Uands Doc Od Eng

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

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

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
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

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
Credit VAT on Products

Sold Payable to the
Budget

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, thus, credit side of the VAT related budget settlement account arises
even if the tax invoice is not issued, 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.
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.
Tax Scheme
TAXUAN Tax Calculation Scheme

Principal attention in the tax scheme setting process should be paid to determination of
transaction codes impacting correct tax calculation and reflection in statements. The system
requires determination of a tax type (output or input VAT, additional tax or an amount
assigned is not treated as tax), tax nature (deductible or not), calculated tax output procedure
(without posting, in a separte posting line item or the amount calculated should be split
between expenditure/ revenue items). Field "Tax not relevant for skonto" is not activated in
the Ukrainian tax scheme generation process.
Correct tax scheme setting example:
Condition Type
Various calculation rules, condition types as well as various change options can be
determined for the access sequence of MWST Tax Code (A use, TX application).
Condition Types
Change
Options
Control Parameters 1
MWVS
Input Tax
MWAS
Output VAT
MWVZ
Input Tax
MWR2
VAT debiting - 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

Item condition +
Cost

Item condition +
Mark
Cost
Determination of TAXUAN Tax Calculation Scheme

Transaction
Code
Tax Type
Level
From
Level
Condition
Type
100
BASB
Base amount for tax calculation
Input Tax on Inventory Items Purchased

Input tax on inventory items purchased,
which is presented for budget offset (tax
credit)
VST
110
100
MWVS
Tax on inventory items purchased, 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

Calculated tax debited to the sales
account
ZUD
140
100
MWR2
Calculated tax credited to the sales

account
ZUK
150
100
MWR3
Gross Income, 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,
which is automatically generated by the system.
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 - Separate
posting line item
NVV
Non-deductible input
tax, allocated
2 Input VAT
3 To allocate
over
expenditure/reven
ue Items
ZUD
VAT- sales revenue

account debit
4 Not charged to tax
2 Separate
posting line item
ZUK
VAT- sales revenue

account credit
2 Separate
posting line item
UA2
Gross income/expense
2 Separate
posting line item
UA1
Gross income/expense
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.
Output Tax Code
can be separately determined for:
advances received,
products sold,
materials,
semi-finished products,
low-value assets (LVA),
fixed assets, and

intangible assets.
Tax on Inventory Items Purchased

can be classified as:
an input tax on tangible assets,

tax on LVA,
tax on investments,
tax on production services,
tax paid to customs authorities in the course of import transactions.
Special tax codes can be assigned to keep record of excise duties, fuel and lubricants, and of
materials and services exempt from input tax.
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 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 relevant to commercial
invoices and advances are only significant for the Enterprise Profit Declaration.
Based on the technology adopted, 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%, on materials
P6
Import, 85% included into gross expenditure
P7
Import, included into gross expenditure
P8
20%, long-term agreement advances
P9
20%, long-term agreement input tax
PA
Advances to profit tax-exempt entities
PE
Input tax of 20%, not included into gross expenditure
PN
Input tax of 20%, for non-taxable transactions, is included into gross expenditure
PV
Gross expenditure adjustment, change in the compensation amount
PW
Net of VAT for taxable transactions, included into gross expenditure
PZ
Gross expenditure adjustment net of VAT, change in the compensation amount
Output Tax Codes:

A0
Advance received for goods (services) - 0%
A2
Advance received for goods (services) - 20%
A3
Avance plus 20% VAT other income

A8
Advance plus 0% VAT implementation of long-term agreements
A9
20% advance - implementation of long-term agreements
I1
sale of goods (services) net of VAT
I2
20%, sale of goods (services)
I3
20% - sale of goods (services), barter
I8
0% implementation of long-tern agreements
I9
20%, implementation of long-tern agreements
IN
0%, transaction 3.2 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, change in the compensation amount, VAT - 20%
IZ
Gross expenditure adjustment, change in the compensation amount, VAT - 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.
Group 2
Example of Tax Codes Used when the Tax Invoice Is Received:
S0
not charged to gross expenditure, acquired net of VAT - 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 3.2 (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 3.2 (column 20 of the
purchase ledger)
S9
not charged to gross expenditure, 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
R0
Non-residents work acquired net of VAT column 25
R1
Non-residents 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)

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), 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. clause 3.2
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.
This information may be obtained by analyzing a Customer Master Data field: Section "Tax
Related Information" KNA1-STCD1. If the field is filled in, the customer is VAT payer, and
otherwise - not.
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, 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 - 20% goods transportation expenses
Auxiliary codes:
D3
tax invoice issue 0%
D4
tax invoice issue 20%
D5
tax invoice issue tax-exempt transactions, Article 5
D6
tax invoice issue - export
DV
tax invoice issue - container, corresp.

