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Function documentation Processing Self Invoices Locate the document in its SAP Library structure

Use

Goods purchased from a vendor within the European Union (EU) are subject to acquisition tax. In Spain, you need to apply the acquisition tax to the local rate and subsequently create a self invoice. The self invoice must have a unique document number, and it must add the value-added tax (VAT) percentage that applies to the product in Spain.

You use the Print Program: Self Invoices for Spain (RFKORDES) to:

Integration

At month- and year-end, you report your self invoices as outgoing invoices in your VAT register. To do so, you run the Advance Return for Tax on Sales/Purchases program (RFUMSV00).

Note

You must run the RFKORDES program before you run the RFUMSV00 program for reporting acquisition tax.

Prerequisites

You need to work through the following Customizing activities in Financial Accounting (FI), under Financial Accounting Global Settings:

  1. Maintain tax codes, under Tax on Sales/Purchases ® Calculation ® Define Tax Codes for Sales and Purchases.

    2. Create a new tax code that covers self invoices generated for purchases within the EU. Make the following entries: tax rate 0 for input tax (transaction key VST), and the tax rate according to Spanish law for acquisition tax credit and debit (transaction keys ESA and ESE). You also need to mark the tax code as relevant to sales within the EU, by choosing the Properties pushbutton and entering 1, 3, or 9 in the EU code field.

    Create as many new tax codes as you have differing acquisition tax rates.

  2. Define the number range for self invoices and assign it to your company code.

    3. Create a new number range, under Document ® Document Number Ranges ® Define Document Number Ranges; specify your company code and choose the Change Intervals pushbutton. Next, you need to assign this number range to your company code as the one for self invoices, under Tax on Sales/Purchases ® Basic Settings ® Spain ® Assign Number Range for Self Invoices to Company Code.

  3. Assign the self invoice form to the print program and your company code, under Correspondence ® Define Form Names for Correspondence Print.

We deliver SAPscript form F140_SLF_INV_ES as a template for self invoices. You need to assign it to your company code and print program RFKORDES.

Features

Note the following features for the RFKORDES program:

Selection

The program selection screen is divided into the following sections:

Here you can limit your selection of vendor invoices by company code or document number, for example.

Once you have printed self invoices in a given month, you can restrict your document selection to a specified print-date range.

You can specify that self invoices are to be printed by setting the Print Self Invoices Using Form indicator and entering the corresponding output information.

Here you can also specify that the system is to generate a list of self invoices that are created in the current run.

Here you can specify that the system is to generate self invoice document numbers, by setting the Generate Numbers indicator. You need to make this setting to post the self invoice with a unique document number.

Example

Assume that you purchase goods from a company in France for EUR 100, and the tax rate for the product in Spain is 15%. You post a standard vendor invoice for EUR 100, input tax of 0, input acquisition tax of EUR -15, and output acquisition tax of EUR 15. By posting the invoice in this way, you simulate the tax that would be applicable if the purchase were made from a Spanish vendor. You pay no tax, but the system generates tax line items that are later required in VAT reporting. You are also able to generate and print a self invoice based on the vendor invoice.

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