SAP Library

SAP Library Documentation

Italy – Periodic VAT Return

Note:
This is a preliminary version of the documentation provided for
your convenience if you implement the corresponding functions
using the correction instructions in this SAP Note.
The official version of the documentation will be published on the
SAP Help Portal (http://help.sap.com).
This preliminary documentation is valid for all SAP ERP releases
except for SAP S/4HANA releases.

PUBLIC
Document Version:

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Periodic VAT Returns

In Italy you are required to submit a periodic VAT return electronically to the tax authorities.
The VAT declaration is still done monthly, but the submission can be done on a quarterly
basis.

Follow this process to extract the corresponding data from your SAP ERP system and
prepare the XML file to be sent.

Prerequisites
Ensure that you have made the necessary settings in the Customizing for Financial
Accounting.

Process
1. You run the Advance Return for Tax on Sales/Purchases (RFUMSV00) program for
the respective company code (must have IT as the country key) or tax on
sales/purchases group. In the Posting Parameters section on the selection screen of
the report, select the Electronic Advance Return option.

2. You run the Administration Report Electronic Data Transmission to Authorities

(FOT_B2A_ADMIN) program for the same company code and reporting period.

3. When you are sure that the content is consistent and complete, you can generate the
XML file and download it to your local PC.

4. You upload the XML file to the official site provided by the tax authorities.

More Information
The following provide a step-by-step description of the process and more details about
settings to be made:

· Customizing for Periodic VAT Returns [Page 5]

· Generating XML Files for Periodic VAT Returns [Page 10]

Customizing for Periodic VAT Returns

Procedure
Settings for Electronic Data Transmission to Authorities
1. Start the SPRO transaction to access the SAP Customizing Implementation Guide.

2. Open the Make Settings for Electronic Communication with Authorities Customizing
activity.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Electronic
Communication with Authorities Make Settings for Electronic Communication with
Authorities .

If you have not activated the New General Ledger, the path is as follows: General
Ledger Accounting Business Transactions Closing Report Electronic

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Communication with Authorities Make Settings for Electronic Communication with

Authorities .

3. Enter 0001 as the return type.

4. Ensure that the following values are available in this Customizing view:

Field Value

Dominant Enterprise (Dom. Enter the company code of the entity for which the VAT
Enterp) return is being generated.

Reporting Country (Rep. Cntry) Enter IT.

Transfer Type of Electronic Data Select Download (No Transfer).

Transmission (BCXI)
You must download the XML file and then import it
manually into the application run by the tax authorities.

Transfer Leave the checkbox unselected.

Period Select the period 01 Month.

5. Save your entries.

Completion of Company Details for Electronic Communication

1. Start the SPRO transaction to access the SAP Customizing Implementation Guide.

2. Open the Define Parameters for Electronic Communication with Authorities

Customizing activity.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Electronic
Communication with Authorities Define Parameters for Electronic Communication
with Authorities .

If you have not activated the New General Ledger, the path is as follows: General
Ledger Accounting Business Transactions Closing Report Electronic
Communication with Authorities Define Parameters for Electronic Communication
with Authorities .

3. Enter the following:

o 0001 as the return type

o Company code of the dominant enterprise for which the return is being
generated

o IT as the reporting country

4. Ensure that the correct values have been entered for the following parameters:

Parameter Comment

Tax Payer Fiscal Code This parameter is mandatory and

corresponds to the Codice Fiscale

Tax Payer VAT Registration Number This parameter is mandatory and

corresponds to the Partita IVA

Declarer Fiscal Code This parameter is mandatory and

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corresponds to the Codice fiscale di

dichiarante.

Declarer Role Code This parameter is mandatory and

corresponds to the Codici di carica. For this
parameter, you enter a 1 to 2 character
value.

The rest of the parameters are optional, depending on your company’s setup.
Note:

· In the Representative Role Code field, you enter a 1 to 2 character value

· The Exceptional Event and Special Contrib. fields can be left withoud entries.

5. Save your entries.

Settings for Data Extraction and Reporting

1. Use the FTXP transaction to ensure that you have created all necessary VAT codes
with the corresponding percentage rates and G/L account assignment.

2. Start the SPRO transaction to access the SAP Customizing Implementation Guide.

Open the Assign Tax Group Version Time-Dependent Customizing activity, create the
tax group(ing) version and enter from which date this version is to be used.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Sales/Purchases Tax
Returns Assign Tax Group Version Time-Dependent .