DT
Import, VAT payments to customs
Adjustment codes:
K0
statement of adjustment for VAT 0%
K3
Receipt of adjustment for VAT 0%
K4
Receipt of adjustment for VAT 20%
K5
Receipt of adjustment, VAT not subject to refund
K6
Previous-period liability adjustment - clause 4.5, Article 4 of the Law
K8
Previous-period tax credit adjustment
K9
Previous-period tax credit adjustment correction of errors
KN
Adjustment, non-target use of products
KS
Previous-period liability adjustment correction of errors
KI
Previous-period liability adjustment other
Previous-period tax credit adjustment other
Automatic Postings
In determining tax accounts (transaction /OB40), an automatic posting account for every used
transaction code should be specified in the course of tax code setting.
Chapter "VAT Related Business Transactions" will describe automatic posting accounts for
every used transaction code.
Tax Data in Accounting Documents

When an accounting document is generated, special attention should be paid to the tax data
contained therein. These data can be viewed by pressing a Tax key on the screen after
document modelling.
The tax data contain a tax base, 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, Sales Ledger, and Tax
Return.
Tax items in an accounting document are mainly determined by setting the tax scheme,
transaction codes, and tax codes.
Below are the examples of tax code determination and an accounting document resulting
therefrom with tax items specified.
Commercial Invoices Received

Document with input VAT
P2
20%
Input VAT on tangible assets
Tax type
Input VAT
10

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
100,000-
200
100
NLNA
Input tax allocation
UA1
100,000
210
100
NLXN
Accounting document
Code
Account No.-- Description ------- Tax
Amount in UAH
31
0000100000 Kred
120.000,00-
40
0020000000 Inventoritems(Without)P2
100.000,00
40
0064401000 TaxCreditwithoutInvoice P2
20.000,00
50
R1819999
GrossProcessingExpen
P2
100.000,00-
40
R1810100
Materials purchased
P2
100.000,00
P2
Documents tax items:

Genera Ledger
Account
Tax Amount
Tax Base
Tax Code
Tax Rate (%)
64401000
20.000,00
100.000,00
P2
20,000
R1819999
100.000,00
100.000,00-
P2
100,000-
R1810100
100.000,00
100.000,00-
P2
100,000-
Tax Invoices Received:

Pursuant to the Ukrainian laws, VAT accounting is based on receipt (issuance) of tax
invoices. 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. A special document type ensures continuous tax invoice numbering. Separate tax
codes relevant to respective VAT return items and purchase/sales ledger columns are used
for tax invoice posting purposes.
Based on the technology adopted, 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. All VAT types should be determined, and
quantity and material fields should be opened therefor. A separate document type with a
separate numbering is advised for tax invoices.
S1
20%
Tax invoice - 20%, with the right to a tax credit
Tax type
Input VAT
Tax Type
Input tax
Transaction
Code
Tax Rate (%)
Level
From
Level
Conditio
n Type
VST
20,000
110
100
MWVS
D1
20%
Tax invoice receipt 20% - offsetting
Tax type
Input VAT
11

Tax Type
Transaction
Code
Tax Rate (%)
Level
From
Level
Conditio
n Type
VST
20,000
110
100
MWVS
Input Tax
Accounting document
Code
Account No.-- Description ---
Tax
Amount in UAH
40
TAXBASE0
VAT base posting
S1
100.000,00
50
TAXBASE0
VAT base posting
D1
100.000,00-
40
0064102010 VATpaidtobudget
S1
20.000,00
50
0064401000 TaxCreditwithoutInv
D1
20.000,00-
The documents tax items

General Ledger
Account
Tax Amount
Tax Base
Tax Code
Tax Rate (%)
64102010
20.000,00
100.000,00
S1
20,000
64401000
20.000,00
100.000,00
D1
20,000
Off-balance-sheet accounts for tax base posting purposes are set up in the table
J_1UF_NAKL_MAIN (/sm30). In this connection, the tax base can generally be debited ()
and credited (S) to various off-balance-sheet accounts. The Tax Group Version field
determines whether the tax invoice is output (SAL sale) or input (PUR - purchase).
Document types determine the type of any document for tax invoice and for calculation of the
adjustment for tax invoice.
Commercial Invoices Issued

Document with output VAT
I2
20%
Output 20% - sale of goods (services)
Tax Type
Output VAT
Tax Type
Transaction
Code
Tax Rate (%)
Level
From
Level
Conditio
n Type
Output VAT
MWS
20,000
130
100
MWAS
VAT/debit clearing
ZUD
20,000-
140
100
MWR2
VAT/credit clearing
ZUK
20,000
150
100
MWR3
Non-deductible input tax
UA2
100,000-
200
100
NLNA
Input tax allocation
UA1
100,000
210
100
NLXN
Accounting document
Account No.-- Description ------ Tax
Amount in UAH
01
0000000013 Deb-sd
I2
1.200,00
50
0070100000 RevenuFromSale
I2
1.000,00-
12

50
0064102021 OutputVatWithoutTaxInv I2
200,00-
40
0070000001 VATSale/Work/Services
I2
200,00
50
0070100000 RevenueFromSale
I2
200,00-
40
D4819999
GrossIncomeClearingAcc I2
1.000,00
50
D4811100
SaleofGoodsandServices I2
1.000,00-
Tax Invoices Issued:

