2. • AS IS TO BE Analysis
• UGB RAS Parallel Accounting Approach
• Posting Schemes
• AG reporting period corrections
• Account Relinking
• Act of Acceptance and Schet-Factura (Outgoing Invoice)
• VAT Solution
– Down payments
– Tax Agent
– Custom
– International
– Separate VAT
– Legal Reporting (XML)

3. Vendor
(60*) Profit & Loss
(90*91*)
Expenses
(20*26*)
Sales Profit
& Loss (90*)
Other Profit
& Loss (91*)
Customer
(62*)
Vendor
(60*)
Customer
(62*)
Quarter End
Posting (99*)
Year End
Posting (84*)

4. Relevant
Relevant
Technical
Technical
Relevant
Technical
Relevant
Technical

5. • Helps easily determine regular or technical account
• The same numeric logic ( T+6 digits from regular account)
• All T-accounts groups at the end of trial balance
• Easy to determine missing quarter end postings (All T-account should be
balanced)
• Easy to prepare balance sheet and P&L reports

6. AS IS analyzed and TO BE Posting Scheme prepared:

7. Dt Exp (20)(G1) – Kt Vendor (60) (G1)
Dt VAT (19)(G1) – Kt Vendor (60)(G1)
Dt Period Change (97)(G2) – Kt Exp (20)(G1)
Dt Exp (20)(G1) – Kt Period Change (97)(G2)
Dt T.Exp (T20)(G3) – Kt T.per.Ch.(T97)(G4)
Dt T.per.Ch.(T97)(G4) – Kt T.Exp (T20)(G3)
Dt Exp (20)(G1) – Kt Vendor (60) (G1)
Dt VAT (19)(G1) – Kt Vendor (60)(G1)
Dt T.per.Ch.(T97.1)(G2) – Kt Exp (20)(G1)
Dt Exp (20)(G1) – Kt T.per.Ch.(T97.1)(G2)
Dt Exp (20.2)(G3) – Kt T.per.Ch.(T97.2)(G4)
Dt T.per.Ch.(T97.2)(G4) – Kt T.Exp (T20.2)(G3)

8. 97*
T970000 0
At quarter-end the next calculation should be correct:
If not – Quarter-end postings should be performed.
Each AG document should be doubled by SA document
Dt T712300 (G3) – Kt T.per.Ch.(T970000)(G4)Dt 280000 (G3) – Kt 712300 (G1)

9. To fit Russia legal requirement
for initial operations:
To fit Russia legal requirement for AG
operations ( Expense Profit & Loss
relocation is not allowed): AG SA 0
Expenses
(20*26*)
Sales Profit
& Loss (90*)
Other Profit
& Loss (91*)
Vendor
(60*)
Customer
(62*)
Quarter End
Posting (99*)
Year End
Posting (84*)

10. • Accounts list with account to link prepared
• Relink performed in PR1 and TES Systems

11. • Act of Acceptance and Shet-Factura is based on PDF forms
• PDF forms is calling by standard Correspondence functionality

17. • No overhead and shipment related tax codes separation
• No tax codes for down payments
• Tax Agent Scheme doesn’t fit Russian Legal Requirement
• No tax codes for custom clearance
• International Shipment Related Technical tax codes are missing
• Separate VAT Technical tax codes are missing

18. • Overhead and shipment related tax codes
• Tax Code for down payment
• Tax Agent Scheme adopted to fit Russian Legal Requirement
• Custom fees
• International Shipment Related Technical tax codes (Export Scheme – AM AP AD AF)
• Separate VAT Solution Tax Codes

19. • TO BE Posting Scheme

20. International
Operations
0%
AM
Domestic
Operations
0% 18%
A0 A2
VAT-Exempt
Operations
AZ
International
Shipment Related
Operations
0%
VM
Domestic Shipment
Related Operations
V-E 0% 18%
VZ V0 V5
Overhead
Operations
V-E 0% 10% 18%
VZ V0 V1 V2

21. AP
AM
AFAD

24. • VAT quarter end procedure is provided
• Russia specific transaction instructions prepared

25. • VAT quarter end procedure includes:
– Purchase Book XML file preparation
– Sales Book XML file preparation
– VAT Declaration XML file preparation Sales
Book
VAT
Declaration
Purchase
Book