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Dokumentation

FKKSK_VAT_LEDGERQ - Quarterly Electronic VAT Ledger (Slovakia)

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Purpose

Companies that are registered for VAT in Slovakia are required to submit a list of outgoing invoices (domestic customer invoices and customer invoices for special goods) and credit memos in electronic format, included in the VAT ledger to the tax authorities on a quarterlybasis.

You can use this report to collect all the contract accounting documents of the outgoing invoices and credit memos in the Contract Accounts Receivable and Payable (FI-CA) component. The contract accounting document numbers will then be included in the VAT Ledger. You are required to submit the VAT ledger on a regular basis for a given posting period, by uploading it to the Web site of the tax authorities.

You can collect the contract accounting documents for the following VAT ledger types:

• Original VAT ledger

The VAT ledger must contain all the tax-relevant documents for a given posting period.

• Corrected VAT ledger

If, within 25 days after the end date of the posting period, you notice an error in the original VAT ledger that you have already submitted to the tax authorities, you must submit a correction VAT ledger that contains all the already submitted data, including the corrected ones.

• VAT ledger amendment

If, more than 25 days after the end date of the posting period, you notice that there are new original or correction invoices posted to the posting period for which you already submitted a VAT ledger report, you must submit a VAT ledger amendment that contains all the data of the contract accounting documents and invoices that were not included in the original or corrected VAT ledger.

Note:

This report only collects the contract accounting documents that must be included in the VAT ledger, you cannot use this report to create the XML output file that you can submit to the tax authorities. You can create an XML file output for the VAT ledger in the Financial Accounting (FI) component.

When you post a contract accounting document, the system checks the report section assignment and saves the data of only those documents in the Tax Report Data (Invoicing Time or Triggered) (DFKKREP06) database table that are relevant to VAT (or contain at least one line item that is relevant to VAT) and must be included in the VAT ledger report.

When you run this report for a given posting period (for a quarter), the system calls the data stored in the database table and groups the documents accordingly and the system filters the non-relevant line items according to the section number that was assigned to each line item during posting.

Integration

Prerequisites

You have completed the following activities:

• You have configured the tax reporting tool for all the relevant tax codes as described in SAP Note 1800621.

• You have activated the following installation-specific function modules:

• FKK_EVENT_0010_REPDATA_GENTX

• FKK_EVENT_0020_REPDATA_GENTX

• FKK_EVENT_0030_REPDATA_GENERIC

• FKK_EVENT_0090_REPDATA_GENERIC

• FKKSK_EVENT_0061

• FKKSK_EVENT_0930

• FKKSK_EVENT_0933

• FKKSK_EVENT_0934

• FKKSK_EVENT_0936

• You have defined rules that specify which document information is to be recorded in Customizing for Contract Accounts Receivable and Payable under Basic Functions → Tax Reports → Define Specifications on Data to Be Recorded.

• You have defined recording-relevant information for the sales/purchases tax codes in Customizing for Contract Accounts Receivable and Payable under Basic Functions → Tax Reports → Define Report Times for Sales/Purchase Tax.

• You have specified data for report sections in Customizing for Contract Accounts Receivable and Payable under Basic Functions → Tax Reports → Tax Reporting - Slovakia → Specify Report Sections for VAT Ledger(transaction SM30, view FKKSK_SECT_V).

• Optionally, you can activate a BAdI implementation to enable the modification of certain data on the output screen in Customizing for Contract Accounts Receivable and Payable under Basic Functions → Tax Reports → Tax Reporting - Slovakia → BAdI: Modify VAT Ledger Output(transaction SE18, BAdI definition FKKSK_VAT_BADI).

• Optionally, you can use a BAdI definition to modify the deletion rules of productive runs in Customizing for Contract Accounts Receivable and Payable under Basic Functions → Tax Reports → Tax Reporting - Slovakia → BAdI: Modify Deletion Rules(transaction SE18, BAdI definition FKKSK_MNT_BADI)

Features

Selection

On the selection screen, enter data as follows:

• In the Selection Options group box, enter the company code, fiscal year, and posting period (quarter) to identify the period for which you collect the data.

• In the Report Run Options group box, choose the mode of operation and the type of the VAT ledger.

• In the Output Optionsgroup box, you can choose an existing output layout.