If you have not activated the New General Ledger, the path is as follows: General
Ledger Accounting Business Transactions Closing Report Sales/Purchases
Tax Returns Assign Tax Group Version Time-Dependent .

Define a tax group version and the starting date.

The From Date defines the date from which the appropriate periodic VAT return can
be generated by the system.

3. Open the Group Tax Base Balances Customizing activity with IT as the country key
and the tax group(ing) version from the previous Customizing activities.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Sales/Purchases Tax
Returns Group Tax Base Balances .

If you have not activated the New General Ledger, use the SM30 transaction to make
entries in the V_T007K Customizing view direct.

In this Customizing view, you define the mapping between VAT codes and the VAT
boxes on your periodic VAT return for the tax base amounts.

Your have to enter the combination of all relevant tax codes and account keys (Trs) to
group (Tx.Bs):

“2” Total Active Operation (Base of Output Tax), or

“3” Total Passive Operation (Base of Input Tax)

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4. Open the Group Tax Balances Customizing activity with LU as the country key and
the tax group(ing) version from the previous Customizing activities.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Sales/Purchases Tax
Returns Group Tax Base Balances .

If you have not activated the New General Ledger, use the SM30 transaction to make
entries in the V_T007L Customizing view direct.

In this Customizing view you define the mapping between VAT codes and the VAT
boxes on your periodic VAT return for the tax amounts.
You need to enter the combination of all relevant tax codes and account keys (Trs) to
group (Gp No) to either:
‘4’ – Output VAT, or
‘5’ – Input VAT

5. Open the Assign External Tax Group to Internal Tax Group Customizing activity with
IT as the country key and the tax group(ing) version from the previous Customizing
activities.

You find this activity in the Customizing for Financial Accounting under General
Ledger Accounting (New) Periodic Processing Report Sales/Purchase Tax
Returns Assign External Tax Group to Internal Tax Group .

If you have not activated the New General Ledger, the path is as follows: General
Ledger Accounting Business Transactions Closing Report Sales/Purchases
Tax Returns Assign External Tax Group to Internal Tax Group .
In this activity, you assign the description of the group numbers. The VAT declaration also
contains amounts that the user has to enter manually. You need to define the group numbers
for these and the corresponding texts.
We recommend that you enter the texts in the user language(s) and the company code’s
language, for example:

Gp No ExTxGrpNo. Text

2 Totale operazioni attive

3 Totale operazioni passive

4 IVA esigibile

5 IVA detrata

7 Debito periodo precedente

8 Credito period precedente

9 Credito anno precedente

10 Versamenti auto UE

11 Crediti d’imposta

12 Interessi dovuti per liquidazi

13 Acconto dovuto

Note

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In your configuration, you need to use the group numbers as described in the section 4 and 5
above. These group numbers correspond to the number on the paper form (without ‘VP’).

VP 2 – 5 are so called internal amounts, extracted by the report RFUMSV00 (see

Customizing for Tax Grouping).
VP 7, 9, 10, 11, 12, 13 are called external amounts, to be entered by the user.
VP 6 and 14 are calculated amounts, which can be seen in the XML.
VP 8 values are read from the Italian table RFUMSV00_BAL_IT, field PROGRESSIVE_TOT
of the previous month.

Generating XML Files for Periodic VAT Returns

Use this Italy-specific procedure to extract the data necessary for your periodic VAT Return
and to generate and download an XML file that meets the legal specifications of the tax
authorities.

Procedure
Data Extraction
1. Open the Advance Return for Tax on Sales/Purchases (RFUMSV00) program, which
collects the base amounts and VAT amounts.

On the SAP Easy Access screen, choose Accounting Financial Accounting

General Ledger Reporting Tax Reports General Advance Return for Tax on
Sales/Purchases . Alternatively, use the S_ALR_87012357 transaction.
2. Enter the company code, for which you want to prepare the return, in the Company
code field. Alternatively, enter a tax on sales/purchases group in the Further
selections group box.
3. Enter the posting dates. As the VAT declaration requires monthly figures, enter the
selection date range that represents a whole month.

4. On the Further Selections tab, select both the Select Output Tax and Select Input Tax
check boxes.

5. On the Output Lists tab, select the Output tax: Total and Input tax: Total check boxes.
Do not select the Balance per Company Code check box.

