tax package installed supports the ERP version of the API. You do that by going to: System Information -> Function List Check if the following functions are listed: RFC_CALCULATE_TAXES_DOC RFC_UPDATE_TAXES_DOC RFC_FORCE_TAXES_DOC RFC_DETERMINE_JURISDICTION Testing the external system tax data retrieval In order to test the external tax system, dummy RFC-enabled function modules were created in ERP to simulate the external tax RFC functions. The RFC-enabled function modules can be tested with the ERP Function Builder Test Utility.Testing can be done for:1. Jurisdiction code determination2. Tax calculation3. Tax update4. Tax forced update It is imperative to perform these tests and check its results before continuing with further configuration. These tests might also be useful to resolve customer problems. With SE37 you can expect some of the following errors:* "timeout during allocate" / "CPI-C error CM_RESOURCE_FAILURE_RETRY" It was not possible to connect to the remote machine. * Short-dump: "Start of TP … failed" / "CPI-C error Please verify if the program name in the destination has been set up correctly. * Short dump: "Function … is not available “You probably dont have a version of the external tax package that supports the ERP release. * The export parameters indicate an error (RETCODE>0).Check your input parameters. These errors are never ERP errors!_ If necessary, consult you external tax package vendor or the manual of the external tax system.* No error occurs, but nothing comes back. Don’t forget to enter the destination of the RFC target system. If one ore more of these functions are missing please contact your external tax system vendor for their latest version. Copyrights © 2012 SAP AG Germany
  13. 13. Plants Abroad Plants Abroad Plants abroad is a functionality which is integrated in FI module (also partially in SD module). In the old days, every plant needed to be assigned to the country of the company code. As of release 4.0, you can use Plants Abroad to handle tax issues for companies that have VAT registration numbers in more than one country for example a Belgian company code has not only a Belgian VAT registration number but also a German VAT registration number without having a sales organisation in Germany but a warehouse instead. Plants Abroad ensures that the correct value-added tax (VAT) registration number prints on sales and purchasing documents, calculates the right tax, handles stock transfers, and conducts tax and Intrastat reporting correctly. The plants functionality allows you to assign plants from different countries to one company code. Having a foreign VAT number has also consequences like if a company has a foreign VAT number then it also needs to file VAT return/European Sales Listings/Intrastat returns in that specific country. In order to achieve this, in SAP appropriate customizing is needed. You can activate the plants abroad functionality in IMG. The path is SPRO-Financial accounting - Financial accounting global settings - Tax on sales and purchases - Basic settings - Plants abroad - activate plants abroad. Tick the box with the question: Plants abroad activated?. Once you have done this, you need to enter the foreign VAT numbers. The path is: SPRO-Financial accounting - Financial accounting global settings - Tax on sales and purchases - Basic settings - Plants abroad - Enter VAT registration number for plants abroad. Here you enter per company code a country code which is different then the actual country where the company is established. Of course also the VAT registration number is required. Once you have done this, you can create tax codes in FTXP, where you need to complete the field "reporting country" in the properties of the new tax code. This means that you can use this tax code for the new VAT registration number/new reporting country. You can assign this tax code to 2 different tax procedures: namely the local tax procedure or TAXEUR. More information can be found on OSS notes: Oss note 63103: Explains logic regarding tax procedures if you are using plants abroad Oss note 1085758: Customizing for stock transports Another important OSS note is OSS note 850566. If you activate plants abroad then this will be activated for all company codes within one client. You can deactivate for certain company code this functionality which is of course described in the OSS note below: Oss note 850566: deactivate plants abroad for a particular company code Intrastat For Intrastat, you need to maintain the Intrastat ID numbers. Most of the time when a company has a foreign VAT registration number in another country, it needs also to file Intrastat returns. In order to run the Intrastat returns for that specific reporting country, you need to maintain some master data relating to the company. You need to enter these data in transaction OBY6 - click on additional details. In the middle of the screen you will see the field Intrastat number ID. Please complete this field. You need to enter your VAT registration number here. You also need to set up a new pricing procedure and condition types (WIA). Regarding this process you can find more information on the following website of SAP:http://help.sap.com/saphelp_45b/helpdata/en/34/60b19dae724effe10000009b38f91f/content.htm The activation of plants abroad has also consequences for the VAT report (RFUMSV00 program). Here you need to enter/activate additional parameters which are the following: Reporting country / tax return country Country currency instead of local currency Copyrights © 2012 SAP AG Germany
