O6oop nomx paopa6ozox

EhP 5: Paopensnmu y=ez

HQC
SAP AG 2004, Title of Presentation / Speaker Name / 2
Copepwanue
3akouopa1enuume 1peonauun k nepeuum paspenuuoro yue1y
HC
Rpepnaraeuan ue1opuka nepeuun paspenuuoro yue1a HC
Peanusauun n cuc1eue SAP
SAP AG 2004, Title of Presentation / Speaker Name / 3
Tpe6oanun (1) O6naraemme u neo6naraemme onepaquu
HK PO, c1. 149 n. 4:
B cnyae, ecnu uanoronnafenuukor ocyecfennkfcn onepauuu, nopneaue
uanoroonoeuuk, u onepauuu, ue nopneaue uanoroonoeuuk ... ,
uanoronnafenuuk onsau eecfu paspenuuu yef fakux onepauu.
HK PO, c1. 170 n. 4:
Cyrru uanora, npepLneneuuue npopaeuaru foeapoe (paof, ycnyr), uryecfeeuuux
npae uanoronnafenuukar, ocyecfennkur kak onaraerue uanoror, fak u
oceoopaerue of uanoroonoeuun onepauuu:
- yufueakfcn e cfourocfu foeapoe (paof, ycnyr) (no ueonaraerur onepauunr);
- npuuurakfcn k euefy (no onaraerur onepauunr);
- npuuurakfcn k euefy nuo yufueakfcn e ux cfourocfu e fo nponopuuu, e kofopo
ouu ucnonusykfcn pnn npouseopcfea. Rponopuun onpepennefcn ucxopn us cfourocfu
ofrpyeuuux foeapoe (paof, ycnyr), onepauuu no peanusauuu kofopux nopneaf
uanoroonoeuuk (oceoopeuu of uanoroonoeuun), e oe cfourocfu foeapoe
(paof, ycnyr).
SAP AG 2004, Title of Presentation / Speaker Name / 4
Tpe6oanun (2) Bxcnopznme onepaquu
HK PO, c1. 165 n. 10:
Ropnpok onpepeneuun cyrru uanora, ofuocnecn k foeapar (paofar, ycnyrar),
uryecfeeuuur npaear, npuopefeuuur pnn npouseopcfea u (unu) peanusauuu
foeapoe (paof, ycnyr), onepauuu no peanusauuu kofopux onarakfcn no
uanoroeo cfaeke 0 npoueufoe, ycfauaenueaefcn npuunfo uanoronnafenuukor
yefuo nonufuko pnn uene uanoroonoeuun.
HK PO, c1. 166 n. 6:
Cyrra uanora no onepauunr peanusauuu foeapoe (paof, ycnyr), onaraerux no
uanoroeo cfaeke 0 npoueufoe, ucucnnefcn ofpenuuo no kapo fako onepauuu.
SAP AG 2004, Title of Presentation / Speaker Name / 5
Mezopuxa (1) - O6an cxema paopensnoro y=eza
SAP AG 2004, Title of Presentation / Speaker Name / 6
Mezopuxa (4) Paopenenue xopnux cq
Bxopnmue cq

