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SAP country manual UA

Value Added Tax Processing in Ukraine

VAT Accounting in Line with Ukrainian Legislation

Table of Contents
Table of Contents...................................................................................................................... 1
Introduction............................................................................................................................... 2
Tax Transaction Setting............................................................................................................. 2
Tax Account Analytics Advice................................................................................................ 2
Tax Credit Accounting........................................................................................................ 2
Issued Tax Invoice Accounting........................................................................................... 2
Tax Account Management Terms.......................................................................................2
Tax Scheme.......................................................................................................................... 2
TAXUAN Tax Calculation Scheme.....................................................................................2
Condition Type............................................................................................................. 2
Determination of TAXUAN Tax Calculation Scheme.................................................2
Transaction Code......................................................................................................... 2
Tax Codes.......................................................................................................................... 2
Output Tax Code.......................................................................................................... 2
Tax on Inventory Items Purchased.............................................................................2
Group 1......................................................................................................................... 2
Input Tax Codes:......................................................................................................... 2
Output Tax Codes:...................................................................................................... 2
Group 2......................................................................................................................... 2
Example of Tax Codes Used when the Tax Invoice Is Received:................................2
Auxiliary Codes for Tax Invoice Posting:.....................................................................2
Tax codes used when the tax invoice is issued:.........................................................2
Auxiliary codes:.......................................................................................................... 2
Adjustment codes:...................................................................................................... 2
Tax Data in Accounting Documents.......................................................................................2
Commercial Invoices Received.......................................................................................... 2
Commercial Invoices Issued.............................................................................................. 2
Document of Advances Received......................................................................................2
Document of Advances Paid.............................................................................................. 2
Initial Balance Entry............................................................................................................... 2
Essential Details to Be Filled in............................................................................................. 2

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SAP country manual UA
Value Added Tax Processing in Ukraine
Business Partner Data................................................................................................ 2
Company Code Data.................................................................................................. 2
Tax Invoice Processing.......................................................................................................... 2
Tax Invoice Generation...................................................................................................... 2
Tax Invoice Print Tuning..................................................................................................... 2
Tax Invoice Adjustment Processing..................................................................................2
Tax Adjustment Print Tuning.............................................................................................. 2
Automatic Generation Program for Tax Invoices and Adjustments in the Batch Input Mode
(J_1UNCREATE)............................................................................................................... 2
Tax Invoice Generation for Advance in a Special Processing Mode.......................2
Parked Input Tax Invoice Generation.................................................................................2
Received and Issued Tax Invoice Register............................................................................2
Registers for Reconciliation of Accounts, Advances, Recalculations and Issued/Received
Tax Invoices.......................................................................................................................... 2
VAT Return............................................................................................................................ 2
Program RFUMSV00......................................................................................................... 2
Operation Mode............................................................................................................ 2
Program Execution Requirements.............................................................................2
Parameter Activation.................................................................................................. 2
Note Application.......................................................................................................... 2
Carry-Forward Document Generation........................................................................2
VAT Return Printing........................................................................................................... 2
VAT Return Downloading to the XML-File..................................................................2

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SAP country manual UA
Value Added Tax Processing in Ukraine

Introduction
VAT accounting in Ukraine is governed by Law of Ukraine No. 168/97-VR “On Value Added
Tax”, dated April 3, 1997; Instruction No. 141 on Value Added Tax Accounting; Decree No.
857/98 of the President of Ukraine “On Some Changes in Taxation”, dated August 7, 1998;
procedures for tax invoice completion, goods (services) purchase ledger keeping, and goods
(services) sales ledger keeping, which were approved by Order No. 165 of the State Tax
Administration of Ukraine, dated May 30, 1997.

Tax Transaction Setting
Tax Account Analytics Advice
Since tax invoice receipt may generally not coincide with the moment of inventory or advance
receipt, additional subaccount 64401000 “Tax Credit without Tax Invoice” is offered for use
when an invoice or advance is received. Similarly, subaccount 64102021 “Output VAT
without Tax Invoice” is to be applied to control and manage tax invoices issued.

Tax Credit Accounting
Commercial Invoice Received:
Debit “Tax Credit without Tax
Invoice”

Credit
„Creditor“

Advance Paid:
Debit “Tax
Credit
without Tax
Invoice”

Debit “VAT
Paid”

Credit “Tax Credit without Tax
Invoice”
Commercial Invoice
Received:

Tax Invoice Received:

Credit “Tax
Credit
Settlements”

Advance Paid:
Debit “Tax
Credit without
Tax Invoice”

Tax Invoice Received:

Debit
“VAT
Paid”

Credit “Tax Credit
without Tax Invoice”

Debit “Tax
Credit
Settlements”

Commercial Invoice Received:

Credit “Tax
Credit
Settlements”

Debit “Tax
Credit
Settlements”

Credit
„Creditor“

Credit
„Creditor“

Tax Invoice Received:
Debit
“VAT
Paid”

Credit “Tax
Credit without
Tax Invoice”

Issued Tax Invoice Accounting
Commercial Invoice Issued:
Debit „Income“

Credit “Output VAT
without Tax Invoice”

Tax Invoice Issued
Debit “Output VAT
without Tax Invoice”

3

Credit “VAT on Products
Sold Payable to the
Budget”

credit side of the VAT related budget settlement account arises even if the tax invoice is not issued. thus. Tax Scheme TAXUAN Tax Calculation Scheme 4 . Tax Account Management Terms Some required account management terms have been determined for accounts generated: Account Number Applied in CAUA Tax Category Tax credit without tax invoice 64401000 < Tax credit settlements 64400000 < Value added tax paid to the budget 64102010 < Tax liability settlements 64300000 > Output VAT without tax invoice 64102021 > VAT on products sold payable to the budget 64102020 > Account Description Accounts 64401000 and 64102021 may be kept with open items for daily reconciliation of tax invoices with commercial invoices and advances.SAP country manual UA Value Added Tax Processing in Ukraine Advance Received: Debit “ Tax Liability Settlement s" Credit “Output VAT without Tax Invoice” Advance Received: Debit “Tax Liability Settlements"  Credit “Output VAT without Tax Invoice” Commercial Invoice Issued: Tax Invoice Issued: Credit “VAT on Products Sold Payable to the Budget” Debit “Output VAT without Tax Invoice” Commercial Invoice Issued: Debit „Incom e“ Credit “Tax Liability Settlements” Debit “Incom e” Credit “Tax Liability Settlements“ Tax Invoice Issued: Credit “VAT on Products Sold Payable to the Budget” Debit “Output VAT without Tax Invoice” Note: “Output VAT without Tax Invoice” is a subaccount of account 64102 – VAT settlements and. and introduction of an additional subaccount enables to control and maintain records of tax invoices issued and to register the same in the sales ledger.

calculated tax output procedure (without posting.SAP country manual UA Value Added Tax Processing in Ukraine Principal attention in the tax scheme setting process should be paid to determination of transaction codes impacting correct tax calculation and reflection in statements. Condition Types Change Options Control Parameters 1 MWVS Input Tax MWAS Output VAT MWVZ Input Tax MWR2 VAT debiting . The system requires determination of a tax type (output or input VAT. in a separte posting line item or the amount calculated should be split between expenditure/ revenue items).sales revenue account MWR3 VAT crediting – sales revenue account NLNA Non-Deductible Input Tax NLXN Input Tax Allocation Condition class D (taxes) Calculation rules A (as %) Condition type D (tax) Item condition + n/a Condition class D (taxes) Calculation rules A (as %) Condition type D (tax) Item condition + Cost Condition class D (taxes) Calculation rules A (as %) Condition type D (tax) Item condition + Mark Х Cost Determination of TAXUAN Tax Calculation Scheme Transaction Code Tax Type Level From Level Condition Type 100 0 BASB Base amount for tax calculation Input Tax on Inventory Items Purchased Input tax on inventory items purchased. additional tax or an amount assigned is not treated as tax). which is included into the inventory cost and not presented for budget offset NVV 120 100 MWVZ 130 100 MWAS (General) Output Sales Tax Output VAT (tax liability) MWS 5 . Correct tax scheme setting example: Condition Type Various calculation rules. tax nature (deductible or not). Field "Tax not relevant for skonto" is not activated in the Ukrainian tax scheme generation process. which is presented for budget offset (tax credit) VST 110 100 MWVS Tax on inventory items purchased. TX application). condition types as well as various change options can be determined for the access sequence of MWST “Tax Code” (A use.