  14. 14. RFUMSV25 - Debugging info RFUMSV25 uses logical database SDF for selecting tax items. This means that only these items can be selected which have an entry in BSEG (taxes with 0% do not have such an entry). Only tax indicators with one activated line can be processed.(Note 169104 contains an workaround for ESA /ESE). Due to the fact that direct postings to a tax account cannot be one with SAPMF05a if the tax indicator contains more than 1 activated line such indicators are impossible to process. The report contains 3 phases : A) Building an extract from logical database SDF B) Creating internal tables for partial payment processing from BSxD/BSxK C) Processing extract via LOOP Internal tables and other structures A short description of the important internal tables An extract is created during reading SDF the most important things happen at GET BSIS LATE Usually the values in that extract do not cause problems. The extract-processing happens after END-OF-SELECTION (please note that there is no naming convention at the extract, so extract field names have to be looked up in various structures like BSIS, T_BSET,..). 0 percent items were also included in extract (for printing reasons). These items could be identified as they do no have an entry in field SKB1-SAKNR. T_VOPOS / R_XBLNR created at GET BSIS LATE contains all documents that were already transfered by RFUMSV25 for prtial payments TE_BSxD / TE_BSxK created in form READ_ALL_PARTIAL_PAYMENTS. These tables should include all D/K lines that are partial payments (field REBZG...) and were posted in the selected period . TE_BSxD_NS / TE_BS_K_NS created in form READ_ALL_PARTIAL_PAYMENTS. Created for partial payments with bills of exchange that were posted before selection-date but due (ZFBDT) within selection-date. ZTAB collects per document of extract the information what part of the amount has to be transferred. After the ‘attempt’ of collecting all of necessary documents ztab-flag1 indicates the follow up processing . YTAB collects the document numbers to be cleared DTAB collects all info to be printed VTAB documents posted by RFUMSV25 in former run Main Breakpoints AT DATES .... ztab-buzei = bsis-buzei. <<< BREAK This breakpoint is first reached after the whole extract is created; If you now delete this breakpoint and create a watchpoint instead you will be able tracking the whole processing for one specific document. Watchpoint argument BSIS-BELNR = doc-number (BSIS-BELNR is element of extract) If the document contains more than one tax line check BSIS-BUZEI. CASE ztab-flag1. <<< BREAK Table ztab is fully created now! ZTAB_FLAG1 indicates how the program thinks to proceed with this document Copyrights © 2012 SAP AG Germany
  15. 15. ‚0‘ do nothing ‚1‘ invoice cleared; no partial payment exists; program tries to clear the existing tax line ‚2‘ I did not understand what this should handle! With yht12/yht29 I eliminated this ‚2‘ ‚3‘ do once again nothing ‚4‘ ‚5‘ there are partial payments and there is a lot to do Important values in ZTAB : NBTR1 invoices amount NBTR2 part of the invoice amount that has to be transferred SBTR1 tax amount for NBTR1 SBTR2 tax amount for NBTR2 TEILB VOPOS already posted amount due to partial payment created by RFUMSV25 months ago These are the two main breakpoints. With this in mind it is possible to investigate what is the documents status after extraction from the database and what did the program try to do with the document. PERFORM MELDEN_AUSGEGLICHENER_BELEG <<<BREAK if a document is already cleared, this routine allows tracking the search for already posted partial payments, down payment, bills of exchange. Other useful information Hidden parameter CTUMODE setting this parameter to ‚A‘ (debugger) CALL TRANSACTION USING is called with ‚A‘ that means the FB01 / FB05 postings will appear on the screen if P_BTCI and P_CTU is switched on. Every single transaction can be posted, cancelled and otherwise manipulated About the usage of CTUMODE Please have a look at note 35612. Please alsoconsider AUTHORITY CHECK in your own code. RFUMSV25 Deferred Tax Transfer Normally, tax on sales and purchases is reported when an invoice is issued. The tax payable amount is calculated as the balance of the input and output taxes and cleared in the subsequent period. The tax for some transactions, however, can only be deducted on settlement. This is common in France (output and input tax) and Italy (input tax). Procedure: This program automatically makes the transfer posting for tax on sales/purchases periodically. The return must be filed within a certain time period after the invoice is paid. Program RFUMSV25 first creates a log of the cleared customer or vendor invoices posted with deferred tax within the period. The program takes the tax amounts with their tax bases from the document tax items. Customer or vendor data and the respective clearing date are taken from the offsetting items. Tax items are only cleared if all the corresponding items have been cleared. To make the transfer posting for partial payments, the program creates a corresponding clearing item. The program differentiates between partial payments and credit memos. The transfer posting for the tax amounts proportionally allotted to credit memos is only made when all affected invoice items are cleared. This report program carries out immediate transfer postings for the deferred tax of down payments. Requirements If you select the indicator "Carry out batch input" (resulting in transfer postings for the deferred tax), this program can be started ONLY ONCE for EACH "Clearing date" you enter on the selection screen. Customer and vendor line items with a posting key for payments without special G/L indicator must not contain deferred tax. Special G/L indicators to be considered must be entered on the selection screen. Copyrights © 2012 SAP AG Germany