Hcxopnmue cq

Heon. HC

18%

10%

18%

K1
K2
K3

0%

0%

0%
SAP AG 2004, Title of Presentation / Speaker Name / 7
Mezopuxa (5) Depenoc HQC
Ro Ro ueonaraeumu ueonaraeumu HC HC
onepauunu onepauunu
Opao1ka nxopnmero HC:
10% 10% u u 18% 18%
0 % 0 %
Rporpauua
nepeuoca
uanora
B ceec1ouuoc1u
npopykuuu
K nmue1y
K nmue1y nocne
nop1nepxpeuun
unu nocne
uc1eueuun cpoka
SAP AG 2004, Title of Presentation / Speaker Name / 8
Peanuoaqun (1) Pac=ez xooqququenzo
3apaua pacue1a koaqquuueu1on pemae1cn n paukax npoek1uoro
pemeuun.
B paukax koucan1uurono uo1m ype1 noc1annn1ucn uepapxun
DHY pnn o1opa uopuanuumx, ueonaraeumx u akcnop1umx
onepauu u ype1 pekoueuponauo ucnonusona1u n FI-SL unu FFK.
Rocne pacue1a,
koaqquuueu1m sanopn1cn
n 1anuuy J_3RSSEPVATCOEF:
SAP AG 2004, Title of Presentation / Speaker Name / 9
Peanuoaqun (2) Paopenenue xopnux cq
Tpausakuun J3RSSEPINCVAT:
B paspenuum yue1 nonapam1 1onuko pokyueu1m c kopauu
uanora us rpynnm UNDF
SAP AG 2004, Title of Presentation / Speaker Name / 10
Peanuoaqun (3) Paopenenue xopnux cq no
oxcnopznmm onepaqunm
Tpausakuun J3RSLINKEXPINV :
B kauec1ne akcnop1umx cq nmupam1cn ucxopnmue cq c kopauu
uanora us rpynnm EXPT
SAP AG 2004, Title of Presentation / Speaker Name / 11
Peanuoaqun (4) Coopanue zopu=nmx co6mzuu no
oxcnopznmm onepaqunm
O1ue1 J_3RSINVOICE * :
__________
* Hcnonusye1cn cymec1nymman nepcun o1ue1a
SAP AG 2004, Title of Presentation / Speaker Name / 12
Peanuoaqun (5) Depenoc nanoro
O1ue1 J_3RFUM26:
1. Repeuoc nxopnmero HC no onaraeumu onepauunu (cq c
1unou N)
Bxopnmu
Kop HC
Ueneno
Kop HC
2. Repeuoc nxopnmero HC no ueonaraeumu onepauunu
(cq c 1unou F)
Bxopnmu
Kop HC
Kop com1un
'ueonar
J_3RTSE_CODE
Ueneno
Kop HC
SAP AG 2004, Title of Presentation / Speaker Name / 13
Peanuoaqun (6) Depenoc nanoro no oxcnopnmm
onepaqunm
O1ue1 J_3RFUM26:
3. Repeuoc nxopnmero HC no akcnop1umu onepauunu (cq c
1unou Z) npoucxopu1 1onuko n cnyuae nop1nepxpeuun
akcnop1uo onepauuu unu no uc1eueuuu 270 pue
Kop HC
akcnop1uo
onepauuu
Kop com1un
'nop1nepxpeuo
unu 'npocpoueuo
J_3RTSE_CODE
Ueneno
Kop HC
1 Overview and Architecture
1.1 Overview/Introduction
According to a Tax code of Russian Federation if organization performs taxable and tax-free operations
(from VAT point of view), it should maintain separate VAT accounting (article 149, item 4). And VAT for
each operation with tax rate 0% should be calculated separately (article 166, item 6). Additionally
organization shall have such accounting policy which provides information about input VAT, related to tax-
free and 0% operations. Indirect requirements of this are given in different places of chapter 21.
For realization ABAP technique is used.
1.2 Architecture
1.2.1 General information
1.2.1.1 Common process
1.2.1.2 Reports for input/output invoices processing
2 new reports are created. The first is for splitting of input VAT and the second is for linking of input
invoices to export invoices. Invoices are selected by user with selection-screen parameters.
A main criterion for selection is hardcode tax group, containing relevant tax codes. For input invoices this is
UNDF tax group, for export invoices EXPT. All tax positions from BSET with relevant tax codes are
selected (taking into account other selection conditions as filters).
To be able to assign invoice to appropriate category new tax group will be defined in T007K table. This tax
group name will be hardcode in the reports. Appropriate tax codes should be assigned by customer to this
tax group.
Tax Group Name (VERSION) Operation type
UNDF Input invoices of undefined type. Should be split between export and
domestic revenue.
EXPT Output export invoices.
Coefficients Linked export
invoices
Maintenance view Invoices selection
programs
J_3RFUM26
Transfer separated