SAP country manual UA Value Added Tax Processing in Ukraine Calculated tax debited to the sales account ZUD 140 100 MWR2 Calculated tax credited to the sales account ZUK 150 100 MWR3 Gross Income. which is automatically generated by the system.sales revenue account credit 4 – Not charged to tax - 2 – Separate posting line item UA2 Gross income/expense 4 – Not charged to tax - 2 – Separate posting line item UA1 Gross income/expense 4 – Not charged to tax - 2 Separate posting line item Tax Codes The tax code is used to determine a specifically set tax type with special properties and use of certain balance sheet accounts. allocated 2 –Input VAT + 3 – To allocate over expenditure/reven ue Items ZUD VAT. Output Tax Code can be separately determined for:       advances received.sales revenue account debit 4 – Not charged to tax - 2 – Separate posting line item ZUK VAT. semi-finished products. and 6 . Expenditure Gross income/expenditure UA2 200 100 NLNA Gross income/ expenditure UA1 210 100 NLXN Transaction Code The transaction code is used to determine an account and a tax code in the document item.Separate posting line item NVV Non-deductible input tax. Each transaction code is determined in line with taxation requirements. Transa ction Code Description Tax Type NonDeductibl e Tax Mark Posting Indicator VST Input VAT 2 – Input VAT - 2 – Separate posting line item MWS Output tax 1 – Output VAT - 2 . low-value assets (LVA). materials. products sold. fixed assets.

tax invoices should be posted in the system in the form of separate document types. which shall form the basis for VAT return and purchase/sales ledger generation. tax codes can be broken down into two groups: Group 1 Tax code parameter for advance payments and commercial invoices (contain classification on the basis of gross income and expenditure types): Input Tax Codes: P0 Not charged to gross expenditure P1 Net of VAT for non-taxable transactions P2 20%. included into gross expenditure P8 20%. Tax on Inventory Items Purchased can be classified as:      an input tax on tangible assets.SAP country manual UA Value Added Tax Processing in Ukraine  intangible assets. tax on production services. 85% included into gross expenditure P7 Import. fuel and lubricants. not included into gross expenditure PN Input tax of 20%. Special tax codes can be assigned to keep record of excise duties. on materials P6 Import. tax on investments. change in the compensation amount Output Tax Codes: A0 Advance received for goods (services) . for non-taxable transactions. and of materials and services exempt from input tax. is included into gross expenditure PV Gross expenditure adjustment. included into gross expenditure PZ Gross expenditure adjustment net of VAT. long-term agreement input tax PA Advances to profit tax-exempt entities PE Input tax of 20%. Since the commercial invoice and the tax invoice may be received at different times and several tax invoices may generally relate to one issued commercial invoice. tax on LVA.0% A2 Advance received for goods (services) . change in the compensation amount PW Net of VAT for taxable transactions. tax paid to customs authorities in the course of import transactions.20% A3 Avance plus 20% VAT – other income 7 . long-term agreement advances P9 20%. Tax codes relevant to commercial invoices and advances are only significant for the Enterprise Profit Declaration. Based on the technology adopted.

implementation of long-tern agreements IN 0%. acquired with VAT included – column 24 Examples of direct tax codes (entered directly in the ledger and VAT return): T0 not charged to gross expenditure (import). acquired net of VAT .SAP country manual UA Value Added Tax Processing in Ukraine A8 Advance plus 0% VAT – implementation of long-term agreements A9 20% advance . acquired net of VAT R0 Non-resident’s work acquired net of VAT – column 25 R1 Non-resident’s work to perform taxable transactions R2 Work to perform non-taxable transactions – column 21 R5 Import of works to perform non-taxable transactions – Article 5 R8 Import of works R9 Non-residents’ work acquired with VAT included – column 25 T1 with the right to tax credit (merchandise imports) (column 14 of the purchase ledger) T2 VAT paid in the customs clearance process (column 21 of the purchase ledger) T3 Tax-exempt according to Article 5 for taxable transactions (column 23 of the purchase ledger) 8 .implementation of long-term agreements I1 sale of goods (services) net of VAT I2 20%.2 (column 18 of the purchase ledger) S3 net of VAT for taxable transactions (column 19 of the purchase ledger) S4 net of VAT for non-taxable transactions according to clause 3.0% Customers are advised to generate their own gross income and expenditure accounts subject to a specific nature of their business and pecularities of account coding on the basis of accounts existing within the system. transaction 3. change in the compensation amount. VAT .sale of goods (services).2 (column 20 of the purchase ledger) S9 not charged to gross expenditure.column 24 S1 with the right to tax credit in the Ukrainian territory (column 13 of the purchase ledger) S2 VAT included for non-taxable transactions according to clause 3. VAT . sale of goods (services) I3 20% .20% IZ Gross expenditure adjustment. Group 2 Example of Tax Codes Used when the Tax Invoice Is Received: S0 not charged to gross expenditure.2 Article 3 of the Law on VAT IF Disposal of fixed assets by the taxpayer's decision IP Transfer for non-production use IR Output tax – exports of services IT Goods transporation expenses 20% IV Gross expenditure adjustment. barter I8 0% implementation of long-tern agreements I9 20%. change in the compensation amount.

This information may be obtained by analyzing a Customer Master Data field: Section "Tax Related Information" KNA1-STCD1.container.20% goods transportation expenses Auxiliary codes: D3 tax invoice issue 0% D4 tax invoice issue 20% D5 tax invoice issue – tax-exempt transactions. Tax codes used when the tax invoice is issued: Z1 tax invoice – 20% Z2 export transactions Z3 tax invoice – 0% Z4 tax invoice – transactions are tax-exempt according to Article 3.export DV tax invoice issue . Article 5 D6 tax invoice issue . clause 3. and otherwise .2 W5 Cargo customs declaration – VAT paid with the bill for tax-exempt transactions – Article 5 WD Bill prepayment Auxiliary Codes for Tax Invoice Posting: D0 tax invoice received 0% D1 tax invoice received 20% D2 tax invoice received 20% without inclusion in the tax credit All the sales transactions in the Ukrainian territory are considered from the standpoint of sale to VAT payers and VAT-exempt entities.not. clause 3.2 Z5 tax invoice – transactions are tax-exempt according to Article 5 ZV returnable container TN invoice issue – goods transportation expenses TR invoice issue . corresp. acquired with VAT included TR Goods transporation expenses – 20% W1 Cargo customs declaration – 20% tax bill issued W2 Tax bill paid W3 Paid bill included in the tax credit W4 Cargo customs declaration – VAT paid with the bill for transactions according to Article 3. 9 . the customer is VAT payer.SAP country manual UA Value Added Tax Processing in Ukraine T4 Tax-exempt according to Article 5 for non-taxable transactions (column 23 of the purchase ledger) T5 Cargo customs declaration – 20% paid at the custom-house for tax-exempt transactions – Article 5 T6 Cargo customs declaration – tax-exempt according to Article 5 for tax-exempt transactions – Article 5 T9 not charged to gross expenditure (import). If the field is filled in.

