Sales and Purchase Books
Requirement
In Bulgaria, a Sales Book (PRODAJBI) shows the detailed invoices VAT to be paid, and a Purchase Book (POKUPKI) is maintained to prove which VAT on supplier invoices should be deducted.All VAT liabilities must be paid in Bulgarian currency (BGN).
Sales Books – PRODAGBI
The VAT sales book is known as the PRODAGBI. They have to be prepared in prescribed txt formats and include detailed transaction information regarding VAT and must be submitted by electronic means by uploading to the tax authority portal (NRG).
As the deadline is the 14th of the following month, late transactions from previous months may be included up to an including the 14th, or the following Monday if the 14th falls on a weekend. The PRODAGBI lists all tax documents and the basis with output VAT is applied or not (i.e. includes exempt and zero-rated transactions and reversed charged VAT).
Invoices may be included up to a year late, as determined by the booking date. EU reverse charge transactions are included in PRODAGBI report. The user can manually encode the information on the NRG portal and submit the report but can also use third party software which generates the file, then submits this to the NRG. There is a software product that can be downloaded from the NRA, which can validate the txt files prior to submission for errors and/or the structure of the txt file.
Purchases Books – POKUPKI
The VAT purchase books is known as the POKUPKI. They must be prepared in prescribed txt formats and include detailed transaction information regarding VAT and must be submitted by electronic means by uploading to the tax authority portal (NRG). As the deadline is the 14th of the following month, late transactions from previous months may be included up to an including the 14th, or the following Monday if the 14th falls on a weekend. The POKUPKI contains all tax documents based on which input VAT is claimed or not claimed (including reverse charge VAT).
Invoices may be included up to a year late, as determined by the booking date (must be the VAT date in M3). For purchases the booking date is the date when entered Accounts Payable; this is separate from tax date, and should be captured by invoice header, although it is the invoice date that appears on the POKUPKI report.
EU reverse charge transactions are included in POKUPKI report. The user can manually encode the information on the NRG portal and submit the report but can also use third party software which generates the file, then submits this to the NRG. There is a software product that can be downloaded from the NRA, which can validate the txt files prior to submission for errors and/or the structure of the txt file.
M3 solution
The calculation, accounting, reporting, and reconciliation of value added tax is supported by generic functionality in M3. This process is supported through VAT report templates. These templates are user defined and used in VAT proposals, reconciliation, and report functions. Reports and electronic messages are based on these templates.
For this country version, the following Financial Business Messages (FBM) are used:
For Sales Books – PRODAGBI M3FBM_BG_Out_Electronic_VAT_SalesBooks_PRODAGBI is used.
For Purchases Books – POKUPKI M3FBM_BG_Out_Electronic_VAT_PurchaseBooks_POKUPKI is used.
See the Infor M3 Cloud Configuration Guide for the ION configuration of this message.
Configuration guidelines for the Sales Books - PRODAGBI report
| Program ID | Program name | Description or comment |
|---|---|---|
| CRS610/J | Customer. Open |
Specify the VAT registration number of the customer. For the detailed configuration guidelines for the applicable tax numbers per customer type, see Tax registration number. Set the Tax applicable field and specify the VAT code. |
|
TXS005 TXS006 TXS007 TXS004 |
VAT Report Template. Open | Define the content required for the Sales Books – PRODAGBI reports. See Configuration guidelines for ‘VAT Report Template. Open’ (TXS005, TXS008, TXS009, TXS006, TXS007, TXS004). |
| TXS001 | VAT Reporting. Connect MI Transactions | Create entries for the new VAT report template, using API transactions GetHeadInfo, LstVATUserDef, LstVATUserDef2. |
| TXS100 | VAT Run. Open |
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005, TXS008, TXS009, TXS006, TXS007, TXS004)
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005/E)Before the VAT report can be created, you must define the report templates in ‘VAT Report Template. Open’ (TXS005).