input VAT
Create secondary
events for export
invoices
Split input
invoices
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If in the first report among selected input invoices there are documents with 0 tax amounts, warning
message is raised. In further processing these document positions will not be taken into account.
Each report provides ALV output. After any transfer is made user is not allowed to clear or update tables.
In this case warning Period is closed is raised.
Before start of tax transfer user can clear stored data of splitting and linking of invoices. If in current period
results are already stored in tables, reports display stored data instead of selection new. If tax transfer was
not initialized reports allow user to clear data: input separation report in table J_3RSINCINV, output
linking report in table J_3RSINVLNK. Table J_3RSINCINV can be cleared only after clearing
corresponding period in J_3RSINVLNK.
Warning message appears when user tries to save report results into DB when any select-option on not
general panel of selection screen is filled.
It is possible to run separation and linking reports in background mode. For this purpose special checkbox
Save is provided. In this mode reports not generate any user dialogs and messages. User is able to save
and use layout for ALV in background mode.
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3 of 10
1.2.1.2.1 Algorithms
Splitting input VAT according to coefficients - related to VAT free activities, related to taxable activities on
an internal market and related to export operations. For each activity invoices are gathered sequentially
until required sum of input VAT is collected. Required sum of VAT is calculated as total VAT of all selected
invoices multiplied on user-defined coefficient. If sum of collected VAT precisely equals to required sum
then invoices for next operation type start to be collected from next input invoice in internal table. If not,
current invoice is split between current operation type and next and parts of invoice are calculated
Link input invoices of export type to export invoices
no
No more export invoices
yes
yes
Split input invoices between types of operations according to
user-defined coefficients
yes
yes
No more operation types
no
no
Link export
invoices table
Calculate required sum of input export VAT for current
export invoice
VATrequired = Cexp export invoice tax base amount
For all export invoices
Select output export invoices
Output invoices
Select input invoices
For all input invoices from index
Calculate total VAT of selected invoices
Calculate VAT regarded to types of operations
according to user-defined coefficients
VAT type = user coefficient VAT total
invoice VAT < VATtype
Add VAT of current invoice to sum invoice VAT
Increment index
Next operation type (3 times total)
Split invoice between current and
next operation type
invoice VAT = VATtype
Calculate internal export coefficient (not user-defined)
Cexp = input VATexport / total revenueexport
For all input invoices of export type from index
Calculate input invoice VAT invoice part (if input invoice
was split before)
Add to sum input VAT
Increment index
VATrequired < input VAT
no
Split input invoice between current
and next export invoice
VATrequired = input VAT
Insert row with input,
output invoice and part of
input invoice into internal
table
Insert row(s) with input
invoice, type of operation and
part of invoice into internal
table
Split input
invoices table
Input invoices
Page
4 of 10
according to required VAT for operations. Information about this separation is kept in database table
J_3RSINCINV.
Possibility to separate input VAT of invoices, related to export operations between all exports operations