Standard Variants

Output

The report displays the collected data in an ALV grid. When you have chosen the productive run mode, the report selects data from the Tax Report Data (Invoicing Time or Triggered) (DFKKREP06) database table, and saves the extracted and modified data in the FKKSK_VATREG database table.

After each productive run, the report marks the documents that are included in a VAT ledger report in the Tax Report Data (Invoicing Time or Triggered) (DFKKREP06) database table and stores information about the run.

Activities

When and how can you change from quarterly reporting to monthly reporting?

In accordance with legal regulations, you are required to submit a VAT ledger report on a monthly basis if your turnover exceeds a limit that is defined by law (currently it is EUR 100,000). If you have created quarterly reports and in the actual quarter your turnover exceeds this limit, you must do the following:

• Run the quarterly report for the given quarter by entering the number of the month you are in (for example, in February, you enter the 2 months value)

• As of the next month, you can create monthly VAT ledger reports using the Monthly VAT Ledger report

Example:

February, 2013 - your turnover exceeds the limit. In February, you run the quarterly report for the first two months, and as of March you create a monthly report.

When and how can you change from monthly reporting to quarterly reporting?

In accordance with legal regulations, you are required to submit a VAT ledger report on a monthly basis if your turnover exceeds a limit that is defined by law (currently it is EUR 100,000). If you have created monthly reports and in the actual month your turnover is below this limit, you must do the following:

• Run the monthly report for each month in the actual quarter. You are not allowed to change the reporting within a quarter

• As of the next quarter, you can create quarterly VAT ledger report using the Quarterly VAT Ledgerreport

Example:

February, 2013 - your turnover goes below the limit. For January, February, and March, you must create monthly reports. In July you can create your quarterly report for the second quarter (April-May-June).

Processing Bad Debt Relief

According to legal requirements in Slovakia, you can apply the bad debt relief for those invoices that are considered as irrecoverable. You issue a correction document for the invoice or credit memo and submit it to the customer. You record this as an irrecoverable or bad debt in the VAT ledger to record the reduction of the tax base amount for these irrecoverable debts. A new column (VAT base amount correction) is added to the XML file output in section C.1.

To apply this legal requirement, proceed as follows in the system:

1. In the Specify Report Sections for VAT Ledger Customizing activity, assign the relevant tax code and a document type you want to use for the bad debt relief to section 'Section C.1. (Bad Debt Relief)'.
2. Post a correction FI-CA document in transaction FPE1 to the original invoice or credit memo, enter the document type you want to use for bad debt relief and enter the invoice number for which the correction is posted in the Corrections For Document field.
3. The data of the posted correction FI-CA document is stored in the DFKKREP06 database table, marking these documents as relevant for bad debt relief in the Additional Data(SDATA) section.
4. Execute the Monthly Electronic VAT Ledger(transaction code FKKSK_VATLED) or Quarterly Electronic VAT Ledger report to collect all the contract accounting documents of the outgoing invoices and credit memos and saves the extracted data in the FKKSK_VATLED database table, including the mark as 'relevant for bad debt relief'. On the output ALV screen, you can also see the documents marked for bad debt relief in the BDR column.

Note:

This report only collects the contract accounting documents that must be included in the VAT ledger, you cannot use this report to create the XML output file that you can submit to the tax authorities. You can create an XML file output for the VAT ledger in the Financial Accounting(FI) component.

1. Before you go to the next step, check the data of all the report runs and eliminate the duplications! When you run the report, the same data can be included in more than one runs.

If you skip this step, the XML file will contain the same data more than once.

1. In the FI component, run the Electronic VAT Ledger (transaction code: FISK_VAT).

So that you can add FI-CA data in the XML file, at least one FI document must exist that the report can include.

Add FI-CA data as follows:

• Select the Include FI-CA Data checkbox

• Enter an RFC destination so that the report can connect to your FI-CA system and call the data from the FKKSK_VATLED database table.

• Click the FI-CA Run IDs button and select those run IDs whose data you want to insert in the XML file.

• Execute the report

1. The report displays an ALV list that does not contain any FI-CA data. Go back and choose Download XML. The downloaded XML file will contain the FI-CA data, as well as the bad debt relief mark ('ONP= X') that you can then submit to the tax authorities.

Example

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