clause 4. an automatic posting account for every used transaction code should be specified in the course of tax code setting. These data can be viewed by pressing a “Tax” key on the screen after document modelling. non-target use of products KS Previous-period liability adjustment – correction of errors KI Previous-period liability adjustment – other KЛ Previous-period tax credit adjustment – other Automatic Postings In determining tax accounts (transaction /OB40). and tax codes. Sales Ledger. Article 4 of the Law K8 Previous-period tax credit adjustment K9 Previous-period tax credit adjustment – correction of errors KN Adjustment. Tax items in an accounting document are mainly determined by setting the tax scheme. VAT payments to customs Adjustment codes: K0 statement of adjustment for VAT 0% К1 statement of adjustment for VAT 0% К2 statement of adjustment for VAT 20% K3 Receipt of adjustment for VAT 0% K4 Receipt of adjustment for VAT 20% K5 Receipt of adjustment. Chapter "VAT Related Business Transactions" will describe automatic posting accounts for every used transaction code. VAT not subject to refund K6 Previous-period liability adjustment . and Tax Return. rate and amount of tax as well as a tax posting account. Data of input and output value added tax lines (determined by a “Tax Type” parameter in the Transaction Code) are further used to create a Purchase Ledger. transaction codes. Below are the examples of tax code determination and an accounting document resulting therefrom with tax items specified. The tax data contain a tax base.5. special attention should be paid to the tax data contained therein.SAP country manual UA Value Added Tax Processing in Ukraine DT Import. Tax Data in Accounting Documents When an accounting document is generated. Commercial Invoices Received Document with input VAT P2 20% Input VAT on tangible assets Tax type V Input VAT 10 .

000. and quantity and material fields should be opened therefor.000.000. Separate tax codes relevant to respective VAT return items and purchase/sales ledger columns are used for tax invoice posting purposes. Tax invoice receipt and issuance constitute a separate financial document for implementation of a specific nature of the purchase/sales ledger and VAT return generation for Ukraine.000.00 40 0064401000 TaxCreditwithoutInvoice P2 20.00- P2 100.00 100.00- 40 R1810100 Materials purchased P2 100.00 P2 Document’s tax items: Genera Ledger Account Tax Amount Tax Base Tax Code Tax Rate (%) 64401000 20.000.000. with the right to a tax credit Tax type V Input VAT Tax Type Input tax Transaction Code Tax Rate (%) Level From Level Conditio n Type VST 20. All VAT types should be determined.000- 200 100 NLNA Input tax allocation UA1 100.00 100. tax invoice issuance and receipt constitute a VAT base posting to the off-balance-sheet account TAXBASE0 and a VAT amount posting to tax accounts in the form of a separte document type.Description ------.00- P2 100.000.000- Tax Invoices Received: Pursuant to the Ukrainian laws.00 50 R1819999 GrossProcessingExpen P2 100. A special document type ensures continuous tax invoice numbering.00 100.00- 40 0020000000 Inventoritems(WithoutММ)P2 100.SAP country manual UA Value Added Tax Processing in Ukraine Tax Type Transaction Code Tax Rate (%) Level From Level Conditio n Type Input tax VST 20.000 110 100 MWVS Non-deductible input tax UA2 100.00 P2 20.000.20%.000.000 210 100 NLXN Accounting document Code Account No.000 110 100 MWVS D1 20% Tax invoice receipt 20% .-.offsetting Tax type V Input VAT 11 .Tax Amount in UAH 31 0000100000 Kred 120.000 R1819999 100. VAT accounting is based on receipt (issuance) of tax invoices.000.000. Based on the technology adopted.000- R1810100 100. A separate document type with a separate numbering is advised for tax invoices. S1 20% Tax invoice .

Tax Amount in UAH 01 0000000013 Deb-sd I2 1.000.00 S1 20.00 D1 20.Description -----.000.000- 200 100 NLNA Input tax allocation UA1 100.000.00 100. Commercial Invoices Issued Document with output VAT I2 20% Output 20% .000 64401000 20. In this connection. The Tax Group Version field determines whether the tax invoice is output (SAL – sale) or input (PUR .-.000 110 100 MWVS Input Tax Accounting document Code Account No.purchase).00- 12 .000.000 130 100 MWAS VAT/debit clearing ZUD 20.SAP country manual UA Value Added Tax Processing in Ukraine Tax Type Transaction Code Tax Rate (%) Level From Level Conditio n Type VST 20.-.000.000.00 50 0064401000 TaxCreditwithoutInv D1 20.sale of goods (services) Tax Type A Output VAT Tax Type Transaction Code Tax Rate (%) Level From Level Conditio n Type Output VAT MWS 20.000. Document types determine the type of any document for tax invoice and for calculation of the adjustment for tax invoice.000- 140 100 MWR2 VAT/credit clearing ZUK 20. the tax base can generally be debited (Н) and credited (S) to various off-balance-sheet accounts.000 Off-balance-sheet accounts for tax base posting purposes are set up in the table J_1UF_NAKL_MAIN (/sm30).000 150 100 MWR3 Non-deductible input tax UA2 100.000.000 210 100 NLXN Accounting document КП Account No.00 50 TAXBASE0 VAT base posting D1 100.200.00 50 0070100000 RevenuFromSale I2 1.Description --- Tax Amount in UAH 40 TAXBASE0 VAT base posting S1 100.000.00- 40 0064102010 VATpaidtobudget S1 20.00 100.00- The document’s tax items General Ledger Account Tax Amount Tax Base Tax Code Tax Rate (%) 64102010 20.

SAP country manual UA Value Added Tax Processing in Ukraine 50 0064102021 OutputVatWithoutTaxInv I2 200.000.000.00 50 0070100000 RevenueFromSale I2 200.000 130 100 MWAS Document of Advances Received P2 20% Input VAT on tangible assets Accounting document КП Account No.00- 40 0070000001 VATSale/Work/Services I2 200.000..Description-------.Tax Amount in UAH 50 0031100000 Settlement account 12..00- Document of Advances Paid I2 20% Output tax of 20% .000.000.000.000 130 100 MWAS D4 20% tax invoice issuance 20% .000.offsetting Tax type A Output VAT Tax Type Output VAT Transaction Code Tax Rate (%) Level From Level Conditio n Type MWS 20.00 50 D4811100 SaleofGoodsandServices I2 1.sale of goods (services) Accounting document КП Account No.Description --------Tax 13 Amount in UAH .002.00- 40 D4819999 GrossIncomeClearingAcc I2 1.00- Tax Invoices Issued: Z1 20% Tax invoice issuance – 20% Tax type A Output VAT Tax Type Output VAT Transaction Code Tax Rate (%) Level From Level Conditio n Type MWS 20.00 2.00 50 0064400000 TaxCreditSettlement P2 P2 12.00 29A 0000100000 Kred 40 0064401000 TaxCreditWithoutInvoic P2 50 R1819999 GrossProcessingExpend P2 10.000.00- 40 R1810100 Materials Purchased P2 10.