In ‘VAT Report Template. Open’ (TXS005/E), specify this information:
| Field | Value |
|---|---|
| Report template | For example, BG020-SB |
|
Description Name |
For example, BG Sales Book |
In ‘VAT Report Template. Connect Lines’ (TXS008/E), specify this information:
| Field | Description | Line type | Line |
|---|---|---|---|
| 1 | All invoices | 1 | 1 |
In ‘VAT Report Template. Connect Line Selection’ (TXS009/E), specify this information:
| Report line | Line selection | Description | VAT code | VAT account type | Country | VAT reg no exist | Intra/Extrastat |
|---|---|---|---|---|---|---|---|
| 1 | 1 | Sales invoices | To 99 | From 1-VAT Payable to 3-Revenue Account | From Cleared to Selected | From 0-No to 2-Extrastat | |
| 1 | 2 | EU sales invoices | To 99 | From 4-Purchase Account to 9-User Defined | From -AA to ZZ, Exception From -BG to BG | From Selected to Selected | From 1-Intrastat to 1-Intrastat |
For the invoice report template for sales, specify this information:
| Report column | Description | Column heading | Value type | Column present | Reverse sign | Comment |
|---|---|---|---|---|---|---|
| 1 | 2-10 Total Taxable base amount | 2-10Total base | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 2 | 2-20 Total VAT amount | 2-20 Total VAT | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 3 | 02-11 Taxable amt taxable supplies 20% | 02-11 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 4 | 02-21 VAT amt taxable supplies 20% | 02-21 VAT 20% | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 5 | 02-12 Taxable amt ICA | 02-12 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 6 | 02-26 Taxable amt rec sup Art 82 2-5 | 02-26 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 7 | 02-22 VAT charged on ICA and Art 82 | 02-22 VAT charg | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 8 | 02-23 other VAT charged 20% | 02-23 other VAT | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 9 | 02-13 Taxable amt taxable supplies 9% | 02-13 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 10 | 02-24 VAT amt taxable supplies 9% | 02-24 VAT amt t | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 11 | 02-14 Taxable amt taxable supplies 0% | 02-14 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 12 | 02-15 Taxable ICS amt supplies 0% | 02-15 Taxable I | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 13 | 02-16 Taxable amt supplies 0% Art140 | 02-16 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 14 | 02-17 Taxable amt supplies 0% Art21 | 02-17 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 15 | 02-18 Taxable amt supplies 0% Art69 | 02-18 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 16 | 02-19 Taxable exempt supplies | 02-19 Taxable e | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 17 | 02-25 Taxable amt supplies Triangulation | 02-25 Taxable a | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
In ‘VAT Report Template. Connect Col Select' (TXS007) specify this information:
| Report column | Column selection | Description | VAT code | VAT account type | Deductible VAT From | Deductible VAT To |
|---|---|---|---|---|---|---|
| 1 | 1 | VAT code 01-03 | From 1 To 3 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 1 | 2 | VAT code 21-22 | From 21 To 22 | From 4-Purchase account to 3-Purchase account | Cleared | Selected |
| 1 | 3 | VAT code 25-26 | From 25 To 26 | From 4-Purchase account to 3-Purchase account | Cleared | Selected |
| 1 | 4 | VAT code 30 | From 30 To 30 | From 4-Purchase account to 3-Purchase account | Cleared | Selected |