6. On the Posting parameters tab, in the Electronic Advance Tax Return group box,
select the Electronic Advance Return check box.

7. Execute the program.

The system prepares the data for the periodic VAT return. An output list is created
with an overview of all postings for the VAT return in the selected period.

Creation of XML File for Electronic VAT Return

1. Open the Administration Report Electronic Data Transmission to Authorities
(FOT_B2A_ADMIN) program.

On the SAP Easy Access screen, choose Accounting Financial Accounting

General Ledger Reporting Electronic Communication with Authorities
Administration Report Data Transmission . Alternatively, use the FOTV transaction.

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2. On the Administration Report Electronic Data Transmission to Authorities selection

screen, in the Data for Return group box, enter 0001 - Electronic Advance
Return for Tax on Sales/Purchases as the return type.

3. On the Data for Return group box, enter:

o Return Type: 1

o Reporting Country: IT

4. In the Data for Reporting Per. group box, in the Rep. Year field, enter the year to
which the reporting period belongs. Note that you can restrict the selection further by
entering a particular reporting period or company code.

5. Execute the program.

On the results screen, the system displays all data that was extracted by the
RFUMSV00 program for different periods in the reporting year.

Verification (=editing) of the VAT-declaration

6. Select the data to be included in the XML file for the current periodic VAT return by
placing the cursor on the line and clicking the (Select this Entry to Transfer) button.

The selected line is highlighted yellow.

7. Click the (Display Details on Package).

The system displays a detailed view of the data extracted for this periodic VAT return.
The following elements are shown:

o Reporting Country-Spec. Parameter Texts: Show the details for the agent
and declarer as defined in your Customizing

o Item ID: Shows the corresponding VAT box in the periodic VAT return

o Amount System: Shows the amounts as extracted by the system using the
RFUMSV00 program

o External Amount: Shows amounts manually entered by an SAP user (see

section Add, Remove or Change Amounts)

o Reporting Amount: Shows the sum of the amounts extracted by the system
and external amounts

o Crcy: local currency (EUR)

o Tax Type: V stands for input tax and A for output tax

o Base: If an X is displayed, the amount refers to a base amount. If no X is

displayed, the amount is the tax amount

The following is performed for the periodic VAT return for Italy:

o For all tax and base amounts related to output tax, the sign of these amounts
is switched from negative to positive and inversely.

o For all tax and base amounts related to input tax, the sign of these amounts
remains the same.

8. You can either go back to the previous screen and generate the XML file or make
changes to the amounts.

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Add, Remove or Change Amounts and Updating Parameters

Amounts that are reported can still be changed or certain amounts can still be added to or
removed from the declaration. Parameters can also be updated, by taking over the latest
value entered in the customizing.

To change an amount:

1. Place your cursor on the line to be changed and click on the (Change Tax
Amounts) button.

2. In the dialog box that appears, change the amount and click (Okay). The
system includes this new amount in the XML file. as external amount and adjusts
the reporting amount.

To add an amount in a new line:

1. Click on the (Add ID) button.

2. Enter the corresponding values for the ID, amount, tax type and tax base amount,
and click (Okay). The system displays this new item ID (= VAT box) and
amount in the detailed results

To remove an amount and its corresponding line from the VAT return, put the cursor on
the line that needs to be deleted and click on the (Delete ID) button. Note that you can
only delete items without internal amounts.

Save your changes.

Comparing Data with Customizing

This is necessary if you change any parameters (FOTED2 transaction) after running the
Advance Return for Tax on Sales/Purchases (RFUMSV00) program. The latest value entered
in customizing can be taken over for this return. To do so:
1. Run the Administration Report Electronic Data Transmission to Authorities (FOTV)
transaction
2. Double click one line to select it.
3. Click the (Display Details on Package).
4. On the next screen go to menu Edit -> Compare Data with Customizing.

Generation of the XML File

After all changes are made, the content for the file must be saved. To do so:
1. After making your changes using the Administration Report Electronic Data
Transmission to Authorities (FOTV) transaction, go back to the overview screen

clicking the button.

2. Select the declaration to be sent to the tax authorities by putting the cursor on the
right line item and clicking on the button or by double clicking.

3. Click on the (Download) button.

A dialog box to enter the path and the file name and the encoding is displayed.

5. Enter 4110 for UTF-8 in the encoding field.

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6. If it is a new file, click Create. If the file already exists, click Replace.

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