Electronic Accounts Receivable Audit Report

Background

The Hungarian tax authority requires the possibility to generate an electronic invoice report out of the ERP system at any moment, to be presented to the tax auditors upon request. Another requirement is that the invoices to be included in the report must be selectable by invoice number range or invoice date range. The report is in XML format and validated against the 23_2014_szamlasema.xsd schema published by the National Tax and Customs Administration of Hungary (NTCA).

Follow these steps to create XML file for Hungarian tax authority audit data

Open the program (AAS370) to enter selections for the invoices to be included.

1. Select the following:

   Field	Field description
   Output file rep	1-'Hungarian tax authority audit data'
   Invoice year
   interval for 'Invoice no'	Optional
   interval for 'Invoice date'	Optional
   Base country	The recommendation is to set this to 'HU' (Hungary)
   File name	Must end with .XML
   Folder name	Enter a name or leave this field blank. The folder must be located in the folder used for MVXFILETRANSFER and set up before the report is submitted.

2. Click Next or press Enter to start the creation of the XML file.

If a file with the same file name already exists in the folder, a message will appear saying that the specified file already exists. The check box 'Replace doc' will be displayed. Select the check box to replace the existing file, or change the file name and click Next to create the file.

The XML file will automatically be placed in the folder used for MVXFILETRANSFER or in the specified subfolder.

Limitations

• Only one invoice per voucher number can be handled.
• Summary invoices are not supported.
• Only invoice details for the following invoice types are included; customer order invoices in (OIS350), manual invoices in (ARS120), (ARS100), and (FAS130), and internal invoices in (MFS100) . Support for other type of invoices (service order/rental and leasing agreements in (SOS350), maintenance orders in (COS350), and project invoices in (POS100) will be provided in a second step. Only the header and summary information will be included for these in the file, but no invoice details.
• For one customer order invoice there can only be one delivering warehouse, if there are products subject to product charges where CsK/KT codes and information of the delivering party should be specified in the addendum (zaradekok) section of the report.
• The XML file can only be created for one division (DIVI) at a time.

Overview of the structure and content of the report

VAT amounts in the report

The currency of the VAT amounts in the report is from the currency set up in 'Country. Open' (CRS045) for the base country code specified in (AS370). All other amounts in the report are in the invoice currency, which may be identical to the one used by the base country.

Invoice report file particulars (szamlak)

The szamlak section contains basic data for the XML file and is created once per file.

Invoice header (fejlec)

The fejlec section is created once per invoice.

Particulars of the issuer of the invoice (szamlakibocsato)

One section is created per invoice. The information is retrieved from 'Company. Connect Division' (MNS100). For more information, see the Configuration chapter of the setup in (MNS100).

Particulars of the person to whom the invoice is directed (vevo)

One section is created per invoice. The information is retrieved from 'Customer. Open' (CRS610). For more information, see the Configuration chapter of the setup in (CRS610).

Representative (kepviselo)

One section is created per invoice if a representative exists. Details from 'Supplier. Open' (CRS620) and 'Supplier. Connect address' (CRS622) of the fiscal representative supplier number found in 'Fiscal representation. Open' (TXS030) for the base country code entered in (AAS370).

Description of goods and services items (termek_szolgaltatas_tetelek) - customer order invoices (OIS350)

Invoice line details for customer order invoices from 'Invoice. Display' (OIS350). One or more sections are created per invoice.

Description of goods and services items (termek_szolgaltatas_tetelek) - manual invoices (ARS120, ARS100, FAS130)

Details for invoices from 'Customer Invoice. Enter' (ARS100), 'Customer Invoice. Enter manual' (ARS120), and 'Fixed Asset. Sell' (FAS130).

One or many sections are created per invoice. The invoice details are based on the voucher lines in the general ledger, 'Voucher. Display' (GLS200) and grouped per VAT code.

Description of goods and services items (termek_szolgaltatas_tetelek) - internal invoices (MFS100)

Details for invoices from 'Internal Invoice. Create (MFS100). One or more sections are created per invoice.

Any roundings that can occur if VAT amounts are recalculated to the base country currency (the currency of the base country entered in (AAS370)) will be entered on the last item line.

For more information, see the Configuration chapter about internal invoices and VAT.

Revised invoice (modosito_szla)

One section is created per invoice, if applicable.

Summary invoice (gyujto_szla)

This section is not created since M3 BE does not support summary invoices in Hungary.

Addendums (zaradekok)

One section is created per invoice, if applicable.

Non-mandatory entries group (nem_kotelezo)

One section is created per invoice.

Invoice totals (osszesites)

Totals per invoice. One section is created per invoice. The section for afarovat is subtotals per VAT rate and the section for vegosszeg is the invoice total amounts summarized from the afarovat elements.