| 2 | 1 | VAT code 01-03 | From 1 To 3 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 2 | 2 | VAT code 21-22 | From 21 To 22 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 2 | 3 | VAT code 25-26 | From 25 To 26 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 2 | 4 | VAT code 30 | From 30 To 30 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 3 | 1 | 02-11 Taxable amt taxable supplies 20% | From 1 To 3 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 4 | 1 | 02-21 VAT amt taxable supplies 20% | From 1 To 3 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 5 | 1 | 02-12 Taxable amt ICA | From 21 To 30 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 6 | 1 | 02-26 Taxable amt rec sup Art 82 2-5 | From 99 To 99 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 7 | 1 | 02-22 VAT charged on ICA and Art 82 | From 21 To 30 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 8 | 1 | 02-23 other VAT charged 20% | From 2 To 2 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 9 | 1 | 02-13 Taxable amt taxable supplies 9% | From 1 To 1 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 10 | 1 | 02-24 VAT amt taxable supplies 9% | From 1 To 1 | From 1-VAT payable to 1-VAT payable | Cleared | Selected |
| 11 | 1 | 02-14 Taxable amt taxable supplies 0% | From 4 To 4 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 12 | 1 | 02-15 Taxable ICS amt supplies 0% | From 5 To 5 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 13 | 1 | 02-16 Taxable amt supplies 0% Art140 | From 6 To 6 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 14 | 1 | 02-17 Taxable amt supplies 0% Art21 | 7 to 7 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 15 | 1 | 02-18 Taxable amt supplies 0% Art69 | 8 to 8 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 16 | 1 | 02-19 Taxable exempt supplies | 9 to 9 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
| 17 | 1 | 02-25 Taxable amt supplies Triangulation | 10 to 10 | From 3-Revenue account to 3-Revenue account | Cleared | Selected |
For key fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 | VTCONO |
| 20 | VTDIVI |
| 30 | VTVRTM |
| 40 | &CVOP |
| 50 | &CUSP |
| 60 | &INYR |
| 70 | &SINO |
For numeric fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&VONO |
| 20 |
&VTCD |
| 30 |
EGFNCN |
For alphabetic fields, which are displayed in the Alpha field section, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&OVRN |
| 20 |
&IVCL |
| 30 |
&YVRN |
| 40 |
&CSNM |
| 50 |
&FTCO |
| 60 |
EGEFID |
For date fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&IVDT |
| 20 |
&VATD |
| 30 |
&ACDT |
Configuration guidelines for the Purchase Books - POKUPKI report
| Program ID | Program name | Description or comment |
|---|---|---|
| CRS620/E | Supplier. Open |
Specify the VAT registration number of the supplier. For the detailed configuration guidelines for the applicable tax numbers per supplier type, see Tax registration number. |
| CRS624/F | Supplier. Define Purchase & Financial | Set the Tax applicable field and specify the VAT code. |
|
TXS005 TXS006 TXS007 TXS004 |
VAT Report Template. Open | Define the content required for the Purchase Books – POKUPKI reports. See Configuration guidelines for ‘VAT Report Template. Open’ (TXS005, TXS008, TXS009, TXS006, TXS007, TXS004). |
| TXS001 | VAT Reporting. Connect MI Transactions | Create entries for the new VAT report template, using API transactions GetHeadInfo and LstVATInvPerLn. |
| TXS100 | VAT Run. Open |
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005, TXS008, TXS009, TXS006, TXS007, TXS004)
Configuration guidelines for ‘VAT Report Template. Open’ (TXS005/E)Before the VAT report can be created, you must define the report templates in ‘VAT Report Template. Open’ (TXS005).