  16. 16.  Down payment clearings must be posted using SAP standard transactions. Partial payments can only be posted for one specific invoice at a time. If a partial payment affects several invoices, a separate document has to be posted for each invoice. Each payment transaction has to be posted separately, that is, several incoming or outgoing payments cannot be posted using just one document. One period must be specified for the clearing date. The parameter "Open items at key date" refers to the items in the account for deferred tax. To be able to assign the tax amounts properly, you have to post the invoice documents according to SAP conventions. If the program cannot process a document correctly, it will list the document in an error log. Documents with more than one current account line and more than one G/L account line that is relevant for tax cannot be processed. These documents are posted in an error log. This program is occasionally used by companies who have invoices in several currencies. If this is the case with your company, you should note the following:o Only use the program for a single currency in each case, and enter the currency that you wish to select in the "Document currency" selection field.o In the configuration functions, ensure that the "Balances in local currency only" field has not been selected for the relevant G/L accounts.o The exchange rate difference accounts for the relevant G/L accounts must be configured correctly. The "Permitted special G/L trans." selection field controls which special G/L transactions are to be taken into account by program RFUMSV25. This field is for certain special cases only and no entry is normally necessary. You cannot process down payments with bills of exchange. These are displayed in an error log. ---------------------------- Back to RFUMSV25, usually "List contains no data" depends by the following: Both Tax accounts have XOPVW checked off. You should flag (and put it like optional in the group account) Open Item Management skb1-xopvw = X Line Item Display skb1-xkres = X Taxes Basic Settings Purpose The purpose of page is to explain the basic setting of Taxes in SAP ERP Financials. Overview This page contains the basic setting and configuration of Taxes in SAP ERP Financials. The document will guide users through the Taxes primary customizing, going from Basic Settings, Calculation and Posting. Tax Customizing In customizing you can find the tax in the following path: Copyrights © 2012 SAP AG Germany
  17. 17. Basic settings:1) Check calculation procedure- Access sequences: should not be changed- Define condition types: should not be changed Copyrights © 2012 SAP AG Germany
  18. 18. - Define procedures: steps and order are defined here Copyrights © 2012 SAP AG Germany
  19. 19. The predefined procedures should not be changed.Account key (ActKy):- NAV: Input tax not deductible and not assignable:Not deductible: a posting on a separate account is created for the input tax amount.Not assignable: a possible account assignment from the G/L account line is not transferred to the tax line.Transaction key 2- NVV: Input tax not deductible and assignable:No separate line item is created for the tax amount. The tax amount not deductible is added to the G/L account linesubject to tax. In case of several G/L account lines the tax amount is added to the particular positions proportionately.Transaction key 3- ESE/ESA: Incoming acquisition tax/Outgoing acquisition tax:Received delivery and service from another EU country are in principle tax-free (for companies, who are authorized tofully deduct input tax). Acquisition tax replaces import sales tax. As acquisition tax has to be shown in tax reporting,acquisition tax is posted in a way so that an input tax line and at the same level an output tax line are created for the taxtransaction. The total tax balance is zero. In the system acquisition tax is mapped using account keys ESE und ESA. Inproperties EU flag has to be set to “9“. The tax type is “V”.2) Assign country to calculation procedure:Predefined calculation procedures are delivered for certain countries (e.g. Germany TAXD, Austria TAXAT). The taxprocedure for each country is set here. Only one tax procedure can be assigned to each country (note 63805).3) Checking and changing tax processing for each country:Here the transaction keys are set: Copyrights © 2012 SAP AG Germany