Z1
20%
Tax invoice issuance 20%
Tax type
Output VAT
Tax Type
Output VAT
Transaction
Code
Tax Rate (%)
Level
From
Level
Conditio
n Type
MWS
20,000
130
100
MWAS
D4
20%
tax invoice issuance 20% - offsetting
Tax type
Output VAT
Tax Type
Output VAT
Transaction
Code
Tax Rate (%)
Level
From
Level
Conditio
n Type
MWS
20,000
130
100
MWAS
Document of Advances Received

P2
20%
Input VAT on tangible assets
Accounting document
Account No.- Description-------- Tax
Amount in UAH
50
0031100000 Settlement account
12.000,00
29A
0000100000 Kred
40
0064401000 TaxCreditWithoutInvoic P2
50
R1819999
GrossProcessingExpend
P2
10.000,00-
40
R1810100
Materials Purchased
P2
10.000,00
50
0064400000 TaxCreditSettlement
P2
P2
12.000,002.000,00
2.000,00-
Document of Advances Paid

I2
20%
Output tax of 20% - sale of goods (services)
Accounting document
Account No.- Description --------Tax
13
Amount in UAH

40
0031100000 Clearing
account
1.200,00
19A
0000000013 Receivables
I2
1.200,00-
50
0064102021 OutputVATwithoutTaxInv I2
200,00-
40
0070000001 VATRealSales/Work/Serv I2
200,00
50
0070100000 RevenuFromSale
200,00-
40
D4819999
GrossIncomeClearingAcc I2
1.000,00
50
D4811100
SaleofGoodsServices
1.000,00-
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
systems productive start provide for correspondence entries with initial entry account(s).
Standard carry-forward procedures for open accounts receivable and payable do not provide
for tax posting.
If tax data should be present in the commercial invoice document carried forward, commercial
invoice opening should be transferred either manually or through batch entry, which should
model manual document entry. The same technology is used to enter open items of advances
received.
It is advisable to carry forward account balances by entering open items of each creditor. If
the user wants to reduce the number of open items to be entered for successful start of the
productive system, the number of entries may be reduced.
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.
Various VAT codes (at least one for every tax rate, 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.
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
The Unified State Register of Enterprises and Organizations of Ukraine

14

Number
Number
KNA1-STCD3
Tax invoice
Customer Items
Individual taxpayer identification number is derived from the Customer Master Data: Section
"Tax Related Information", Screen field KNA1-STCD1 "Tax Registration Number 1".
If any transaction is effected with a one-time customer involved, this information is provided
from respective fields when the document is generated: screen field BSEC-STCD1 "Tax
Registration Number 1".
Vendor Items
Individual taxpayer identification number is derived from the Vendor Master Data: Section
Tax Related Information", Screen field LFA1-STCD1 " Tax Registration Number 1".
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".
Company Code Data

Statements are prepared by incorporated organizations or by affiliates, departments and other
separate units of organizations with a separate registartion number. The system determines
separate taxpaying organizations as various company codes.
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, return, ledgers

Number
T001Z-SAPU02
Tax invoice, return, ledgers
USREOU Identification
Code
T001Z-SAPU03
All statements.
KFV code
T001Z-SAPU04
Payment oder, commercial invoice, etc.

Balance sheet, I+E
Profit declaration
SPODU code
Global
T001Z-SAPU05
Balance sheet, I+E

Profit declaration
UU (SPATO) code
T001Z-SAPU06
Balance sheet, I+E
ZKGNG code
T001Z-SAPU07
Balance sheet, I+E
KVED code
T001Z-SAPU08
Balance sheet, I+E
KOPFG code
T001Z-SAPU09
State statistical reporting
15

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.
234567
SAPU03
USREOU Identification Code
24024024
SAPU04
KFV code
01
SAPU05
SPODU code
12345
SAPU06
UU code
1234500000
SAPU07
ZKGNG code
54321
SAPU08
KVED code
D DE 15.1.11.0
SAPU09
KOPFG code
123
Tax Invoice Processing

Tax Invoice Generation
Based on the concept adopted, tax invoices should be issued for every advance or
commercial invoice. Tax invoices may either be entered manually or by means of an
automatic tax invoice generation program. Tax invoices may, by the customers decision, be
only generated for commercial invoices, without regard to advances and advance clearing.
Incoming tax invoices are entered into the system manually. To facilitate the incoming
invoice entry, an automatic generation option may be activated for parked incoming tax
invoices and adjustments when recording commercial invoices, advances, and advance
recalculations. It will then only remain to post the parked document and to put down the
incoming tax invoice number in the reference field and, if necessary, to correct amounts, tax
codes, etc.
If the tax invoice is entered into the system manually, all the essential details should be
specified, which are required for printing the tax invoice:
Tax Invoice document posting example:
001 40
TAXBASE0 Base posting
Z1
4.000,00
002 50
D4
4.000,00-
003 40
64102021
OutputWithoutTaxInvoice
Z1
800,00
004 50
64102020
Output VAT
D4
800,00-
TAXBASE0 is an off-balance-sheet account for tax base posting (including at the VAT zero
rate). To enable entry of materials and quantity of materials in the account items, it is
recommended to set Field Group G006 (materials accounts) in the accounts master data.
16