00 50 0070100000 RevenuFromSale 200. but preferably separate codes for every tax account) should advisably be used in the open item carry-forward process for correct tax data transfer and correct VAT statement running.00- 40 0064300000 TaxLiabilitySettlement I2 I2 I2 200.00 Initial Balance Entry Standard procedures of the R/3 system for initial tax account balance entry to ensure the system’s productive start provide for correspondence entries with initial entry account(s).SAP country manual UA Value Added Tax Processing in Ukraine 40 0031100000 Clearing account 1. commercial invoice opening should be transferred either manually or through batch entry.00- 40 0070000001 VATRealSales/Work/Serv I2 200. It is advisable to carry forward account balances by entering open items of each creditor. Various VAT codes (at least one for every tax rate.000.00 50 D4811100 SaleofGoodsServices 1. which should model manual document entry. Standard carry-forward procedures for open accounts receivable and payable do not provide for tax posting. This reduction is simultaneously made at the level of creditor and tax rate: all open items for one document with the same tax rate are combined and entered in one posting. If tax data should be present in the commercial invoice document carried forward.00- 50 0064102021 OutputVATwithoutTaxInv I2 200. Essential Details to Be Filled in Business Partner Data Code Description Table Use Individual Taxpayer Identification Number of the vendor LFA1-STCD1 Tax invoice Individual Taxpayer Identification Number of the customer KNA1-STCD1 Tax invoice USREOU1 Identification Code of the vendor LFA1-STCD2 Payment order USREOU Identification Code of the customer KNA1-STCD2 Payment order VAT Payer Certificate LFA1-STCD3 Tax invoice 1 The Unified State Register of Enterprises and Organizations of Ukraine 14 . If the user wants to reduce the number of open items to be entered for successful start of the productive system.00 19A 0000000013 Receivables I2 1. the number of entries may be reduced.00- 40 D4819999 GrossIncomeClearingAcc I2 1.000. The same technology is used to enter open items of advances received.200.200.

SAP country manual UA Value Added Tax Processing in Ukraine Number VAT Payer Certificate Number KNA1-STCD3 Tax invoice Customer Items Individual taxpayer identification number is derived from the Customer Master Data: Section "Tax Related Information". ledgers USREOU Identification Code T001Z-SAPU03 All statements. departments and other separate units of organizations with a separate registartion number. return. commercial invoice. I+E Profit declaration SPODU code Global T001Z-SAPU05 Balance sheet. I+E KOPFG code T001Z-SAPU09 State statistical reporting 15 . I+E KVED code T001Z-SAPU08 Balance sheet. KFV code T001Z-SAPU04 Payment oder. The determination is performed in R/3 Setting: IMG: Finance-> Principal financial accounting parameters-> Company code -> parameter checking and adding -> Additional data Code Description Table Use Individual taxpayer identification number T001Z-SAPU01 Tax invoice. If any transaction is effected with a one-time vendor involved. this information is provided from respective fields when the document is generated: screen field BSEC-STCD1 "Tax Registration Number 1". ledgers VAT Payer Certificate Number T001Z-SAPU02 Tax invoice. Screen field LFA1-STCD1 " Tax Registration Number 1". return. etc. If any transaction is effected with a one-time customer involved. The system determines separate taxpaying organizations as various company codes. Balance sheet. I+E Profit declaration КОАТUU (SPATO) code T001Z-SAPU06 Balance sheet. Company Code Data Statements are prepared by incorporated organizations or by affiliates. Vendor Items Individual taxpayer identification number is derived from the Vendor Master Data: Section “Tax Related Information". I+E ZKGNG code T001Z-SAPU07 Balance sheet. this information is provided from respective fields when the document is generated: screen field BSEC-STCD1 "Tax Registration Number 1". Screen field KNA1-STCD1 "Tax Registration Number 1".

an automatic generation option may be activated for parked incoming tax invoices and adjustments when recording commercial invoices. advances. and advance recalculations. To enable entry of materials and quantity of materials in the account items.00 002 50 TAXBASE0 Base posting D4 4. tax invoices should be issued for every advance or commercial invoice.0 SAPU09 KOPFG code 123 Tax Invoice Processing Tax Invoice Generation Based on the concept adopted.00 004 50 64102020 Output VAT D4 800.1. be only generated for commercial invoices.000. which are required for printing the tax invoice: “Tax Invoice” document posting example: 001 40 TAXBASE0 Base posting Z1 4. if necessary. Tax invoices may either be entered manually or by means of an automatic tax invoice generation program.00- 003 40 64102021 OutputWithoutTaxInvoice Z1 800. all the essential details should be specified. If the tax invoice is entered into the system manually. To facilitate the incoming invoice entry.SAP country manual UA Value Added Tax Processing in Ukraine See below the completion example for additional company code parameters Parameter Type Description Parameter Value Completion Example SAPU01 Individual taxpayer identification number 123456789876 SAPU02 VAT Payer Certificate No. without regard to advances and advance clearing.11. etc.00- TAXBASE0 is an off-balance-sheet account for tax base posting (including at the VAT zero rate). it is recommended to set Field Group G006 (materials accounts) in the account’s master data. tax codes.000. 234567 SAPU03 USREOU Identification Code 24024024 SAPU04 KFV code 01 SAPU05 SPODU code 12345 SAPU06 КОАТUU code 1234500000 SAPU07 ZKGNG code 54321 SAPU08 KVED code D DE 15. Incoming tax invoices are entered into the system manually. by the customer’s decision. Tax invoices may. 16 . It will then only remain to post the parked document and to put down the incoming tax invoice number in the reference field and. to correct amounts.

to which the tax invoice is issued. An additional tax code should be generated to form section II of the tax invoice in order to record goods transporation expenses relevant to the tax invoice TR = 20% (Z1 copy): 001 40 TAXBASE0 VAT base posting Z1 1. “Tax invoice” correspondence should be selected via Environment -> Correspondence menu in the “Tax Invoice” document display. the reference document should be searched with a fiscal year of the tax invoice.00 006 50 64102020 Output VAT 220.00- 007 40 64102021 OutputVATWithoutTaxInvoice TR D4 20. One item of the Tax Invoice document corresponds to one line of the output tax invoice. Document number may be entered with or without a fiscal year (4 letters for the fiscal year without any gaps after the document numer).00- 70900000 GoodsTransportExpenses IT 100.00 002 50 TAXBASE0 VAT base posting D4 1.00 70100000 IncomefromSales I2 1. quantity – in the Quantity field (BSEG-MENGE). To receive tax invoices.320. This value in the purchase/sales ledger will be output in an appropriate column. If the matter concerns an advance payment or if the material description should be entered manually. The Text field of the auxiliary TAXBASE0 account item (D3.000. is entered in the TextHeaderDoc field.00- 17 . while D0-Dn codes are auxiliary. and unit of measurement – in the BSEG-MEINS field. Posted invoices are printed via Periodic Processing -> Correspondence Printing -> As per Requirement menu. the document will be included in the correspondence print request. which condition will be displayed in the Settlement Condition field of the tax invoice.00 IT tax code for entry of goods transportation expenses should be used to automatically generate tax invoices for completion of Section II. Aftewards.SAP country manual UA Value Added Tax Processing in Ukraine Z1-Zn tax codes are significant for the sales ledger and VAT Return. Besides. A settlement condition should only be entered in the line marked *. The invoice posting will then look as follows: 001 01 13 002 50 003 50 Debitor I2 1. an original number of the received tax invoice should be specified in the Reference field of the document header.00 004 50 TAXBASE0 D4 100. If the document numer was entered without the fiscal year. TAXBASE0 tax account items with a tax code other than Dn (since those items are auxiliary) can reflect the number of the material available within the system in the Material field (BSEG-MATNR). the Text field (BSEG-SGTXT) should be used in this very document item. D4 codes) should contain the text to be displayed in the Sales Condition field of the tax invoice.000. Deferred TR tax code should be determined for IT. Reference to the original commercial invoice or advance. Only some specific “formats” of the number and fiscal year entry of the financial reference document are maintained herein.000.00- 003 40 TAXBASE0 VAT base posting TR 100. A correspondence parameter value is determined by sapu1. this settlement condition may be set in the field of reference code 2 (BSEG-XREF2).00- VAT base posting 005 40 64102021 OutputVATWithoutTaxInvoice Z1 200. generation and change mode to include the tax invoice in the correspondence print request.

