The document discusses improvements needed for an ERP system to comply with Russian accounting and tax regulations. It identifies issues with the current posting scheme, tax codes, and VAT reporting processes and proposes updates. Key points include separating overhead and shipment tax codes, adding codes for down payments and customs, revising the tax agent scheme, and preparing XML files for VAT quarterly reporting.

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