Z1-Zn tax codes are significant for the sales ledger and VAT Return, while D0-Dn codes are
auxiliary.
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), quantity in the Quantity field (BSEG-MENGE), and unit of
measurement in the BSEG-MEINS field. One item of the Tax Invoice document corresponds
to one line of the output tax invoice.
If the matter concerns an advance payment or if the material description should be entered
manually, the Text field (BSEG-SGTXT) should be used in this very document item.
The Text field of the auxiliary TAXBASE0 account item (D3, D4 codes) should contain the
text to be displayed in the Sales Condition field of the tax invoice.
Reference to the original commercial invoice or advance, to which the tax invoice is
issued, is entered in the TextHeaderDoc field. Only some specific formats of the number
and fiscal year entry of the financial reference document are maintained herein. Document
number may be entered with or without a fiscal year (4 letters for the fiscal year without any
gaps after the document numer). If the document numer was entered without the fiscal year,
the reference document should be searched with a fiscal year of the tax invoice.
Tax invoice correspondence should be selected via Environment -> Correspondence
menu in the Tax Invoice document display, generation and change mode to include the tax
invoice in the correspondence print request. A settlement condition should only be entered in
the line marked *, which condition will be displayed in the Settlement Condition field of the tax
invoice. Aftewards, the document will be included in the correspondence print request.
Besides, this settlement condition may be set in the field of reference code 2 (BSEG-XREF2).
This value in the purchase/sales ledger will be output in an appropriate column.
Posted invoices are printed via Periodic Processing -> Correspondence Printing -> As per
Requirement menu. A correspondence parameter value is determined by sapu1.
To receive tax invoices, an original number of the received tax invoice should be specified
in the Reference field of the document header.
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
1.000,00
002 50
D4
1.000,00-
003 40
TR
100,00
004 50
TAXBASE0
D4
100,00-
VAT base posting
005 40
64102021 OutputVATWithoutTaxInvoice Z1
200,00
006 50
64102020 Output VAT
220,00-
007 40
64102021 OutputVATWithoutTaxInvoice TR
D4
20,00
IT tax code for entry of goods transportation expenses should be used to automatically
generate tax invoices for completion of Section II. Deferred TR tax code should be
determined for IT. The invoice posting will then look as follows:
001 01
13
002 50
003 50
Debitor
I2
1.320,00
70100000 IncomefromSales
I2
1.000,00-
70900000 GoodsTransportExpenses
IT
100,00-
17

004 50
64102021 OutputVATWithoutTaxInvoice
I2
200,00-
005 40
70000001 VATSales/Work/Services
I2
200,00
006 50
70100000 IncomeFromSales
I2
200,00-
007 40
D4819999 GrossIncomClearingAccount
I2
1.000,00
008 50
D4811100 SaleGoods/Services
I2
1.000,00-
009 50
64102021
OutputVATWithoutTaxInvoice
IT
20,00-
010 40
70000001
VATSaleGoods/Services
IT
20,00
011 50
70900000 GoodsTransportationExpenses
IT
20,00-
012 40
D4819999 GrossIncomeClearingAccount
013 50
D4811100 SaleGoodsServices
IT
IT
100,00
100,00-
Tax Invoice Print Tuning

Tax invoices are printed by printing program J_1UF_PODATKOVA_NACLADNA. The
programs mode of operation is described in detail in the documents attached thereto. A
pretuned print variant SAPU1 is consistent with the SAPU1 correspondence type. Tax
codes used within your enterprise should be specified by you, on your own, in the print variant
to record the codes in respective tax invoice columns and lines. Sections 1, 2, 3 correspond
to Sections I, II, III of the invoice. Even if you dont use some sections (e.g., goods
transportation expenses), the program option requires that all the tax codes are
provided and inserted.
When the goods and services are supplied to the buyer, which is not registered as a
VAT payer (neither field of the master record is completed (neither Tax Registration Number 1
(KNA1-STCD1), nor VAT indicator (KNA1-STKZU)), and when they are supplied to a nonresident (country other than UA), is entered in the field, the field Individual
Taxpayer Identification Number of the Buyer and the field Value Added Tax Payer Certificate
for the Buyer. Delivery to a tax-exempt entity, customers name is entered for a VAT-exempt
entity in the field Buying (Taxpaying) Person and, when export products are supplied,
Export supplies, customers name is entered in the field Buying (Taxpaying) Person;
When delivery is effected to an end user for cash, a summary tax invoice shall contain
no reference to the basic document (invoice). Such document is posted manually at the end of
the month, and the text to be displayed in the Buying (Taxpaying) Person field is specified
under Additional Information > texts.
If an additional text is specified in the tax invoice document (Additional Information>
texts, ID=0001 Correspondence), the text is displayed before the buyers name in all cases.
Tax invoices for transfer within the balance sheet and disposal of assets by the
taxpayers personal decision, transfer of fixed assets to non-productive assets et cetera
should be posted with separate tax codes, and the text to be output in the field Buying
(Taxpaying) Person shall be specified in the field Additional Information > Texts. 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, for them, 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.
If regular selling price for goods (services) determined in line with clause 1.21 of the
Law of Ukraine On Enterprise Profit Taxation) is in excess of the negotiated (contract)
selling price for the goods (services), 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. 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". 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