The print program additionally outputs the message “excess of the regular price over an actual price for the goods and services specified in tax invoice 18 . and the text to be displayed in the “Buying (Taxpaying) Person” field is specified under “Additional Information –> texts”.00- 012 40 D4819999 GrossIncomeClearingAccount 013 50 D4811100 SaleGoodsServices IT IT 100. “Export supplies. Tax invoices for transfer within the balance sheet and disposal of assets by the taxpayer’s personal decision.SAP country manual UA Value Added Tax Processing in Ukraine 004 50 64102021 OutputVATWithoutTaxInvoice I2 200. 3 correspond to Sections I. transfer of fixed assets to non-productive assets et cetera should be posted with separate tax codes.00- 005 40 70000001 VATSales/Work/Services I2 200. 2. customer’s name” is entered for a VAT-exempt entity in the field “Buying (Taxpaying) Person” and.00- 010 40 70000001 VATSaleGoods/Services IT 20. The print program designed to print tax invoices on the selection screen in the field "VAT Codes for Internal Fixed Asset Transfer or Disposal" shall contain such codes and. goods transportation expenses). This code should be specified in the tax invoice print program in the field "VAT Codes for Excess of the Regular Price over Actual Price".00- Tax Invoice Print Tuning Tax invoices are printed by printing program J_1UF_PODATKOVA_NACLADNA. When delivery is effected to an end user for cash. customer’s name” is entered in the field “Buying (Taxpaying) Person”. an additional tax invoice is posted in FI to the amount of excess with a separate tax code and with reference to the original tax invoice. for them. Tax codes used within your enterprise should be specified by you. and the text to be output in the field “Buying (Taxpaying) Person” shall be specified in the field “Additional Information –> Texts”. Such document is posted manually at the end of the month. Even if you don’t use some sections (e. II.00 011 50 70900000 GoodsTransportationExpenses IT 20.00 006 50 70100000 IncomeFromSales I2 200. nor VAT indicator (KNA1-STKZU)).21 of the Law of Ukraine “On Enterprise Profit Taxation”) is in excess of the negotiated (contract) selling price for the goods (services). Sections 1. a summary tax invoice shall contain no reference to the basic document (invoice).. III of the invoice. “Individual Taxpayer Identification Number for the Buyer” = “Individual Taxpayer Identification Number for the Seller” and lines “Number of the Value Added Tax Payer Certificate for the Buyer” = “Number of the Value Added Tax Payer Certificate for the Seller”. ХХХХХХХХХХХ is entered in the В field. the program option requires that all the tax codes are provided and inserted. which is not registered as a VAT payer (neither field of the master record is completed (neither Tax Registration Number 1 (KNA1-STCD1). and when they are supplied to a nonresident (country other than UA). The program’s mode of operation is described in detail in the documents attached thereto. A pretuned print variant – SAPU1 – is consistent with the SAPU1 correspondence type. If an additional text is specified in the tax invoice document (“Additional Information–> texts”. ID=0001 “Correspondence”). in the print variant to record the codes in respective tax invoice columns and lines.g. on your own. when export products are supplied.00- 009 50 64102021 OutputVATWithoutTaxInvoice IT 20. the field “Individual Taxpayer Identification Number of the Buyer” and the field “Value Added Tax Payer Certificate for the Buyer”.00 008 50 D4811100 SaleGoods/Services I2 1.00 100.00- 007 40 D4819999 GrossIncomClearingAccount I2 1. When the goods and services are supplied to the buyer. “Delivery to a tax-exempt entity.000.000. the text is displayed before the buyer’s name in all cases. If regular selling price for goods (services) determined in line with clause 1.

00- For instance. Since the adjustment data should be recorded in separate VAT return lines and columns of the purchase/sales ledger.0% (copy Z3) К2 . quantity decrease: 001 40 TAXBASE0 VAT base posting К2 10.000.00- 19 . quantity increase: 001 40 TAXBASE0 Base posting Z1 4. should be indicated on the selection screen of the tax invoice print program in the “Exempt on the Basis of” field.statement of adjustment . whereby the transactions are exempt from VAT. Essential details required for adjustment printing should be specified similarly to the essential details of the tax invoice.SAP country manual UA Value Added Tax Processing in Ukraine No.00- 003 40 64102021 OutputWithoutTaxInvoice Z1 800.00 004 50 64102021 OutputWithoutTaxInvoice Z1 2. separate tax adjustment codes K1 – Kn should be entered.___” in the range field for such codes.000. The tax invoice number in the system to which an adjustment is issued should be specified in the “TextHeaderDocum” field (BKPF-BKTXT). and “OP” will be marked after the number and slash.00 004 50 64102020 Output VAT К2 800. If tax invoices are issued for VAT-exempt transations.20% (copy Z1) K3 – adjustment receipt 0% (copy S0) K4 – adjustment receipt 20% (copy S1) For instance. К0 – statement of adjustment – tax-exempt – Article 5 (copy Z3) K1 – statement of adjustment . Tax Invoice Adjustment Processing A separate document type is suggested for adjustment numbering.00- 003 40 64102020 Output VAT К2 2.00 002 50 TAXBASE0 VAT base posting Z1 10.00 002 50 TAXBASE0 Base posting К2 4. number of any clause or article of the Law on VAT.

00 002 50 TAXBASE0 Tax invoice posting S1 100. an item should reflect an adjustment quantity and total amount and.2 of the VAT return. 21 of the sales ledger.00 D1 50 TAXBASE0 VAT base posting 200. in case of quantity change.the quantity of change and total adjustment amount.00- 003 40 64401000 TaxCreditWithoutInvoice K4 20.00 004 50 64102010 S1 20. Adjustment receipt: 001 40 TAXBASE0 Tax invoice posting K4 100.00 D4 50 0064102021 OutputVATWithoutTaxInvoice 20. In case of price change. a long text field of the document should be used: “Additional Information –> Texts”. К8 – line 16. 12.SAP country manual UA Value Added Tax Processing in Ukraine Materials description and quantity shall be specified in a Zn tax code item (like for tax invoices). К6 – line 8.00- K8 Columns 11. Price change or delivery price shall be automatically calculated on the basis of comparison with an appropriate tax invoice item.17 of the purchase ledger.00 D1 50 0064102010 Input VAT 40.16.00- VATPaidToBudget Aditional tax codes are suggested for entry to adjust tax liabilities or tax credit of the previous reporting periods since the codes fall under separate return lines: K6 – previous-period tax liability adjustment (20%) – copy Z1. Sales terms and essential details of the customer/vendor shall be derived from the tax invoice to which the adjustment relates. 20 .00- K6 40 0064102020 Output VAT 20. .00- K8 40 0064401000 TaxCreditWithoutInvoice 40. Previous-period tax liability will then decrease as follows: 40 TAXBASE0 VAT base posting 100. The decreased tax credit posting will then look as follows (tax credit decrease): 40 TAXBASE0 VAT base posting 200.00 D4 50 TAXBASE0 VAT base posting 100. К8 – previous-period tax credit adjustment (20%) – copy S1.3 of the VAT Return. If you would like to enter an adjustment cause manually.00- K6 Columns 20.

