Tax Invoice Numbering 

Use

According to the Thai Revenue Code, each business place must number all customer tax invoices and vendor tax invoices sequentially. The system generates these numbers for you automatically.

Features

Customer Tax Invoices

Every month, the Revenue Department informs each of your business places which numbers they can use to number customer tax invoices. It issues each business place with separate numbers for each document type.

For sales in the system, you have to decide whether you want to create customer tax invoices using Sales and Distribution (SD) or Accounts Receivable (FI-AR):

·        If you use SD, the system uses the billing document number as the tax invoice number. When it generates an accounting document, it copies this tax invoice number into the accounting document.

·        If you use FI-AR, you have to set up a separate number range (see Customizing below).

You can only use one component, otherwise the tax invoice numbers will not be sequential.

Vendor Tax Invoices

When a vendor sends you a tax invoice, you enter it in the system, making sure to enter the tax invoice number. Furthermore, the Revenue Department also requires you to number vendor tax invoices sequentially as well. The Revenue Department assigns each business place with separate numbers for each document type.

When you enter a vendor tax invoice in the system, you enter the tax invoice number as printed on the document. The system then also assigns it another tax invoice number of your own (see Customizing).

You can use Accounts Payable (FI-AP) and Logistics Invoice Verification (MM-IV-LIV) to enter vendor tax invoices. Since they both use the same number range, the system numbers all vendor tax invoices sequentially, irrespective of which component you enter them in. Note that if you enter a tax invoice in MM-IV-LIV, the tax invoice number is only shown in the corresponding accounting document, not in the logistics document.

Activities

Customizing

If you want to use FI-AP, FI-AR, or MM-IV-LIV to number the tax invoices, set up the number groups and ranges for vendor tax invoices and customer tax invoices in Customizing for Cross-Application Components, by choosing General Application Functions ® Cross Application Document Numbering ® Thailand.

Day-to-Day Activities

In SD, when you create a billing document that includes a value-added tax (VAT) item, the system copies the billing document number into Reference Document Number field. This serves as the tax invoice number. When you or the system generate an accounting document from the billing document, the system copies the tax invoice number into the same field in the accounting document.

Alternatively, if you do not use SD, the system automatically generates a tax invoice number whenever you create an accounting document that includes a VAT item (other than for deferred tax), and records it in the Reference Document Number field in the accounting document header.

When you print out a tax invoice (see Correspondence), the system shows the tax invoice number.

When you enter a vendor tax invoice in FI-AP, you enter the tax invoice number and when you save it, the system generates another tax invoice number.

When you enter a vendor tax invoice in MM-IV-LIV, you enter the tax invoice number, and when you save the tax invoice, the system automatically generates another tax invoice number (using the same number range) in the corresponding accounting document.

Reporting

The tax invoice numbers are shown in all the appropriate tax reports.