Setup VAT Control Parameters

Tax Authority

The government authority responsible for the taxation process

Use Transaction Type

This check box determines whether the control statement must be filled with the number of the issued invoice including a transaction type.

Use Delimiter

This check box determines if delimiter must be used.

Delimiter Value

The character that is used in the document number between the transaction type and the document number.

SBI Number

The Use self-billing (SBI) invoice number check box determines the number of the customer invoice issued by the customer will be filled in the control statement. If an SBI number is not available, a number used is based on a mask defined in the parameters.

• Simple Document – Purchase
• Simple Document – Sales
• Simple Document – Cash Register

Transaction Category

The transaction category of the simple document. The values are retrieved from the tax analyses table tfgld110 (tfgld110.catg).

Cash Transaction Type

The type of the cash transaction applicable to the simple document. If the Transaction Category field is set to Cash, a cash transaction type must be selected. This applies to cash documents only.

Transaction Type

Sometimes even an invoice must be used as a simple document. In such case, it must be possible to select a particular transaction type to determine which invoices are considered simple documents. You can use the Transaction Types (tfgld0511m000) session to define and select the transaction type.

Statement Version (Header)

The version number of the VAT control statement.

Statement Position

The position number of the VAT control statement.

Caution

The caution as specified by the government.

VAT Return Position

You can specify the position number of the VAT return data using the VAT position (tfgld0520m000) session. The Generate data for VAT Control Statement session populates the statement data reads the tax analysis table and select the data appropriate for the VAT Return Position specified from this table.

Type of Simple Document

The simple documents can be defined in the Simple Document Definition (lpsvk1102m000). Generally, all documents different from invoices, credit notes or financial transactions different from “Journals” are considered simple documents. The documents of category Journal Voucher are considered as simple documents. Possible Values:

• Simple Document – Purchase
• Simple Document – Sales
• Simple Document – Cash Register

Cash Register

Documents of category Financial Transactions and of type Journal are considered cash register documents.

Position for Tax Deduction

The user can specify a position from the VAT return definition using the VAT Positions (tfgld0520m000) session. For some control statement positions, it is necessary to fill a deducted tax value as well. The session logic has been designed so that when filling the statement data, the session reads the documents for the control statement according to the VAT Return Position definition. For the deduction field, however, the session will search for amounts according to whether the same document belongs to the tax return position specified in the VAT Return Pos. for Deduction as well. In case a reverse charge principle is applied, a Shift Tax code is used, and two entries are generated for the documents in the tax analysis: one with the Normal tax type and other with the Contra for Shift Tax type. In the tax return, such documents should get into the Sales Tax as well as into the Purchase Tax; positions 05 (Contra for Shift Tax) and 20 (Normal). However, if a company has no invoice for a supply from the EU by the 15th of a month, the company should apply Purchase Tax only. Such document should then appear in position 05 but not in position 20. The Tax Deduction field is 0.

VAT Type

The type of VAT return applicable for the VAT control statement. Some Control Statement positions do not correspond to the VAT Return line contents. Position C.1 for example must hold credit notes from Sales only. The data is retrieved from the VAT Return position 26 where Contra for Shift Tax for EU transactions belong as well. Therefore, there is an additional VAT Type option, which allows to decide whether documents from Purchasing or from Sales must be read.

Aggregation Limit

For a statement position, a new rule applies that is that if a VAT amount of that statement position for a reported period exceeds 3.000,00 EUR, an aggregated value cannot be used, and total lines per individual partners must be generated. If the limit value is 0, the line is considered a line to which no limit applies. Otherwise, an entered limit is checked.

VAT Year

The year when the VAT control statement is created.

VAT Period

The period when the VAT control statement is created.

Statement Version

The version number of the VAT control statement.

Delete Data

This check box determines if the already available generated data for the selected period must be first deleted and replaced with the new data, or whether the original data must be retained and supplemented with the new generated data. The session checks whether the control statement data has been exported into an XML file. If so, the session displays a warning message and does not permit deleting of the existing data.

• Delete Data check box selected: If the data for the selected period is populated, the data for the selected period is deleted from the control statement first. The session checks whether the control statement data is exported into an XML file. If so, Infor LN displays a warning message and does not permit deleting of the existing data.
• Delete Data check box cleared: If the data for the selected period is populated, the data will be retained in the control statement and supplemented with the new data. The session checks whether the control statement data is exported into an XML file. If so, Infor LN displays a warning message, but permits adding the new data for the selected period.