advances received. advance recalculations. on your own. The program is designed to automatically generate tax documents (tax invoices and adjustments) in the system on the basis of relevant documents posted in the system – customer invoices. The program may be activated at any time intervals whatsoever. The program operation mode is described in detail in the documents attached thereto.SAP country manual UA Value Added Tax Processing in Ukraine When previous-period VAT amounts are adjusted. the program’s capacity and speed sharply decreases when the program is started without parameter limitation on the selection screen. while the tax invoice print program calculates a unit price of the material by dividing an item amount by quantity. in the print variant to record the codes in respective tax invoice adjustment columns. Tax Adjustment Print Tuning Tax adjustments are printed by means of the print program J_1UF_CORRECTION_PODATK_NAKL. Automatic Generation Program for Tax Invoices and Adjustments in the Batch Input Mode (J_1UNCREATE). its numbering will differ from that of tax invoices and if as a tax invoice document – its number will correspond to the tax invoice numbering. Therefore. A semaphore system enables to control possible unit price variations should you wrongly describe the price generation terms. which will enable entry of those amounts into lines 8. The generation program transfers an item amount from financial statements and materials range and quantity from the sales invoice to every tax invoice item when invoices (and reversing entry) derived from sales are processed. returns. posting should be performed with respective tax codes. whose mode of operation is similar to the tax invoice print program. SAPU3 correspondence type should be used for adjustment printing. Attention! Only partial account clearing with advances should be used. after every product issue and invoice issue to the consumer or at the end of a business day. in line with the company’s internal practice: for instance. regard should be given to the fact that the unit price of the materials is not transferred from a sales invoice to the financial one. Clearing with the residual item will result in the disruption of document chains and relation of tax adjustments to tax invoices in the subsequent reversal process. Message “goods transportation expenses” will be printed by default in the range column for tax code items given in Section 2 . etc. If you would like to put down a service description from SD or any other text whatsoever in this column. 16 of the VAT Return and allow to output only such document number and adjustment amounts in respective columns of the registers. If these fields are completed concurrently. if you need to transfer the unit price of the material directly from the order condition. However. a ZXVVFU04 software module should be applied. When an SD functionality is used. Tax codes used within your enterprise should be specified by you. if you post the document as a separate instrument. The price generation algorithm is given in the document entitled Unit Price Transfer from SD to the Tax Invoice. a material description will be printed. A pretuned print variant – SAPU3 – is consistent with the SAPU3 correspondence type. you should fill in the materials field or the item text field with a transport tax code. Thus. 21 .

the program will display such documents with a red semaphore signal to draw user attention to probable difference of the unit price in the tax invoice from that in the commercial invoice. the sempaphore will be green. if several entries with similar material/quantity/measurement unit combination are available in the order item. To include this functionality. the semaphore will be yellow. ZUS. and otherwise – red. and IU2 transactions should be 4type transactions. NAV. for K2 tax code for the program to automatically generate adjustments for previous-period tax invoices with a different tax code (for the purpose of automatic reflection in a different line of the VAT Return). VS1. Attention! A necessary prerequisite for correct unit price determination is absence of FI summarization. which is offered for generation. Attention! A nonunique index for a BKPF table with the MANDT BUKRS BKTXT fields should be generated on a large data bulk to ensure acceptable program operation. Besides. which is used in output tax invoices and advances received. should summarization exist in the customer’s system. original document and document offered for generation must be analyzed to avoid probable errors. and should it be non-zero and fall within the tolerance limit (the tolerance is displayed on the selection screen of the generation program). If you deem it necessary to only transfer quantity. which makes a material impact on the program operation speed.A deferred tax field (transaction/ftxp) should be set up for every tax code. A deferred tax code to be used instead of K2 when previous-period adjustments are generated should be given. by means of the ZXVVFU04 software module.products – partner – activate:  Create a new entry J1UF J1UF (if not available yet)  Settings – P/S modules 22 . if necessary. and a K2 tax adjustment code should be given for D4. If summarization is included (several SD items are reflected in one FI item). to each item of the financial statements. but the price will be determined as a cost of item/quantity. If the semaphore is yellow. the semaphore will always be yellow in this case. Red color points to an error in the unit price of the material contained in the tax document. . computational errors might arise and. Requirements for Additional Settings: . quantity and price will not be transferred correctly if there exist several items with similar material. Z1 tax code should be given for a commercial invoice with a I2 tax code. For instance. The field should contain the tax code given by default in the invoice issued to the document. you have to:  perform transaction FIBF:  settings . The program generated tax invoice will then contain this tax code. but different price. Offsetting code D4 should be specified for a Z1 tax code. thus. Should the difference be equal to zero. the generation program will be forced to independently determine the consistency between the items of sales invoice and financial invoice.SAP country manual UA Value Added Tax Processing in Ukraine The program computes the difference between the price transferred by you and that calculated by diving the item value by the quantity of materials. Print request for tax invoices and adjustments to run a batch input session may only be generated by using an additional functionality included in the transport.for correct program operation. Thus. The tax invoice may be generated. for instance.

If the advance is cleared prior to tax invoice generation and the tax invoice has not been created therefor.. An amount of advance exceeds an amount of commercial invoice(s). a correspondence print dialogue should be invoked from the general ledger. This field is completed out of the recalculated advance for the adjustment generated in the advance recalculation and clearing process... to which this adjustment is issued. e. If the BSEG-XREF2 field value and the correspondence text are entered simultaneously. In this case. Tax invoice adjustment for the advance is issued for the clearing amount. the tax invoice will only be formed for the commercial invoice. since the advances and advance recalculations are analyzed optionally. Such documents include. Once the batch input session is over.. Based on the concept adopted.. Tax invoice document types are determined in table J_1UF_NAKL_MAIN for a SAL version. you have to perform transaction/FIBF: Settings – P/S modules . if necessary. A correspondence type is determined on the basis of purchase/sales ledger settings: if the document contains a tax code falling under the adjustment column – a correspondence type is created for printing tax invoice adjustments. which has been issued for the advance concerned. tax invoices are formed for every document containing certain tax codes.partner  Activate functional module J_1UF_CORR_NALOG_NAKLAD for 00001030 events. a print request will be formed for the tax invoices and adjustments generated. It should be highlighted that this field should be open for a field status variant and a posting code. Adjustment is also created for the entire amount of advance. a payment manner for each output invoice or received advance should be specified in the field BSEG-ZLSCH.. 23 . should be printed. An amount of advance coincides with an amount of commercial invoice. Three cases can herein be distinguished: 1. adjustment is created for the entire amount of advance. An advance document may be formed to the amount of overpayment for such documents.partner and disactivate functional module J_1UF_CORR_NALOG_NAKLAD for 00001030 event. 3. 2. nor BSEG-XREF2 is completed. To disconnect this functionality.g. Tax invoices are only formed for those documents. To automatically complete a calculation form. at the end of the period. the priority shall be given to the BSEG-XREF2 field value. If neither the correspondence text. If advance is recalculated – an adjustment calculation is formed for the invoice. In this connection. for which tax invoices have not been generated yet. When the sales ledger is formed. adjustments will only be printed in an apporproate adjustment form if adjustment registration in the sales ledger (column 20-23 of the sales ledger) is fully set up. Tax invoices for advances may be issued at the end of a specific period (on a decade or monthly basis). BSEG-XREF2 value of the tax invoice. To spool the request. Advances/Advance Recalculations”). for adjustments. advances. commercial invoices (including SD). Besides. the correspondence print request for tax invoices is generated when a sales ledger is started with an option “Generate a Correspondence Request”. and used as a basis for tax invoice generation (if tax invoices are issued for the advance not drawn as of the month end).SAP country manual UA Value Added Tax Processing in Ukraine  . An amount of advance is less than the amount of commercial invoice. value of the BSEG-XREF2 field is displayed in the column “Payment Form”. If the value of BSEG-XREF2 field is entered simultaneously with the correspondence text. the field of reference code 2 (BSEG-XREF2) will then be printed with a text value of the payment manner. When tax invoices are automatically generated. Payment instruments without any tax code are disregarded. advance recalculations (when selecting an option “Incl. then. the priority shall be given to the value of the BSEG-XREF2 field.