occurred in a current period:
for each export invoice input invoices are collected sequentially. Input invoices of export type are used
from previous splitting. Required VAT for export invoice is calculated as
Export invoice tax base amount total input VAT user-defined export coefficient / total export revenue.
First for each input invoice its VAT is multiplied on part corresponding to export operations if invoice was
split before. This part is coefficient < = 1. If collected sum does not precisely equal to required sum, invoice
is split in the same manner as before when split between types of activities. To be more precise part of
input invoice corresponding to export is used for splitting. Parts of split invoice are linked to current and
next export invoice. Finally linked export and input invoices are inserted into table J_3RSINVLNK.
1.2.1.3 Separate VAT tables
Split input invoices table
J_3RSINCINV
Input invoice
Operation type to which invoice assigned after
separation
Sum of invoice VAT corresponding to part
Separate VAT coefficients table
J_3RSSEPVATCOEF
Company Code
Year
Period
VAT-free coefficient
0% coefficient
Common operations coefficient
Transfer is produced
Dates and persons of last activities
Link export invoices table
J_3RSINVLNK
Export invoice
Linked input invoice of export type (part if input invoice
was split)
Sum of input VAT from linked invoice
Sum to transfer
Page
5 of 10
Separate VAT coefficients table from SRS REQ-PR-14015-0002. It has fields for period closing, dates and
persons who produced separation and linking of invoices. When user chooses quarter as fiscal period
record with coefficients automatically duplicates 3 times for each month from this quarter. Herewit h only for
the first month coefficients are filled as user defined. Remaining 2 records contain empty coefficient fields.
Reports use this rule to determine duration of period.
Split table contains split input invoices separated between types of activities according to user coefficients.
Link table joins export and input invoices. It has field representing sum of part of input invoice linked to
export invoice. Input invoice can be shared between more than one export invoices. This table has also
field for transferred sum of VAT which is filled during input tax transfer.
All tables contain period which can be month or quarter. All operations are attached to period.
1.2.1.4 Example of separation and linking invoices
These tables represent input/output invoice processing.
Selected invoices
Allocation of revenue and input VAT between types of operations
1.2.1.4.1 J_3RSINCINV
Split input invoices between types of operations. Types are defined in domain J_3RSOPERTYPE.
Input invoice Operation type Part
Input invoices Export invoices
id VAT id Revenue
1 200 1 400
2 400 2 500
3 100 3 100
4 50 4 200
5 150 5 300
6 50 6 100
7 50 7 250
8 150
Normal VAT Export operations 0%
2000
Revenue (RUR)
Total: 2000
Coefficients 0.5 0.3 0.2
500 300 200
VAT (RUR)
Total: 1000
Page
6 of 10
1 N (normal) 1
2 N 3/4
2 Z (export) 1/4
3 Z 1
4 Z 1
5 Z 1/3
5 F (VAT free) 2/3
6 F 1
7 F 1
While linking input invoices to export invoices part of input invoice corresponding to export operation is
used. In general it is hard or impossible to match input invoice to export precisely. Here represents part
of (part of input invoice) which is linked to export invoice.
1.2.1.4.2 J_3RSINVLNK
Linked output and input invoices assigned to export type
1.2.1.5 Normal VAT and VAT free transfer for input invoices
The report J_3rfum26 has to be extended to process correctly documents which belong to tax group
UNDF.
See new algorithm:
Export
invoice
Required of
VAT
Input invoice
Operation
type
Sum of export
part