Configuration

There is a general document, User Guidelines for Invoicing in Hungary M3, with recommended settings of how to set up M3 BE in Hungary, which is assumed to have been considered prior to setting up a Hungarian division.

Below is a list of the most important settings and considerations with specific information used when creating the invoice audit XML file.

Settings - General Ledger (CRS750)

Settings in (CRS750).

Settings - Customer Order Invoicing (CRS722)

Note that each invoice must have a separate voucher number in the financial system controlled by the ‘Sep voucher no’ parameter in (CRS722/E).

Original invoice number for corrective invoices or credit notes

The original invoice number that is displayed for corrective invoices and credit notes in the column ‘Orig invoice’ in (OIS350) is stored on the AR information category 235 or 255 in 'Customer Invoice. Display Add Info' (ARS216).

Note that this extra information triggers the indication that the invoice is a credit note (element szlatipus = 3 in the fejlec section), and the creation of the element eredeti_sorszam in the modosito_szla section, displaying the original invoice number for a credit note.

AR information category number 255-‘Original invoice number – Credit note‘, can be added manually to an original invoice in (ARS216).

For more details, see NCR 8454.

Company. Connect Division (MNS100)

The division (invoice issuer) address must be formatted as per the below in (MNS100).

Customer. Open (CRS610)

A customer address and organization number is set up in (CRS610/E) and formatted as described below.

Supplier. Open (CRS620)

Information from a supplier is used if a fiscal representative (kepviselo) is used or if a customer order invoice or an internal invoice (linked to a customer order) has item charges related to specific product charges with a CsK or KT code. Those codes, as well as information about the internal supplier (the owner of the supplying warehouse who pays those fees), should be supplied in the addendum (zaradekok) section.

A supplier address is set up in 'Supplier. Connect Address' (CRS622/E) and formatted as described below. Address type 01–'Postal code' will be entered in the file. If this does not exist type 02–'Street address' will be used instead. If none of these exists, no address elements will be created in the XML file for the supplier.

Item. Enter Names/Language (MMS030)

If the item name and description exist for the language ‘HU’ in (MMS030), these are entered in the XML file for the termek_szolgaltatas_tetelek /termeknev element as the item description, else from the item name on the customer order for customer order invoices or from the item master in (MMS001) for internal invoices.

Unit of Measure. Enter Names/Language (CRS052)

If the unit of measure (U/M) of the items exists for the language ‘HU’ in (CRS052), this is entered in the XML file for the termek_szolgaltatas_tetelek /mertekegys element, else the U/M from the item master in (MMS001) is used.

For header charges where no U/M exists, ‘db’ (Hungarian for pcs) is entered in the XML file since the element for U/M (<mertekegys>) is mandatory.

CO Charge. Enter Names/Language (OIS029)/(OIS030)

If the header charge description of the customer order exists for the language ‘HU’ in (OIS029), this is entered in the XML file, else the description from (OIS030).

Service Charge. Enter Names/Lang (OIS033)/(OIS031)

If the service charge description of the customer order exists for the language ‘HU’ in (OIS033), this is entered in the XML file, else the description from (OIS031).

Item. Connect Facility (MMS003)

To enter the heading or SZJ Code of the goods and/or services invoiced in the XML file for the termek_szolgaltatas_tetelek/besorszam element, this information must be entered in the ‘Customs stat no’ field in (MMS003/E) for the items in the applicable facility. This applies to customer order invoices and internal invoices.

Payment Term. Open (CRS075)

If a text for payment terms exists for the language ‘HU’ in (CRS075), the terms text 1 and 2 are entered in the XML file for the nem_kotelezo/ fiz_mod element. If this does not exist, the payment terms from the customer invoice are used.

Setup indication of services by intermediaries

It is possible to indicate whether services are supplied by intermediaries for the kozv_szolgaltatas element found under the parent element termek_szolgaltatas_tetelek, by setting up such charge IDs in 'Business Message Data Translation. Displ' (CRS881)/(CRS882). The charge IDs and/or service codes are defined per division.

For customer order invoices

If charge IDs for information type 60 (‘External charge per delivery and charge ID’) and/or 67 (‘External item charge’) in (OIS350) is found in 'Business Message Data. Translate' (CRS882), these will return the value ‘true’ in the XML file for the kozv_szolgaltatas element.

For manual invoices

If entering a service code when registering the invoice and this code has been added in (CRS882), this will return the value ‘true’ in the XML file for this element.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the charge IDs or service codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

To define the charge IDs or service codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

Example

Setup indication of VAT exemption

To indicate a VAT exemption in the addendum section (zaradekok) for the adoment_hiv element, the applicable VAT codes can be set up in (CRS881)/(CRS882). Those VAT codes will then return the value ‘true’ in the XML file for this element. The VAT exemptions are defined per division.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the VAT codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

The VAT codes should be entered without leading zeros, meaning that if for example VAT code 02 is used, this should be entered as 2.