BSEG. For this reason. this will not be recorded in the tax invoice document for the clearing document. Total coincidence of the range and quantity specified in tax invoices and the commercial invoice is only possible if there is only one advance and there are no changes in the purchase order after the advace is received. An adjustment for range changing purposes should be given manually. which should be performed as the reverse document is formed. If an account to which debt reduction was posted should be reversed. In exceptional cases. To that end. advance recalculation must contain a reference to the commercial invoice. Such tax invoice will herein contain the range of goods starting from the last order item. This option is designed to automatically generate tax invoices containing the range of materials. nor adjustment for the reversed and reverse documents are formed. neither tax invoice. and a tax invoice is generated in regard to the clearing document or advance recalculation document for the difference between the invoice amount and received advance amount. tax invoices may be generated manually by reference to a specific advance or commercial invoice. Tax Invoice Generation for Advance in a Special Processing Mode To streamline the quantity of tax documents for the sales chain. An advance must be related to the customer’s order for this functionality to work. If several advances should be simultaneously cleared with the commercial invoice. It should be noted that a reference field value can be corrected manually after automatic generation of the document. then debt reduction should also be reversed. a customer’s order number should be specified in the field TradeDoc (BSEG-VBEL2) when posting the advace. The tax invoice generation program will then no longer process these items. If the reversal procedure is applied prior to the tax invoice generation for the commercial invoice (advance). If the order range is changed after invoice generation. an algorithm will work as follows: if a tax invoice was issued for the reversed invoice. Similarly.REBZZ). one adjustment will be formed to the entire clearing amount with reference to the first advance. an advance recalculation transaction should be used with mandatory reference to the account. When this option is activated.SAP country manual UA Value Added Tax Processing in Ukraine Proper number generation for the tax invoice adjustment document in the process of debt reduction with FI funds is only possible if the invoice number and item are specified in the first item of the debt reduction document in the field "DebtReductionto" (BSEG-REBZG. Otherwise. starting from the first item. Parked Input Tax Invoice Generation 24 . BSEGREBZJ. This logics works even if we cancel clearing. no tax invoice is generated for the commercial invoice to avoide unnecessary adjustments. account and advance should only be cleared according to a "partial payment" method or by means of an advance recalculation transaction (/F-39). if necessary. In this connection. which will enable to generate the document of tax invoice adjustment for the account on the basis of the reverse document. If the reversed document and an appropriate reverse document fall under the date range given on the selection screen. The order item number is not important since the program selects the range data automatically. For this purpose. an adjustment for the tax invoice will be formed for the reverse document. the generation program contains an option “Special Advance Processing”. for an advance payment document (under 100%). the total amount of tax invoices will correspond to the amount invoiced. a tax invoice for advance containing the customer’s order range is formed in the generation program.

and advance recalculations. Table J_1UF_NAKL_RELEV serves as a User-Exit when documents for input tax invoice generation are chosen by means of an Оpen FI functionality. an adjustment shall be calculated for the invoice.. J_1UF_NAKLAD_CHECK_POOL program verifies documents for relevance. It should primarily contain an entry: VERSION BUKRS MODUL POOL PUR J_1UF_NAKLAD_CHECK_POOL. advances. automatic generation of parked documents is possible on the basis of commercial invoices. The field of reference code 2 (BSEG-XREF2) will then be completed with a text value of a payment manner in the automatic tax invoice generation process.. If advance is recalculated. It should be highlighted that this field should be open for the field status variant and posting code. Here you can determine your own program. The generation is ensured by using an additional functionality. 0001 RELEVANT_PUR_DOCUMENT This is wrong.partner – activate:  Create a new entry J1UF J1UF  Settings – P/S modules  . and advance recalculations. value of the BSEG-XREF2 field is output in the column “Payment Form”. 25 . Tax invoice document types are given in table J_1UF_NAKL_MAIN for a PUR version. To automatically complete a payment form. commercial invoices (including MM). tax invoices should be generated for every document containing certain tax codes. Such documents include. To facilitate input tax invoice entry. advances. 00001050. Personal logical rules for financial document verification purposes prior to generation of parked tax documents may be established by means of the J_1UNFIRULE rules setup program.SAP country manual UA Value Added Tax Processing in Ukraine Based on the concept adopted. 00001060.. To exclude the clearing documents from the parked tax document (adjustment) generation procedure. Payment documents are disregarded if they contain no tax code. a payment form for every input invoice or issued advance should be specified in the field BSEG-ZLSCH. which is issued for the advance concerned. you should:  Perform transaction FIBF:  Settings . which will select documents for processing based on your own algorythm.partner  Activate functional module J_1UF_GENER_OTRIM_NAKL for events 00001030. for instance. To include this functionality. When the sales ledger is formed. This field is completed out of the recalculated advance for the adjustment generated in the advance recalculation and clearing process. it would be enough to activate an option “do not generate invoices for clearing documents” in the table J_1UF_NAKL_RELEV of the PUR version. it should be entered independently.products .

The report processes only those document items whose VAT code is recorded in these tables. Option “Analyze Tax-Exempt Entities” should be activated on the selection screen for the program to automatically determine and mark whether the partner is registered as a VAT payer. VAT-exempt entities are the partners who have no master record field completed. registers and VAT Return are completed on the basis of tax invoices. In this case. and for purchase from a person not registered as a VAT payer. are relevant for the register and VAT return. 10. A register completion example is given in note 878900. Register column number should be entered for the tax base and the tax itself in appropriate tables. These settings can be changed when viewing the list. The tax group represents an organizational unit of taxation and can incorporate several Ccs. Codes used for tax invoice posting purposes should be assigned to respective columns for correct register generation and by means of transactions /OBCH and /OBCG. 12.g. Excel). which are used for tax invoice posting purposes. versions REI and REII. document type. 12 or 14 (according to REI version settings).Tax registration number 1 (STCD1). 10. The register column number corresponds to the tax group field value.to specify tax codes.. but the tax code specified therein falls under the range of "Tax Codes Net of VAT" or the vendor is a resident and VAT-exempt entity. does not enable to sum up the columns containing both numerical and symbolic values ("Х"). and 14: . such as tax group and VAT code. namely: . which are taxexempt or are not tax entities. which are tax-exempt and are not tax entities”. standard output medium ListViewer is used. and . fiscal year.to include an option "Analyze Tax-Exempt Entities”. and your personal display variant can be saved and used in the further register starting process. To output the report. 26 . sorting) and to unload the result in the form of an electronic spreadsheet for its further processing by other standard means (e. 12 or 14) will remain blank or highlighted. which enables to flexibly change an output form (list of fields. . In this case. document number. To separate transactions for purchase of goods (services) and fixed assets. A separate ledger is displayed for every organizational unit. with which tax invoices are posted for purchase of “goods (services) and fixed assets. Cc and tax group may not be entered simultaneously. Tax codes of group 2.VAT identification number (STCEG). which is used for report preparation. if the document contains an item to be reflected in column 8. Totals for the fiscal period (month) and quarter are included in the original variant. Thus. The selection screen can be used to choose parameters such as Cc. Tax invoices and adjustments as well as customer and vendor data can be viewed in respective register columns. and posting date as well as additional parameters. 10. a respective column (8.SAP country manual UA Value Added Tax Processing in Ukraine Received and Issued Tax Invoice Register Statement J_1UF_REGISTER_IN_OUT. The program J_1UF_REGISTER_IN_OUT forms a Register of Received and Issued Tax Invoices for Ukraine in the form of a list containing all the information required to keep record of VAT in line with the applicable legislation. on the selection screen in the parameter "Tax Codes Net of VAT". it is necessary in columns 8. An existing technology.