No.___ in the range field for such codes, and OP will be marked after the number and
slash.
If tax invoices are issued for VAT-exempt transations, number of any clause or article
of the Law on VAT, whereby the transactions are exempt from VAT, should be indicated on the
selection screen of the tax invoice print program in the Exempt on the Basis of field.
Tax Invoice Adjustment Processing

A separate document type is suggested for adjustment numbering.
Essential details required for adjustment printing should be specified similarly to the
essential details of the tax invoice.
The tax invoice number in the system to which an adjustment is issued should be
specified in the TextHeaderDocum field (BKPF-BKTXT).
Since the adjustment data should be recorded in separate VAT return lines and
columns of the purchase/sales ledger, separate tax adjustment codes K1 Kn should be
entered.
0 statement of adjustment tax-exempt Article 5 (copy Z3)
K1 statement of adjustment - 0% (copy Z3)
2 - statement of adjustment - 20% (copy Z1)
K3 adjustment receipt 0% (copy S0)
K4 adjustment receipt 20% (copy S1)
For instance, quantity decrease:

001 40
10,00
002 50
Z1
10,00-
003 40
64102020
Output VAT
2,00
004 50
64102021
Z1
2,00-
For instance, quantity increase:

001 40
Z1
4.000,00
002 50
4.000,00-
003 40
64102021
Z1
800,00
004 50
64102020
Output VAT
800,00-
19

Materials description and quantity shall be specified in a Zn tax code item (like for tax
invoices). Sales terms and essential details of the customer/vendor shall be derived from the
tax invoice to which the adjustment relates.
In case of price change, an item should reflect an adjustment quantity and total
amount and, in case of quantity change, - the quantity of change and total adjustment amount.
Price change or delivery price shall be automatically calculated on the basis of comparison
with an appropriate tax invoice item.
If you would like to enter an adjustment cause manually, a long text field of the
document should be used: Additional Information > Texts.
Adjustment receipt:
001 40
TAXBASE0 Tax invoice posting
K4
100,00
002 50
TAXBASE0 Tax invoice posting
S1
100,00-
003 40
64401000 TaxCreditWithoutInvoice
K4
20,00
004 50
64102010
S1
20,00-
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.
Previous-period tax liability will then decrease as follows:
40
100,00
D4
50
100,00-
K6
40
0064102020 Output VAT
20,00
D4
50
0064102021 OutputVATWithoutTaxInvoice
20,00-
K6
Columns 20, 21 of the sales ledger.

6 line 8.3 of the VAT Return.
8 previous-period tax credit adjustment (20%) copy S1.
The decreased tax credit posting will then look as follows (tax credit decrease):
40
200,00
D1
50
200,00-
K8
40
0064401000 TaxCreditWithoutInvoice
40,00
D1
50
0064102010 Input VAT
40,00-
K8
Columns 11, 12,16,17 of the purchase ledger.

8 line 16.2 of the VAT return.
20

When previous-period VAT amounts are adjusted, posting should be performed with
respective tax codes, which will enable entry of those amounts into lines 8, 16 of the VAT
Return and allow to output only such document number and adjustment amounts in respective
columns of the registers. Thus, if you post the document as a separate instrument, 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.
SAPU3 correspondence type should be used for adjustment printing.
Tax Adjustment Print Tuning

Tax
adjustments
are
printed
by
means
of
the
print
program
J_1UF_CORRECTION_PODATK_NAKL, whose mode of operation is similar to the tax
invoice print program. A pretuned print variant SAPU3 is consistent with the SAPU3
correspondence type. Tax codes used within your enterprise should be specified by you, on
your own, in the print variant to record the codes in respective tax invoice adjustment
columns. Message goods transportation expenses will be printed by default in the range
column for tax code items given in Section 2 . If you would like to put down a service
description from SD or any other text whatsoever in this column, you should fill in the
materials field or the item text field with a transport tax code. If these fields are
completed concurrently, a material description will be printed.
Automatic Generation Program for Tax Invoices and Adjustments in the
Batch Input Mode (J_1UNCREATE).
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, advances received, returns, advance recalculations, etc.
Attention! Only partial account clearing with advances should be used. 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.
The program may be activated at any time intervals whatsoever, in line with the
companys internal practice: for instance, after every product issue and invoice issue to the
consumer or at the end of a business day. However, the programs capacity and speed
sharply decreases when the program is started without parameter limitation on the selection
screen.
The program operation mode is described in detail in the documents attached
thereto.
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, while the tax invoice print program
calculates a unit price of the material by dividing an item amount by quantity.
When an SD functionality is used, 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. Therefore, if
you need to transfer the unit price of the material directly from the order condition, a
ZXVVFU04 software module should be applied. The price generation algorithm is given in the
document entitled Unit Price Transfer from SD to the Tax Invoice.
A semaphore system enables to control possible unit price variations should you
wrongly describe the price generation terms.
21

