Ansicht
Dokumentation

RFWERE00A - Analyze GR/IR Clearing Accounts and Display Acquisition Tax

RFUMSV00 - Advance Return for Tax on Sales/Purchases   PERFORM Short Reference  
This documentation is copyright by SAP AG.

Description

The program analyzes goods receipt/invoice receipt (GR/IR) clearing accounts at a specified key date, and generates adjustment postings if necessary. These are needed to display the following business transactions correctly in the balance sheet:

• Goods delivered, but not invoiced

• Goods invoiced, but not delivered

The program selects all items in GR/IR clearing accounts that are open at the specified key date. If the open items per purchase order number and item in local currency do not balance out to zero, adjustment postings are created in a batch input session for these items. With a credit balance, the transaction is seen as "delivered, but not invoiced". With a debit balance, the transaction is seen as "invoiced, but not delivered".

Adjustment postings are created per company code, GR/IR clearing account, reconciliation account, and business area. All postings are reversed at the specified reverse posting date. If no date is entered, the program reverses the postings on the day after the key date.

An additional processing option is the foreign currency valuation. This, however, only takes items posted in foreign currency into account if no invoice has been received. These items are then transferred to a target account as in the above procedure. A foreign currency posting at the exchange rate on the key date is also generated. This posting is made to a separate target account. The foreign currency valuation is used for Joint Venture.
Note: You can carry out the foreign currency valuation for orders delivered but not invoiced directly, by using the open item foreign currency valuation.
If you are using parallel local currencies, the balance in the first local currency also determines the transaction. If the balance in the first local currency is zero, the transaction key is determined from the parallel currency.

You can also display and post acquisition tax for goods delivered, but not invoiced. Here, only the goods receipts posted for acquisition tax up until the key date are taken into consideration. These goods receipts are balanced with the invoice receipts up to the key date for the evaluation of the GR/IR clearing account. If, for example, a goods receipt from January has not been or has only partially been cleared by the key date for evaluating the GR/IR clearing account in February, the acquisition tax is posted for the remaining balance.
By using two different key dates, the amount of the acquisition tax to be reported is limited. In the example, this is why the goods receipts from February are not used as it is assumed that a part of the invoices is about to come in.

For the run, you must specify the tax codes that represent acquisition tax.

For the acquisition tax, a line item with the acquisition tax code, and an item with a 0% rate tax code is created in a tax-relevant interim account. This means that the amounts in the interim account balance to zero. The debit posting is generated using the tax code from the GR/IR item. The credit posting is generated using the input tax code (tax rate 0 %). These postings produce the correct tax postings for acquisition tax.

The acquistion tax is posted for each company code and business area. The postings are reversed on the reversal posting date.

In some countries, the input tax on goods delivered but not paid for can also be deducted (for example, France). If this input tax is to be displayed and posted, the adjustment account (for example 191199) in the master must permit an input tax posting. The tax is calculated for each GR document, and the posting is carried out with a collective tax code given in the program. The tax displayed can thus be posted to a separate account. If no input tax code can be determined, the tax is posted using "Input tax code with 0% rate".

Requirements

For adjustment postings, you need an account to be able to transfer the GR/IR clearing accounts. This account is displayed together with the GR/IR clearing account in a balance sheet item. You need two additional accounts to display the transactions "delivered but not invoiced" and "invoiced but not delivered" in the balance sheet. The account numbers must be stored in the system. Check whether this prerequisite has been fulfilled and specify the numbers if necessary.

Proceed

For the acquisition tax posting, you need an interim account that is marked as tax-relevant. Specify the number of the interim account in the program run.

Output

Output in line item display:

• Batch input postings identifier

• List of missing purchase order items

• List of missing table entries

If you also want to output a microfiche line, the following is output in the variable part of the item:

• Company Code

• GR/IR Clearing Account

• Reconciliation Account

• Affiliated Companies Group Indicator

• Assignment

The acquisition tax postings are listed sorted according to tax codes.

Examples

Goods receipt 100 USD (88 EUR) posted to GR/IR account 191100. The following postings are possible:
1) Post in local currency - transaction "delivered, not invoiced"
Target account (191101) to adjustment account (191199) 88 EUR
This balances the GR/IR account and the adjustment account to 0.

2) Foreign currency valuation - transaction "delivered, not invoiced"
First posting as 1)
Target account (191101) to adjustment account (191199) 88 EUR
At the posting date, exchange rate is 0.88 EUR per USD
Transaction foreign currency posting (JV9).
Adjustment account (191101) to target account(191105) 100 USD 88 EUR
Note that in the second posting, the target account of the local
currency posting is used as the adjustment account.

3) Goods receipt with tax - transaction "delivered, not invoiced"
Goods receipt 100 DM tax V1.
Adjustment account (191199) 100 EUR
Tax account (154099) 15 EUR to
Target account (191101) 115 EUR tax code V1.

4) Goods receipt with acquisition tax - transaction "delivered, not invoiced"
Goods receipt 100 EUR tax V1.
Interim account (1750xx) 100 EUR Tax code E1
Interim account (1750xx) -100 EUR Tax code V0
Sales/purchase tax (175000) -15 EUR
Input tax (154000) 15 EUR

BAL Application Log Documentation   Vendor Master (General Section)  
This documentation is copyright by SAP AG.

Length: 7020 Date: 20240601 Time: 092627     sap01-206 ( 135 ms )