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VAT Ledger Statement

General considerations

VAT ledger statement is a new report which companies are required to submit to Tax office together withVAT return. This document describes pre-requisites which need to be fulfilled in order to use planned SAPsolution for this legal requirement. The planned solution covers all 3 types of VAT ledger statement (normal,corrective and additional). In the SAP solution, documents will be classified into sections based on documenttype and tax code. The primary source of information will be general ledger but in order to access necessarylevel of details, data from different components will be read (FI-CA documents, SD). For transactions forwhich a new domestic reverse-charge system has been introduced, SD/MM component needs to be in placein order to report all required information (e.g. combined nomenclature code, quantity, base unit, producttype).

Tax codes and document typesDocuments will be assigned to the sections of the VAT ledger statement based on the combination of taxcode and document type. The entry of appropriate tax code and document type is essential for correct VATledger statement reporting.

It is necessary to carry out analysis of currently used tax codes and document types to make sure that thereyou are able to classify documents for reporting in the VAT ledger statement. We recommend using separatetax code for credit memos and invoices. Please note that this the prerequisite for electronic VAT returnsolution described in the Note SAP Note 1826197.

In the VAT ledger statement configuration you will be able to maintain mapping that relates tax codes anddocument types to each section of the VAT ledger statement.

Example:

Tax code  Description TransactionKey 

VAT ledgersection 

E1  20% domestic output tax  MWS   A.1. L1 20% domestic reverse charge – agricultural crops MWS A.2.

L2 20% domestic reverse charge – integrated circuits MWS A.2.

L3 20% domestic reverse charge – mobile phones MWS A.2.

R1  20% acquisition tax on EC delivery of goods  ESA  B.1. R2  20% acquisition tax on EC services  ESA  B.1. 

 A1  20% domestic input tax  VST  B.2.  A1 20% domestic input tax VST B.3

Document type Description

SB GL account posting

CV Cash payments

E3 20% domestic output tax - adjustment MWS C.1.

 A3 20% domestic input tax - adjustment VST C.2.

…  …  …  … 

Based on this example configuration, respective details for any document entered with document type CVand tax code A1 will be displayed in the section B.3. (as a part of cumulative data) and not in the section B.2.

NEW: As the logic in VAT ledger was slightly changed, it is not important to have different tax codes for eachspecial goods. It is enough to have 1 tax code, to be assigned to A.2. VAT Ledger section. 

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Copyright/Trademark 

Invoice numbers and referencesThe use of particular fields to store information about invoice numbers or reference to original invoice oncredit memos varies across the customers. SAP solution for VAT ledger statement in standard will use thefields as presented in the table below. However, there will be possibility to customize this via means ofenhancement spots.

VAT ledger statement field SAP field

Customer invoice No. Reference document number BKPF-XBLNRVendor invoice No. Reference document number BKPF-XBLNR

Vendor invoice reference Invoice reference BSEG-REBZG

Customer invoice reference Invoice reference BSEG-REBZG

Field BSEG-ZUONR can still be used, but it is required to make mapping in BADI of control report. New logicusing BSEG-REBZG was decided, because brings more added value for customer and is equal with othermodules. See documentation for FI-SD - VAT control report FISD_14.pdf.

How to rectify VAT relevant documentIf the error occurs because document was entered with wrong details such as a wrong invoice number etc.,the affected document must be always reversed and a new document with correct details needs to be

posted. For purposes of the VAT ledger statement it is not sufficient only to change the value of the field onthe document regardless whether system allows it or not. The Additional VAT ledger statement will not takeinto account cases when only change in the document is performed.

Deductible VATThe VAT ledger statement logic for reporting deductible part of VAT amount is based on the Pro Rata VATsolution.Companies with ‘mixed businesses’ (that is, companies that carry out both operations that are subject toVAT and deductible, as well as operations that are tax exempted and/or not deductible) can only deduct VATat a percentage corresponding to the volume of deductible operations. These companies therefore have toapply the pro-rata VAT method in order to determine tax deduction. The pro-rata VAT method consists inapplying a coefficient to the legal deductible VAT rates for acquisitions. This coefficient is updatedperiodically and the one to be applied in the current period is the actual rate calculated at the end of the

previous period. At the end of the current period, a new pro-rata coefficient is calculated, which may be different to the oneapplied. In this case, an adjustment correction document has to be posted with the difference between thetwo coefficients. The adjustments documents themselves are not supposed be reported in the VAT ledgerstatement.

Please refer to SAP Notes for configuration of Pro Rata VAT codes

  801318 - Prorata VAT Solution

  867942 - VAT Pro-Rata: Calculation formula