This session generates and populates the VAT control statement with these data:

• Statement Version
• Statement Position
• VAT ID
• Document Number
• Receipt Date
• VAT Base
• VAT Amount
• VAT Rate
• Commodity Code
• Goods Type
• Quantity
• Unit
• Returned VAT Amount
• Original Document
• Correction Code
• VAT Year
• VAT Period
• Year
• Period
• Order
• Transaction Type
• Document
• Line
• Filled
• Processed
• Modified
• Modify User
• Export Date
• Export User
• Statement Year
• Statement Period

Although some data is not required in the control statement, the session populates the data for better data assessment and checking purposes.

The control statement data is populated in detail even with those documents that are supplied in the control statement only as totaled amounts from all documents. The summary amounts must be available for checking and evidence purposes, if necessary.

The data generation in this session occurs based on the data in the VAT Control Statement – Line Definitions session. This session uses the tax analysis sessions as a data source to search for the data that belongs to the selected period.

Simple Documents: Generally, documents different from invoices, credit notes or financial transactions different from Journals is considered as simple documents.

The conditions for the data generation are:

• When Type of Simple Document is Simple Document-Purchase, the documents of category Journal Voucher and Financial Transactions of type Journal for the statement position.
• When Type of Simple Document is Simple Document-Sales, documents of category Journal Voucher is considered as simple documents for the statement position. Variables for the control statement are populated as follows:
  • Delivery Date = Document Posted Date. This is not required in simple documents and serves for check purposes only.
  • Document Number = Transaction Type and Document Number
  • Deduction = 0
  • Original Document Number = „“
  • VAT ID = „“
• When Type of Simple Document is Simple Document-Cash Register, cash register documents are the documents of category Financial Transactions and of type Journal.
  • Delivery Date: Document Posted Date. This is not required in simple documents and serves for check purposes only.
  • Document Number: Transaction Type and Document Number
  • Deduction: 0
  • Original Document Number: „“
  • VAT ID: „“
• Invoices Used as Simple Documents: The taxpayer is sometimes obliged to issue an invoice that is handled as a simple document. If an invoice is considered as a simple document, it is necessary to define the used transaction type in the VAT Control Statement - Simple Document Definition session.
• When the Type of Simple Document is Not Applicable, the data is populated based on the document used.
• When Transaction Category = Purchase Invoice
  • Delivery Date: The date is retrieved from a new field, Tax Date, in the supplier invoice.
  • Document Number: The number is retrieved from the supplier invoice number.
  • VAT ID: The ID is searched in the tax analysis table, tfgld110.
• When Transaction Category = Sales Invoice
  • Delivery Date: This is populated based on a VAT date as provided by the shipping department.
  • Document Number: This is populated based on the definition from the control statement parameters and must be populated exactly as displayed in the invoice inclusive slashes or hyphens.
  • VAT ID: This is searched in the tax analysis table, tfgld110.
• When Transaction Category = Purchase Credit Note
  • Delivery Date: This is retrieved from a new field, Tax Date, as provided in credit note posting.
  • Document Number: This is retrieved from the Supplier Invoice Number field.
  • VAT ID: This is searched in the tax analysis table, tfgld110.
  • Original Document Number: This is retrieved from a new field, as provided in credit note posting.
• When Transaction Category = Sales Credit Note
  • Delivery Date: This is populated based on a VAT date, as provided by the shipping department.
  • Document Number: This is populated based on the definition from the control statement parameters and should be populated exactly as it appears in the invoice inclusive slashes or hyphens.
  • VAT ID: This is searched in the tax analysis table, tfgld110.
  • Original Document Number: This number must be searched for in a linked invoice. The number displayed exactly as used in the invoice.
    Note: Original Document Number filling is not set quite unambiguously mainly for situations where a credit note is related to multiple invoices. If the original document is not populated, the user must specify the number in a new VAT Control Statement Data overview session.
• If Transaction Category = Cash, and not Journal
  • Delivery Date: The date when the document is posted
  • Document Number: The Transaction Type and Document Number
  • Original Document Number = „“
  • Deduction = 0
  • VAT ID: This is searched in the tax analysis table, tfgld110.