In ‘VAT Report Template. Open’ (TXS005/E), specify this information:
| Field | Value |
|---|---|
| Report template | For example, BG021-PB |
|
Description Name |
For example, BG Purchase Book |
In ‘VAT Report Template. Connect Lines (TXS008/E), specify this information:
| Report line | Description | Line Type | Line |
|---|---|---|---|
| 1 | Purchase invoices | 1 | 1 |
In ‘VAT Report Template. Connect Line Selection’ (TXS009/E), specify this information:
| Report Line | Line selection | Description | VAT code | VAT account type | Country | VAT reg no exist | Intra/ Extrastat | Deductible VAT From |
|---|---|---|---|---|---|---|---|---|
| 1 | 1 | Local purchase invoices | To 13 | From 2-VAT receivable to 9-User Defined | From -BG to BG | From Selected to Selected | From 1-Intrastat to 1-Intrastat | From Cleared to Selected |
| 1 | 2 | EU purchase invoices | To 99 | From 2-VAT receivable to 9-User Defined |
From -AA to ZZ Exception From -BG to BG |
From Selected to Selected | From 1-Intrastat to 1-Intrastat | From Cleared to Selected |
| 1 | 3 | Non-EU invoices custom declaration |
From 23to 28 |
From 2-VAT receivable to 9-User Defined | From -BG to BG | From Cleared to Selected | From 0-No to 2-Extrastat | From Cleared to Selected |
For the invoice report template for purchases, specify this information:
| Report column | Description | Column heading | Value type | Column present | Reverse sign | Comment |
|---|---|---|---|---|---|---|
| 1 | 3-30 VAT&base ICA&Import not deduct.VAT | 3-30 ICA nonded | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 2 | 3-31 VAT&tax base received supplies ICA | 3-31 Full ICA | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 3 | 3-41 VAT full credit for input tax | 3-41 VAT rec fu | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 4 | 3-32 VAT received supplies ICA | 3-32 VAT recICA | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 5 | 3-42 VAT partial credit for imput tax | 3-42 VAT partcr | 1 | 1 | Cleared | VAT codes are used to allocate the value into the correct column. |
| 6 | 3-43 Annual adjustment Art.73(8) | 3-43 Annual adj | 1 | 1 | Cleared | Service codes are used to allocate the value into the correct column. |
| 7 | 3-44 Taxable amount for Triangulation | 3-44 Triangulat | 1 | 1 | Cleared | Service codes are used to allocate the value into the correct column. |
| Report column | Column selection | Description | VAT code | VAT account type | Deductible VAT From | Deductible VAT To |
|---|---|---|---|---|---|---|
| 1 | 2 | 3-30 base ICA&Import not deduct.VAT | From 21 To 24 | From 4-Purchase account to 9-User Defined | Cleared | Selected |
| 2 | 2 | 3-31 VAT&tax base received supplies ICA | From 25 To 28 | From 4-Purchase account to 9-User Defined | Cleared | Selected |
| 2 | 10 | EU Services | From 30 To 30 | From 4-Purchase account to 9-User Defined | Cleared | Selected |
| 3 | 1 | 3-41 VAT full credit for imput tax | From 1 To 3 | From 2-VAT receivable to 2-VAT receivable | Cleared | Selected |
| 4 | 1 | 3-30 VAT received supplies ICA | From 22 To 28 | From 2-VAT receivable to 2-VAT receivable | Cleared | Selected |
| 4 | 2 | 3-30 VAT received supplies ICA Services | From 30 To 30 | From 2-VAT receivable to 2-VAT receivable | Cleared | Selected |
| 5 | 1 | 3-42 VAT partial credit for imput tax | From 11 To 13 | From 2-VAT receivable to 2-VAT receivable | Cleared | Selected |
| 6 | 1 | 3-43 Annual adjustment Art.73(8) | From 30 To 30 | From 2-VAT receivable to 2-VAT receivable | Cleared | Selected |
| 7 | 1 | 3-44 Taxable amount for Triangulation | From 29 To 29 | From 4-Purchase account to 9-User Defined | Cleared | Cleared |
For key fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 | VTCONO |
| 20 | VTDIVI |
| 30 | VTVRTM |
| 40 | &CVOP |
| 50 | &CUSP |
| 60 | &INYR |
| 70 | &SINO |
For numeric fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&VONO |
| 20 |
&VTCD |
| 30 |
EGFNCN |
For alphabetic fields, which are displayed in the Alpha field section, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&OVRN |
| 20 |
&IVCL |
| 30 |
&YVRN |
| 40 |
&CSNM |
| 50 |
&FTCO |
| 60 |
EGEFID |
For date fields, specify this information:
| Field sequence number | Field |
|---|---|
| 10 |
&IVDT |
| 20 |
&VATD |
| 30 |
&ACDT |