The program computes the difference between the price transferred by you and that
calculated by diving the item value by the quantity of materials. Should the difference be
equal to zero, the sempaphore will be green, and should it be non-zero and fall within the
tolerance limit (the tolerance is displayed on the selection screen of the generation program),
the semaphore will be yellow, and otherwise red.
If you deem it necessary to only transfer quantity, by means of the ZXVVFU04
software module, to each item of the financial statements, the generation program will be
forced to independently determine the consistency between the items of sales invoice and
financial invoice, which makes a material impact on the program operation speed. Besides, if
several entries with similar material/quantity/measurement unit combination are available in
the order item, computational errors might arise and, thus, the semaphore will always be
yellow in this case.
If the semaphore is yellow, original document and document offered for generation
must be analyzed to avoid probable errors. Red color points to an error in the unit price of the
material contained in the tax document, which is offered for generation.
Attention! A necessary prerequisite for correct unit price determination is absence of
FI summarization. If summarization is included (several SD items are reflected in one
FI item), quantity and price will not be transferred correctly if there exist several items
with similar material, but different price. Thus, should summarization exist in the
customers system, 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 tax invoice may be generated, if necessary,
but the price will be determined as a cost of item/quantity.
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.
Requirements for Additional Settings:

- A deferred tax field (transaction/ftxp) should be set up for every tax code, which is
used in output tax invoices and advances received. The field should contain the tax code
given by default in the invoice issued to the document. For instance, Z1 tax code should be
given for a commercial invoice with a I2 tax code. The program generated tax invoice will then
contain this tax code. Offsetting code D4 should be specified for a Z1 tax code, and a K2 tax
adjustment code should be given for D4.
A deferred tax code to be used instead of K2 when previous-period adjustments are
generated should be given, for instance, 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).
- for correct program operation, NAV, ZUS, VS1, and IU2 transactions should be 4type transactions.
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.
To include this functionality, you have to:
perform transaction FIBF:
settings - products partner activate:
Create a new entry J1UF J1UF (if not available yet)
Settings P/S modules
22

- ...partner
Activate functional module J_1UF_CORR_NALOG_NAKLAD for 00001030 events.
To disconnect this functionality, you have to perform transaction/FIBF: Settings P/S

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

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, BSEGREBZJ, BSEG- REBZZ).
Similarly, advance recalculation must contain a reference to the commercial invoice. For
this reason, account and advance should only be cleared according to a "partial payment"
method or by means of an advance recalculation transaction (/F-39).
If an account to which debt reduction was posted should be reversed, then debt reduction
should also be reversed, which will enable to generate the document of tax invoice
adjustment for the account on the basis of the reverse document. It should be noted that a
reference field value can be corrected manually after automatic generation of the document.
If several advances should be simultaneously cleared with the commercial invoice, an
advance recalculation transaction should be used with mandatory reference to the account.
Otherwise, one adjustment will be formed to the entire clearing amount with reference to the
first advance.
If the reversed document and an appropriate reverse document fall under the date range
given on the selection screen, an algorithm will work as follows: if a tax invoice was issued for
the reversed invoice, an adjustment for the tax invoice will be formed for the reverse
document.
If the reversal procedure is applied prior to the tax invoice generation for the commercial
invoice (advance), neither tax invoice, nor adjustment for the reversed and reverse
documents are formed. This logics works even if we cancel clearing, which should be
performed as the reverse document is formed.
In exceptional cases, tax invoices may be generated manually by reference to a specific
advance or commercial invoice. The tax invoice generation program will then no longer
process these items.
Tax Invoice Generation for Advance in a Special Processing Mode

To streamline the quantity of tax documents for the sales chain, the generation program
contains an option Special Advance Processing. This option is designed to automatically
generate tax invoices containing the range of materials, for an advance payment document
(under 100%). An advance must be related to the customers order for this functionality to
work. To that end, a customers order number should be specified in the field TradeDoc
(BSEG-VBEL2) when posting the advace. The order item number is not important since the
program selects the range data automatically, starting from the first item.
When this option is activated, a tax invoice for advance containing the customers order range
is formed in the generation program. For this purpose, no tax invoice is generated for the
commercial invoice to avoide unnecessary adjustments, 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. Such tax invoice will herein
contain the range of goods starting from the last order item.
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.
If the order range is changed after invoice generation, this will not be recorded in the tax
invoice document for the clearing document. In this connection, the total amount of tax
invoices will correspond to the amount invoiced. An adjustment for range changing purposes
should be given manually, if necessary.
Parked Input Tax Invoice Generation