Setup indication of reverse charge procedure for VAT

To indicate a reverse charge procedure in the addendum section zaradekok for the ford_ado element, the applicable VAT codes can be set up in (CRS881)/(CRS882). These VAT codes will then return the value ‘true’ in the XML file for this element and are defined per division in (CRS882).

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the VAT codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

The VAT codes should be entered without leading zeros, meaning that if for example VAT code 01 is used, this should be entered as 1.

Setup indication and translation of product charges for CsK codes

To indicate products subject to product charges with CsK codes in the addendum section (zaradekok/vissz_igeny/vissz_igenytetel) for the csk element, the applicable external item charges (information type 67 in (OIS350)/’Invoice. Display Lines’ (OIS351)) should be set up in (CRS881)/(CRS882) with their translations to the corresponding CsK codes. This is applicable for customer order invoices (OIS350) and internal invoices (MFS100) if linked to a customer order invoice with such charges. Translations are defined per division.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the CsK codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

Example

Setup indication and translation of product charges for KT codes

To indicate products subject to product charges with KT codes in the addendum section (zaradekok/vissz_igeny/vissz_igenytetel) for the kt element, the applicable external item charges (information type 67 in (OIS350)/(OIS351)) should be set up in (CRS881)/(CRS882) with their translations to the corresponding KT codes. This is applicable for customer order invoices (OIS350) and internal invoices (MFS100) if linked to a customer order invoice with such charges. Translations are defined per division.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the KT codes, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

Example

Setup indication of product charges for reszenkent_forg_hoz element

To indicate products subject to specific product charges related to the zaradekok/csomszer_forg_hoz/reszenkent_forg_hoz element in the addendum section, the applicable external item charges (information type 67 in (OIS351)) should be set up in (CRS881)/(CRS882). Those charge IDs will then return the value ‘true’ in the XML file for this element if any of these exist for a customer order invoice (OIS350) or for an internal invoice (MFS100) if linked to a customer order invoice with such a charge ID. The charge IDs are defined per division.

In addition, the amounts are summed for all charge IDs on the customer order invoice found for this record in (CRS882) and entered into the csomszer_forg_hoz/termek_dij element. This is also applicable to an internal invoice that is linked to a CO invoice with those types of charge IDs.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the charge IDs, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

Example

Setup for internal invoices (MFS100) and VAT information

Information is updated in the CMUFTR table (‘Int dely between divisions’) to know if any further configuration is needed. If there are old invoices in the system, the VAT details for the internal invoices may exist in the general ledger voucher (the FGLEDG table) only, not in CMUFTR. If this is the case, the VAT details must be retrieved from FGLEDG in the XML report for those invoices. This also means that those invoices can be created for one VAT situation (one VAT code/VAT rate) per invoice only, since there is no information in FGLEDG of which VAT rate that corresponds to which item line.

To check if the VAT information is updated in CMUFTR, open 'Internal Transfer. Display btw Divisions' (MFS200) and add the columns ‘Calculated VAT amount 1’ (CWCVT1), ‘VAT code’ (CWVTCD), ‘VAT rate 1’ (CWVTP1), and ‘Entry date’ (CWRGDT) to the view, to see whether the information is updated for the applicable invoices. Another option is to run a database query for the CMUFTR table.

If the VAT details exist in CMUFTR, no configuration needs to be done and the steps described below can be disregarded. If they are missing, note down the entry date from when the VAT information exists for the invoices and follow the steps below.

Run (AAS370) once to automatically create the header record needed in (CRS881), if this does not already exist. The setup in (CRS881) is defined per division. After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the entry date, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

The example below reveals that the entry date 20160901 (September 1, 2016) has been entered in the field ‘Message data’. VAT information will then be retrieved from FGLEDG for all internal invoices that were created before this date. For invoices created this date and forward, the VAT information (per item line) in CMUFTR will instead be used.

Example

Setup replacement of characters

A character in a data element containing text under the szamla element that is not allowed by the UTF-8 format can be translated by using (CRS881)/(CRS882). Translations are defined per division. Note that this setup only needs to be done if problems with the characters are discovered.

Run (AAS370) once to automatically create the header record for translation in (CRS881). After the first (AAS370) run, select the record in (CRS881) with the following values:

To define the charge IDs, use the related option ‘Translate’ (CTRL+11) in (CRS881/B) to open (CRS882). In (CRS882), enter the translation by using the following values:

The replacement value is depending on the position in the ‘Message data’ field. If the M3 characters in the table below are to be replaced, the data in (CRS882) are defined as:

M3 data = áéíóöúü

Message data = aeioouu