1 60 2 Z 100 0.6
2 40 2 Z 100 0.4
2 35 3 Z 100 0.35
3 15 3 Z 100 0.15
4 30 3 Z 100 0.3
5 20 3 Z 100 0.2
5 25 4 Z 50 0.5
6 15 4 Z 50 0.3
7 10 4 Z 50 0.2
7 27.5 5 Z 50 0.55
8 22.5 5 Z 50 0.45
Page
7 of 10
Check if tax
code belongs to
group UNDF
Process as usual
No
Yes
Check if document exist
in table J_3RSINCINV
for J_3RSOPERTYPE =
F or N
No
Yes
Check table J_3RTSE_CODE
and find target tax code. New
values for domain
J_3RNKSEVENT should be
created (04 EXPT, 05
NORM)
Create tax transfer document
for full amount with new target
tax code
Page
8 of 10
1.2.1.6 Transfer input VAT assigned to export invoices
yes
Export output invoices are
selected
J_3RSINVOICE creates secondary
events in J_3RTSE
J_3RFUM26 creates transfer
documents for export invoices
J_3RFUM26 calls new function
module with parameters:
Export invoice
Sum of VAT to deduct
yes
FM looks for linked input invoices
and sequentially collects them until
sum equivalent to required % of
VAT is gathered
no
VAT of linked input
Invoice < VAT % to
deduct?
Add next linked input invoice*
Compute part** of linked input
invoice precisely matching required
% of VAT.
* Linked input invoice in general case can be part
of input invoice which was shared between more
than 1 export invoices.
** It is assumed that part of respective part of
linked input invoice is being computed if original
input invoice was split.
Post transfer document for
computed part of input invoice
Of tansferred VAT = tax
position of invoice?
Post clearing document for transfer
documents and input invoice
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1.2.1.6.1 New event type for J_3RSINVOICE
I f export confirmat ion is not received aft er 180 days, program J_3RSI NVOI CE creat es secondary event of
special new type which means t hat operat ion must be taxable. Event 03 should be added t o domain
J_3RNKSEVENT. While t ransferring t ax J_3RFUM26 processes such event as possibilit y t o deduct full input
VAT referenced t o t his export invoice.
1.2.1.6.2 J _ 3 R F U M 2 6 input tax transfer for export
Each t ime t he report J_3RFUM26 runs it calculat es act ual amount of confirmed export operations. Report
calls new funct ion module J_3RSTRANSFEXPVAT_J3RSSEPVAT. To this FM report t ransfers confirmed
amount of revenue of export invoice. I f input invoice is split between export and any ot her operation t ype
it is assumed t hat J_3RFUM26 makes VAT t ransfer for all ot her operat ions first t han export .
For each export invoice J_3RFUM26 calls funct ion module J_3RSTRANSFEXPVAT_J3RSSEPVAT wit h
paramet ers: document t ype, posting dat e for t ransfer document , document dat e for t ransfer document ,
invoice key, sum of VAT t o t ransfer and dat e prior t o paper original of the invoice should be received.
XREF1 of input invoice should be < = t his date. I f t his paramet er initial t hen XREF1 of invoice is ignored.
Also EVENT from J_3RTSE_CODE is t ransferred to search t arget t ax code.
Target t ax code for t ransfer is t aken from t able J_3RTSE_CODE. Key for search is EVENT and
TAX_CODE_FR. Export invoice t ax code is used as TAX_CODE_FR.
I f current t ransfer amount of export invoice is less t han already t ransferred FM posts reverse t ax t ransfer
document on t he difference bet ween current and t ransf erred amount .
When t ransfer document has been post ed FM checks if complet e VAT of invoice is t ransferred by collecting
all t ransfer document s regarding t o input invoice. I f so FM post s clearing document for invoice and t ransfer
document (s).
1.2.1.6.3 Example of confirmed part to transfer
While processing transfer in J_3RFUM26 for export output invoices % of confirmed part is passed. This %
is used to calculate corresponding input VAT for transfer. VAT is being accumulated from part of linked
input invoice. If there is more than 1 input invoice is linked, value of VAT is being collected sequentially by
summing.
In this example there is confirmed 60% of export invoice 5 so it is needed to transfer 60% of VAT, sum =
27 (45 total). First linked input invoice part (with id 3) has 20, completely take it. Next with id 4 is 25, we
need 7, take 0.28 part of it.
Export transfer
Export invoice % of VAT to transfer Required of VAT to transfer Input invoice Transfer part
4 50 15 3 0.3 0.5
5 60 20 3 0.2 1
5 60 7 4 0.5 0.28
6 100 15 4 0.3 1
1.2.1.6.4 Tax transfer reverse
Posted by J_3RFUM26 transfer and clearing documents can be reversed manually.
1.3 Selection screen parameters
1.3.1 Input Invoices Splitting Report J_3RSSEPINCVAT
Name Description
Type Domain/Data type
Page
10 of 10
Company Code PA T001-BUKRS
Fiscal Year PA BSET-GJAHR
Posting Period Period in which input VAT to be
separated
SO BKPF-MONAT
Tax Grouping Version PA J_3RSTAXGROUP
Enable Background
Processing
Save results of splitting w/o
confirmation dialog. For background
processing.
CH
Posting Date Date of posting of invoices SO BKPF-BUDAT
Document Number Invoice number SO BSET-BELNR
Document Type Invoice type SO BKPF-BLART
Layout PA VARIANT
VAT Accounts Accounts from which input VAT is taken SO BSET-HKONT
Vendor Creditor SO LFB1-LIFNR
1.3.2 Export Invoices Linking Report J_3RSLINKEXPINV
Name Description
Type Domain/Data type
Company Code PA T001-BUKRS
Fiscal Year PA BSET-GJAHR
Posting Period Period in which input VAT to be
separated
SO BKPF-MONAT
Tax Grouping Version PA J_3RSTAXGROUP
Enable Background
Processing
Save results of splitting w/o
confirmation dialog. For background
processing.
CH
Posting Date Date of posting of export invoices SO BKPF-BUDAT
Document Number Export invoice number SO BSET-BELNR
Document Type Export invoice type SO BKPF-BLART
Layout PA VARIANT
Type legend:
SO Select options
PA Parameter (general)
RBn Radio button (n marks the RB group)
CH Checkbox