24

Based on the concept adopted, tax invoices should be generated for every document
containing certain tax codes. Such documents include, for instance, commercial invoices
(including MM), advances, and advance recalculations. Payment documents are disregarded
if they contain no tax code. If advance is recalculated, an adjustment shall be calculated for
the invoice, which is issued for the advance concerned.
To facilitate input tax invoice entry, automatic generation of parked documents is
possible on the basis of commercial invoices, advances, and advance recalculations. The
generation is ensured by using an additional functionality. To include this functionality, you
should:
Perform transaction FIBF:
Settings - products - partner activate:
Create a new entry J1UF J1UF
Settings P/S modules
- ...partner
Activate functional module J_1UF_GENER_OTRIM_NAKL for events 00001030,

00001050, 00001060.
Table J_1UF_NAKL_RELEV serves as a User-Exit when documents for input tax

invoice generation are chosen by means of an pen FI functionality. It should primarily
contain an entry:
VERSION BUKRS MODUL
POOL
PUR
J_1UF_NAKLAD_CHECK_POOL.
0001
RELEVANT_PUR_DOCUMENT
This is wrong; it should be entered independently.

J_1UF_NAKLAD_CHECK_POOL program verifies documents for relevance. Here
you can determine your own program, which will select documents for processing based on
your own algorythm.
Tax invoice document types are given in table J_1UF_NAKL_MAIN for a PUR
version.
To automatically complete a payment form, a payment form for every input invoice or
issued advance should be specified in the field BSEG-ZLSCH. 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. It should be highlighted that this field should be
open for the field status variant and posting code. This field is completed out of the
recalculated advance for the adjustment generated in the advance recalculation and clearing
process. When the sales ledger is formed, value of the BSEG-XREF2 field is output in the
column Payment Form.
To exclude the clearing documents from the parked tax document (adjustment)
generation procedure, 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.
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.
25

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

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.
If the parameter "Exclude the Reversal" is activated, all the reversed documents and their
reverse documents are excluded if their posting dates are within the selected period.
The correspondence print request for selected tax invoices is generated when the register
is started with the option Generate a Print Request.
Additional Information
When the indicator Select Report Entries is on and a RFUMSV0 running date is
specified, only those documents will be included in the reports, which were selected when the
VAT Return was started with certain selection parameters and when indicator Updated:
TaxLineData/Time was activated.
Registers for Reconciliation of Accounts, Advances,

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, for which tax invoices or adjustments should be issued (invoice,
advance, advance recalculation, etc.). 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. It is recommended to limit the choice of documents concerned with certain
receivables, document numbers, posting dates or document dates, document types, and
reference values. The register is intended for efficient daily work and, thus, the date limit
setting is an important prerequisite for fast register operation to facilitate the reconciliation
procedure.
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, yellow one to the lack of
coincidence, and red one to the absence of tax invoices in the item. The tax invoice related
information in detail can be viewed by expanding the item required. Bringing the cursor to the
document number and double clicking with a mouse button will enable to view the document.
A filter for the first item can be installed. In this case, you can only choose, for instance, the
items for which tax invoices have not been issued, etc.
If you need to process mass data, 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. In this connection, the spool file will, instead of colorful
semaphores, contain a check entered in the respective item of each document.
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, to which tax invoices or adjustments should be issued (invoice, advance, returns,
etc.). 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),
with a year indicated.
It is recommended to limit the choice of documents analyzed with certain creditor,
document numbers, posting dates or document dates, document types, and reference values.
The register is intended for efficient daily work and, thus, the date limit setting is an
important prerequisite for efficient register running to facilitate the tax document reconciliation
27

procedure. 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, yellow one to
the lack of coincidence or to the creation of solely parked tax invoices, and red one to the
general absence of tax invoices in the item. The tax invoice related information in detail can
be viewed by expanding the item required. Bringing the cursor to the document number and
double clicking with a mouse button will enable to view the document. A filter for the first item
can be installed, which will enable to only choose, for instance, the items for which tax
invoices have not been issued, etc.
If you need to process mass data, 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. In this connection, the spool file will, instead of colorful
semaphores, contain a check entered in the respective item of each document.
VAT Return
The VAT Return is implemented by running a standard program RFUMSV00. It mainly
selects documents on the basis of a tax code. This means that VAT irrelevant to the VAT
Return (e.g., vendor invoices without tax invoices) is posted with a separate tax code to the
tax clearing account. When the VAT Return becomes relevant (e.g., when the tax invoice is
received), a tax clearing document is entered from the clearing account to the tax account by
using a VAT Return relevant tax code, which is a target (deferred) code for the invoice tax
code (tax group 2).
Program RFUMSV00
Operation Mode
The standard report RFUMSV00 serves functions as follows:
generates tax data flow report including:
Detailed information
Summary information
(regarding documents, 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, VAT Code and
Transaction Key, grouped on the basis of the company code, tax codes, tax transaction codes
as well as customer and vendor sales volumes.
Generates a document of VAT arrears carry-forward to a single budget settlement account in
the batch input mode, i.e. tax amounts are carried from various accounts 64* (input and
output VAT payment accounts) to a single VAT related budget settlements account.
28