  20. 20. 4) Determine structure for tax jurisdiction code:Only important in context with tax jurisdiction code (important e.g. for USA).5) Define tax jurisdiction:Also only important in context with tax jurisdiction code.6) Change message control for tax:Relevant application areas for sales tax are “FS” and “FF”7) Change field control for tax base amount:Here is determined whether the automatically calculated tax base amount can be altered manually during documententry (valid for Italy, Czech Republic, Slovakia, and Argentina)8) Deactivate tax conversion between local currency and document currency:Deactivation of automatic conversion between local currency and document currency for manually entered tax (valid forCzech Republic and Slovakia).9) Plants abroad:When "plants abroad’ is activated the following additional fields are filled in table BSET 3: - LSTML -> tax reporting country - LWSTE -> tax amount in local currency - LWBAS -> tax base amount in local currencyWhen “plants abroad” is activated this is valid for the whole client.During advance return for tax on sales (RFUMSV00) two additional selection options are offered in “Further selections” : - flag “Country C instead of local C” - tax reporting country Copyrights © 2012 SAP AG Germany
  21. 21. Calculation:1) Define sales tax code (transaction FTXP):No changes should be made on existing tax codes, which have effect on the calculation of tax, especially not whenpostings according to this tax code exist. This could result in problems with backdated tax calculation for cash discountsor cause inconsistency in tax reporting- Properties:- Tax accounts: Copyrights © 2012 SAP AG Germany
  22. 22. Shows the account on which tax is posted. This account is determined in customizing (Path: Financial Accounting èFinancial Accounting Global Settings è Tax on Sales / Purchases è Posting è Define Tax Accounts) An entry is onlypossible when ‘separate line item’ is set in the transaction key for the tax amount.All tax code settings can also be checked in transaction FTXP:2) Assign posting date for tax determination to company code:Only important in context with jurisdiction code.3) Determine base amount:Here is determined whether the cash discount amount is deducted from the base amount for the calculation of sales tax.Posting:1) Define tax accounts:Here accounts, posting key, and rules for each transaction (e.g. ESE = incoming acquisition tax) are defined. Accountscan only be defined for those transactions, for which transaction key “2” (= separate posting line) has been set. If for“Rules” the flag “Tax code”’ has been marked, for each “Tax code”’ a separate account can be defined. Copyrights © 2012 SAP AG Germany
  23. 23. - Posting keys- Rules2) Define Account for Exchange Rate Difference PostingIf you use a separate exchange rate for the translation of taxes for postings in foreign currency or want the exchangerate according to posting date and document date to be proposed, an exchange rate difference in local currency mightresult. You must therefore define an account for the exchange rate difference posting. Copyrights © 2012 SAP AG Germany
  24. 24. This setting is not necessary if you translate the tax amounts using the exchange rate predefined by the tax baseamounts.3) Assign Tax Codes for Non-Taxable TransactionsFor postings which contain no tax transaction but an account is involved, which requires a valid tax code (e.g. in assetaccounting, depreciation...)The tax code (e.g. V0, A0) has to be defined completely (account determination....)4) Transfer Posting of Tax for Cross-Company Code TransactionsIn the case of cross-company code transactions, the whole tax amount is posted to and displayed in the first companycode only. The tax arising in other company codes is ignored.In certain countries such as Japan and Denmark, the tax amounts have to be displayed separately in each companycode.The program RFBUST10 creates a list of the respective tax amounts for which automatic transfer postings must later bemade. Copyrights © 2012 SAP AG Germany
  25. 25. In this table the Tax codes for the transfer postings have to be defined. - Requirements of RFBUST10 The company codes concerned must have the same local currency. The tax code Customizing used for the transfer posting must have the same tax characteristics, in particular, the tax rates for transfer postings in the relevant company codes must be the same. The offsetting posting for the tax item is made to the company code clearing account. This account should therefore be relevant for tax and permit postings without tax. In addition, you should be able to post to the clearing accounts manually - the field "Post automatically only" should not be set in the master data of the clearing codes affected. This implies that customer or vendor accounts are not permitted as clearing accounts. Reversing the source document does not result in new cross-company code numbers. This means that transfer postings already activated cannot be reversed by RFBUST10. The batch input session names are generated automatically in the report, you cannot use your own naming convention. You can make the Customizing settings in the Financial Accounting Implementation Guide. To do this, choose Financial Accounting Global Settings -> Tax on Sales/Purchases -> Posting -> Transfer Posting of Tax for Cross-Company Code Transactions. Other Reports: Report RFCORR26 è compares, if inconsistencies exist for tax codes and also offers a possibility to correct them Report RFCORR99 è checks the whole tax customizing (but offers no possibility for corrections) Further information you can find in the SAPNet, - Alias “ISIM” and - Alias “ASKB” General note concerning RFUMSV00: When RFUMSV00 seems to display “wrong“ amounts, the reason for that is mostly the document itself. Report RFUMSV00 evaluates only the entries from table BSET. Copyrights © 2012 SAP AG Germany

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