In this connection. The tax invoice related information in detail can be viewed by expanding the item required. the date limit setting is an important prerequisite for efficient register running to facilitate the tax document reconciliation 27 . the date limit setting is an important prerequisite for fast register operation to facilitate the reconciliation procedure. and reference values. instead of colorful semaphores. yellow one – to the lack of coincidence. Advances.). The correspondence print request for selected tax invoices is generated when the register is started with the option “Generate a Print Request”. Recalculations and Issued/Received Tax Invoices The register for tax document reconciliation (output VAT) J_1UF_REESTR_VIDAN_NAKL enables to analyze the tax invoice and adjustment issuance for every document. posting dates or document dates. A filter for the first item can be installed. you can only choose. Additional Information When the indicator “Select Report Entries” is on and a RFUMSV0 running date is specified. A register for reconciliation of received tax documents (input VAT) J_1UF_REESTR_OTRIM_NAKL enables to analyze tax invoices and adjustments for each document. all the reversed documents and their reverse documents are excluded if their posting dates are within the selected period. A prerequisite thereto is an assumption that numbers of documents for which tax invoices are issued may only be available in the reference field of tax invoices. Green semaphore signal in the item testifies to the coincidence of the amount of tax invoices and adjustments for the item with an amount of item. etc. advance. document numbers. to which tax invoices or adjustments should be issued (invoice. only those documents will be included in the reports. etc. If the parameter "Exclude the Reversal" is activated. thus. It is recommended to limit the choice of documents concerned with certain receivables. advance recalculation. contain a check entered in the respective item of each document. etc. the register should be started in a background mode with previous removal of the indicator “Represent in a Collapsed Format” and entry of the required data display variant. thus.). and red one – to the absence of tax invoices in the item. Registers for Reconciliation of Accounts. the items for which tax invoices have not been issued. for instance. for which tax invoices or adjustments should be issued (invoice.SAP country manual UA Value Added Tax Processing in Ukraine Document types used for adjustment posting in the system should be specified on the selection screen in additional sample parameters for correct tax invoice adjustment entry in the Registers. returns. document types. which were selected when the VAT Return was started with certain selection parameters and when indicator “Updated: TaxLineData/Time” was activated. with a year indicated. the spool file will. In this case. advance. Bringing the cursor to the document number and double clicking with a mouse button will enable to view the document. document numbers. If you need to process mass data. and reference values. The register is intended for efficient daily work and. posting dates or document dates. It is recommended to limit the choice of documents analyzed with certain creditor. document types. The register is intended for efficient daily work and. A prerequisite thereto is an assumption that numbers of documents for which tax invoices are received are specified in the text field of the document header (BKPF-BKTXT).

It mainly selects documents on the basis of a tax code. tax transaction codes as well as customer and vendor sales volumes. i. which contain tax data) (data summary) Company code Tax code Tax code Tax transaction code Posting date Company code Document number Document reference Tax transaction code Tax base Tax amount records summary tax data in the table UMSV VAT Balance for Every Cc. which is a target (deferred) code for the invoice tax code (tax group 2). instead of colorful semaphores. vendor invoices without tax invoices) is posted with a separate tax code to the tax clearing account. Bringing the cursor to the document number and double clicking with a mouse button will enable to view the document. Program RFUMSV00 Operation Mode The standard report RFUMSV00 serves functions as follows: generates tax data flow report including: Detailed information Summary information (regarding documents. yellow one – to the lack of coincidence or to the creation of solely parked tax invoices. contain a check entered in the respective item of each document..e. when the tax invoice is received).. When the VAT Return becomes relevant (e. VAT Return The VAT Return is implemented by running a standard program RFUMSV00. the spool file will. Green semaphore signal in the document item testifies to the coincidence of the amount of tax invoices and adjustments for the item with the amount of item. Generates a document of VAT arrears carry-forward to a single budget settlement account in the batch input mode. a tax clearing document is entered from the clearing account to the tax account by using a VAT Return relevant tax code. grouped on the basis of the company code. the register should be started in a background mode with previous removal of the indicator “Represent in a Collapsed Format” and entry of the required data display variant. The tax invoice related information in detail can be viewed by expanding the item required.g. A filter for the first item can be installed. This means that VAT irrelevant to the VAT Return (e. etc. tax codes. which will enable to only choose. If you need to process mass data. the items for which tax invoices have not been issued. 28 . tax amounts are carried from various accounts 64* (input and output VAT payment accounts) to a single VAT related budget settlements account. for instance.g. In this connection.SAP country manual UA Value Added Tax Processing in Ukraine procedure. VAT Code and Transaction Key. and red one – to the general absence of tax invoices in the item.

6. 335539. i. Note Application The RFUMSV00 program should correctly reflect tax turnover in a negative posting when tax data are recorded in the UMSV table. correction in line with notes No. tax invoice codes should be assigned to the respective group number. Besides. determines the VAT Return line by means of transaction /OBCG: determination of a group number and. a RFUMSV00 program operation result. in turn. 503304 should be applied specifically to the RFUMSV00 program. group version settings should be used and executed for the tax return (table T007K). respectively. Program Execution Requirements Parameter Activation The following parameters should be activated when the program is started for the tax data summary to be entered into the UMSV table: Field Description PAR_UMSV Prepare form for printing PAR_XSHT Х-debit/credit amounts PAR_LAUD Program running date PAR_LAUI Program running identifier If non-deductible VAT should be recorded along with the tax base in a respective column of the VAT Return. Starting from version 4.e. which have tax types such as either 1. a parameter Batch Entry Required should be activated when starting the program and additional data for document generation should be specified: Document type Posting date Alternative Tax Arrears Account VAT Return Printing Thus. Carry-Forward Document Generation In order to generate the document of VAT arrears carry-forward to a single budget settlement account. To post VAT amounts to VAT Return lines. the VAT return 29 .output tax or 2 – input tax (taxes and transactions with tax types 3 – additional tax and 4 – not charged to tax are not processed). The correction in line with note 595718 should be applied for automatic tax code incorporation into the data processing procedure (it is the codes that underlie the tax reporting for Ukraine).SAP country manual UA Value Added Tax Processing in Ukraine the RFUMSV00 report processes only taxes with those tax transactions. a UMSV table (tax code summaries) should be used to fill in the tax return fields. the program lacks a target (deferred) tax code accounting option. a parameter „Include in the Base Amount“ should be activated parameters when starting the RFUMSV00 program. To that end. which.

an electronic digital signature should be applied to the file.enter a check “Download into the XML-Format”. dated July 1. An electronic key is provided by the State Tax Administration of Ukraine. the VAT Return may be downloaded to an electronic XML-format document (XML-file).specify a catalogue in the "Folder" field. 357 of the State Tax Administration of Ukraine. The file name is generated automatically according to an algorithm specified in Appendix 1 of Order 354. In this connection.. and USREOU code – standard text J_1UF_KODEDRPOU. To print the consolidated VAT Return. The tax code is assigned to the group number concerned.SAP country manual UA Value Added Tax Processing in Ukraine line number in the T007K table for the tax base and amount. .the field “District Code” should specify a code of the district in whose territory the tax office is located to which the document is to be filed (according to the directory of the State Tax Administration of Ukraine).the field “Area Code” should specify a code of the area in whose territory the tax office is located to which the document is to be filed (according to the directory of the State Tax Administration of Ukraine). The procedure for reporting files transfer to the tax office should be inquired from the district tax office. “Corrective Document Number”. the report processes only those document items whose VAT code is recorded in the table T007K. A tax group version for the VAT Return is not specified. . After the data are downloaded to a file. Consistency between the group number and the VAT return line number can be viewed by starting the J_1UFTAX21с program through the parameter “Print Line Numbers Instead of Amounts”. 30 .the fields “Single-Type Document Number". . all Ccs subject to consolidation should be assigned to the tax group. “Running Number” should be filled out according to Appendix No. 1 to Order No. To download the VAT Return data to the XML-file. The print program J_1UFTAX21 is used to print the VAT Return in the form.g. at which level address data are determined along with the VAT payer number (T007F-UMSNR). the following parameters of the “XMLOutput” Section should be filled in on the selection screen of the J_1UFTAX21 program: . “C:\Temp\”). 357. 2004. certificate number – standard text J_1UF_SVIDOTSTVO. VAT Return Downloading to the XML-File Pursuant to Order No. . which will host the downloaded return (e.