the RFUMSV00 report processes only taxes with those tax transactions, which have tax types
such as either 1- output tax or 2 input tax (taxes and transactions with tax types 3
additional tax and 4 not charged to tax are not processed).
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
-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, a parameter Include in the Base Amount should be
activated parameters when starting the RFUMSV00 program.
Note Application
The RFUMSV00 program should correctly reflect tax turnover in a negative posting when tax
data are recorded in the UMSV table. To that end, correction in line with notes No. 335539,
503304 should be applied specifically to the RFUMSV00 program.
Starting from version 4.6, the program lacks a target (deferred) tax code accounting option.
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).
Carry-Forward Document Generation
In order to generate the document of VAT arrears carry-forward to a single budget settlement
account, 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, a RFUMSV00 program operation result, i.e. a UMSV table (tax code
summaries) should be used to fill in the tax return fields. Besides, group version settings
should be used and executed for the tax return (table T007K).
To post VAT amounts to VAT Return lines, tax invoice codes should be assigned to
the respective group number, which, in turn, determines the VAT Return line by means of
transaction /OBCG: determination of a group number and, respectively, the VAT return
29

line number in the T007K table for the tax base and amount. A tax group version for the
VAT Return is not specified. The tax code is assigned to the group number concerned.
Consistency between the group number and the VAT return line number can be viewed by
starting the J_1UFTAX21 program through the parameter Print Line Numbers Instead of
Amounts.
The print program J_1UFTAX21 is used to print the VAT Return in the form. In this
connection, the report processes only those document items whose VAT code is recorded in
the table T007K.
To print the consolidated VAT Return, all Ccs subject to consolidation should be
assigned to the tax group, at which level address data are determined along with the VAT
payer number (T007F-UMSNR), certificate number standard text J_1UF_SVIDOTSTVO,
and USREOU code standard text J_1UF_KODEDRPOU.
VAT Return Downloading to the XML-File

Pursuant to Order No. 357 of the State Tax Administration of Ukraine, dated July 1, 2004, the
VAT Return may be downloaded to an electronic XML-format document (XML-file).
To download the VAT Return data to the XML-file, the following parameters of the XMLOutput Section should be filled in on the selection screen of the J_1UFTAX21 program:
- enter a check Download into the XML-Format;
- specify a catalogue in the "Folder" field, which will host the downloaded return (e.g.,
C:\Temp\). The file name is generated automatically according to an algorithm specified in
Appendix 1 of Order 354.
- 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 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 fields Single-Type Document Number", Corrective Document Number, Running
Number should be filled out according to Appendix No. 1 to Order No. 357.
After the data are downloaded to a file, an electronic digital signature should be applied to the
file. An electronic key is provided by the State Tax Administration of Ukraine.
The procedure for reporting files transfer to the tax office should be inquired from the district
tax office.
30

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SAP country manual UA

Value Added Tax Processing in Ukraine

VAT Accounting in Line with Ukrainian Legislation

SAP country manual UA

SAP country manual UA

Tax Transaction Setting

Tax Credit Accounting

Credit Tax Credit without Tax

Tax Invoice Received:

Tax Invoice Received:

Credit Tax Credit

Commercial Invoice Received:

Tax Invoice Received:

Issued Tax Invoice Accounting

Credit Output VAT

Tax Invoice Issued

Credit VAT on Products

SAP country manual UA

Credit Output VAT

Tax Invoice Issued:

Tax Invoice Issued:

Tax Account Management Terms

Tax credit without tax invoice

Tax credit settlements

Value added tax paid to the budget

Tax liability settlements

Output VAT without tax invoice

VAT on products sold payable to the

SAP country manual UA

Condition class D (taxes)

Condition class D (taxes)

Condition class D (taxes)

Determination of TAXUAN Tax Calculation Scheme

Base amount for tax calculation

Input Tax on Inventory Items Purchased

Tax on inventory items purchased, which

(General) Output Sales Tax

SAP country manual UA

Calculated tax credited to the sales

Gross Income, Expenditure

Gross income/ expenditure

VAT- sales revenue

4 Not charged to tax

VAT- sales revenue

4 Not charged to tax

4 Not charged to tax

4 Not charged to tax

SAP country manual UA

Tax on Inventory Items Purchased

an input tax on tangible assets,

Not charged to gross expenditure

Net of VAT for non-taxable transactions

Import, 85% included into gross expenditure

Import, included into gross expenditure

20%, long-term agreement advances

20%, long-term agreement input tax

Advances to profit tax-exempt entities

Input tax of 20%, not included into gross expenditure

Gross expenditure adjustment, change in the compensation amount

Net of VAT for taxable transactions, included into gross expenditure

Gross expenditure adjustment net of VAT, change in the compensation amount

Output Tax Codes:

Advance received for goods (services) - 0%