• 0: This value is displayed for the data filled by a data generation process, either after initial processing or after additional data generation with the Delete option set to Yes.
• A: This value is displayed for the data added into an already filled table by a data generation process with the Delete option set to No.
• +: This value is displayed for the manually added data.
• E: This value is displayed for the data initially filled by a data generation process and then edited.

The control statement includes the date and time when the data is modified and the user who modifies the data.

The Correction Codes used for Supplementary Statement are:

• If it becomes necessary to submit a supplementary control statement, identification of new or corrected entries based on the control statement regulations must be applied.
• If only a new entry is added, for the supplementary control statement this entry is identified with number 2 in the Correction Code field.
• If corrections to original lines are required, it is necessary to identify such original line with number 1 in the Correction Code field and create a new entry identified with number 2. A simple way to create a document with number 2 is to copy the original line.

VAT Year

The year when the VAT control statement is created.

VAT Period

The period when the VAT control statement is created.

Statement Version

The version number of the VAT control statement.

Check Data Only

This check box determines if the data must be checked for errors.

Path/File Name

The file name and path of the exported XML.

VAT statement Type

The type of the VAT control statement. Allowed Values:

• Regular
• Correction
• Successive
• Succ./Corr

To check the data before XML file generation, the Local Path and XML Name field must be left blank. The session prints only a check report. If errors occurs, Infor LN displays a warning message but the user can continue with the generation process.

If you specify the Local Path and XML Name field with a path and file name, the session performs a check on errors and, if error occurs, a notification message is displayed. In such case the user can continue with the generation process, but no XML file is created. XML file generation is permitted only after the removal of all errors. After XML file generation, the export date and time and login data of the user who performed the export is registered in the control statement table.

A single aggregated amount only is reported with those statement positions that use simple documents. In 2016, a special regulation was imposed on Position B.3. If the tax in this position for a given period exceeds 3,000.00 EUR, to supply a single aggregated line will not suffice. Totals per specific business partners have to be filled in the control statement.

During the generation process, the session checks the limit specified in the statement line definitions. If the total of tax amounts in position B.3 is lower than the specified limit, only a single aggregated line is generated into the statement, and the position is marked as B.3.1. If the amount is higher, the position is marked as B.3.2 and totals per particular tax numbers are generated.

This session supports generating of three control statement types:

• Regular: The file is loaded with data with the Correction Code field filled with 0.
• Correction: A correction statement will work the same as a regular statement. The file is loaded with data with the Correction Code field filled with 0.
• Supplementary: A supplementary statement will be filled only with the data with the Correction Code field filled with 1 or 2.

For positions used to report simple documents, the statement is populated with a single total line only. In case of corrections, a total line is generated in accordance with the these rules:

• If at least one entry with Correction Code 1 is found, a line with Correction Code 1 is created in the supplementary statement, in which amounts is the totals for all documents with Check Code 0. This means, the original total value is cancelled.
• If at least one line with Correction Code 2 is found, an entry with Correction Code 2 is created in the supplementary statement, in which all lines with Correction Code 0 and Correction Code 2 is totaled. All lines 1 is deducted. This constitutes a total of original, new or corrected documents reduced by a cancelled document.

Repeated Supplementary Statement Processing: In practice, it may happen that a supplementary statement for the same tax period is submitted repeatedly in different months. In such case, the supplementary statement must not be populated with the documents already included in previous supplementary statements for the same tax period. The session that exports data into a XML file allows specifying a period in which the supplementary statement is submitted. This period is registered with entries added as new in the given period of processing. If a supplementary statement for the same tax period is submitted repeatedly in several periods, entries with an earlier registered period of submitting of the supplementary statement is not populated in the XML file. To ensure that the session works properly, the data used in older supplementary statements is not allowed to be modified.

PSIs (Providers of Statistical information) from 1 April 2010 are obliged to submit Intrastat declarations electronically. Electronic reporting of Intrastat declaration is defined as:

• Submission of data in form of predefined structure of sentence in xml format. To create and transmit such electronic document, a software application INTRASTAT-CS or web form should be used.
• The software application INTRASTAT-CS in addition to the basic functionality (creation of declaration, its transformation into the xml format and its transmission by means of connection with the Financial Administration web page) also provides the user with other functions. In case that provider of statistical information (PSI) is using its own software to create Intrastat declaration, the INTRASTAT-CS application enables its transformation into xml format from xls format and its subsequent transmission.