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VORAUSZAHLUNG - Accounting Treatment of Advance Payments
TXBHW - Original Tax Base Amount in Local Currency General Data in Customer MasterThis documentation is copyright by SAP AG.
This section describes the special features of the treatment of advance payments in rental agreements and sales-based settlements from an accounting point of view:
You post service charge advance payments and sales-based rents to the customer account using two special G/L transactions.
The special G/L transactions must be of the type
"Customer down payments received"
.
In standard Customizing, sample settings have been made for special G/L transactions: J for
posting advance payment requests and K for offsetting entries for operating and heating expenses or U for offsetting entries for sales-based rents.
In this case, the posting record reads:
-
Service charges:
09 J Customer with special G/L account update to J
- to -
19 K Customer with special G/L account update to K
-
Sales-based rent:
09 J Customer with special G/L account update to J
- to -
19 K Customer with special G/L account update to U
On receipt of payment, the advance payment request posting (special G/L transaction J) is cleared. Postings with special G/L indicators K and U remain as open items on the customer account (down payments received) until the service charge settlement or sales-based settlement runs. They are then cleared during the settlement; see also: Posting Procedures of Service Charge Settlement
You need to make the following settings in Customizing for Financial Accounting:
-
Create special G/L transactions as customer down payments received. Note that the transactions must be identified as "down payments".
Customizing for Financial Accounting ->
Accounts Receivable and Accounts Payable ->
Business Transactions ->
Down Payment Received ->
Carry Out or Check Document Settings ->
Define Posting Keys
Here, you enter the special G/L transactions required.
-
Assign special G/L accounts to the special G/L transactions for each customer reconciliation account.
Customizing for Financial Accounting ->
Accounts Receivable and Accounts Payable ->
Business Transactions ->
Down Payment Received ->
Define Reconciliation Accounts for Customer Down Payments.
Here, you enter alternative reconciliation accounts (special G/L accounts). -
For tax treatment, you need to define value-added tax clearing accounts.
See below for tax treatment.
Customizing for Financial Accounting ->
Accounts Receivable and Accounts Payable ->
Business Transactions ->
Down Payment Received ->
Define Account for Tax Clearing.
Here you define the value-added tax clearing accounts. -
The special G/L transactions for receivables postings (09 J) need to be identified as payable transactions to allow for an automatic incoming payment and the correct display of tenant accounts.
Customizing for Financial Accounting ->
Accounts Receivable and Accounts Payable ->
Business Transactions ->
Incoming Payments ->
Automatic Incoming Payments ->
Payment Method/Bank Selection ->
Configure Payment Program ->
All Company Codes ->
Double-Click to Select Company Code ->
Use: Customer -> Special G/L Transactions to Be Paid
You only need to define the special G/L transaction for receivable posting (J) here; the K and U postings are not to be settled, instead these are transferred during the settlements. -
You need to identify the special G/L transactions for advance payment requests as being dunnable.
Customizing for Financial Accounting ->
Accounts Receivable and Accounts Payable ->
Business Transactions ->
Dunning ->
Define Dunning Procedures
For the dunning procedures used, the "Dunning of special G/L transactions" indicator needs to be set; choose Goto -> Special G/L indicator to identify the relevant G/L indicators (J in standard Customizing).
For commercial rental agreements, advance payment postings are handled in the same way as basic rent postings with tax. Depending on the settings made in the reconciliation accounts for G/L transactions, tax can either be posted together with the receivables postings (planned principle) or with the incoming payment (actual principle).
The basic rent (transaction without special G/L transaction) is always posted on the basis of the actual principle.
The following example shows which settings need to be made to post the tax on the basis of the actual principle or the planned principle. The standard Customizing settings are used in the example.
Example:
Condition type "Operating costs advance payments" refers to a flow type that is assigned to the posting record
09 J Customer to 19 K Customer
.
The following reconciliation accounts have been set up in Customizing for Financial Accounting for the special G/L transactions:
J 196900 Real Estate advance payment requests
K 196910 Operating costs advance payments
The tax treatment is controlled by the tax category defined in the master record of the G/L accounts (field SKB1-MWSKZ).
PLANNED PRINCIPLE
Objective: The sales tax appears in the advance tax return after the debit position.
The following postings are made (100 EUR net advance payment, 15 EUR tax):
Debit position
09 J Customer 115 EUR debit
- 196900 Payment request 115 EUR debit (reconc.acct)---
19 K Customer 115 EUR credit
- 196910 Advanced payments received 115 EUR credit (reconc.acct)-
50 175000 Output tax (from K) 15 EUR credit
40 170011 Output tax clearing K 15 EUR debit
After the debit position, the tax appears in the advance tax return.
Incoming payment:
The J item posted to the customer is cleared; the K item remains open (advance payment made).
40 Bank account 115 EUR debit
19 J Customer 115 EUR credit
- 196000 Payment request 115 EUR credit (reconc.acct)---
Settings:
Account and corresponding tax category:
196900 not tax-relevant 170010 + 175000 >
196910 +B 170011 +
ACTUAL PRINCIPLE
Objective: The sales tax appears in the advance tax return after receipt of payment.
The following postings are made (100 EUR net advance payment, 15 EUR tax):
Debit position
09 J Customer 115 EUR debit
- 196900 Payment request 115 EUR debit (reconc.acct)---
40 175000 Output tax (from J) 15 EUR debit
50 170010 Output tax clearing J 15 EUR credit
19 K Customer 115 EUR credit
- 196910 Advanced payments received 115 EUR credit (reconc.acct)--
50 175000 Output tax (from K) 15 EUR credit
40 170011 Output tax clearing K 15 EUR debit
After the debit position, the tax does not appear in the advance tax return.
Incoming payment:
The J item posted to the customer is cleared; the K item remains open (advance payment made).
40 Bank account 115 EUR debit
19 J Customer 115 EUR credit
- 196900 Payment request 115 EUR credit (reconc.acct)---
40 175000 Output tax (from J) 15 EUR credit
50 170010 Output tax clearing J 15 EUR debit
After receipt of payment, the tax amount appears in the advance tax return.
Settings:
Account and corresponding tax category:
196000 +B 170010 + 175000 >
196910 +B 170011 +
General Material Data PERFORM Short Reference
This documentation is copyright by SAP AG.
Length: 8974 Date: 20240523 Time: 162743 sap01-206 ( 93 ms )
