EU Sales and Purchase List 

Use

Companies in EU member states are required to report all sales and purchases made between themselves and other companies in the European Union and submit this information to their own tax authorities in an EU sales list. The EU Sales and Purchase List for Poland, Hungary, and Czech (RFASLD15) report enables companies in these countries to fulfill this requirement by preparing and printing the data required, either in their local currency or in Euros.

Prerequisites

In Poland and Hungary, the sale and acquisition of goods have to be reported, and the sale and acquisition of services are to be excluded from the report. Furthermore, in Hungary, sales and acquisitions have to be reported separately based on VAT codes. You can configure the EU Sales and Purchase List for Poland, Hungary, and Czech (RFASLD15) report to meet these requirements. We also recommend that you create different report variants for these basic scenarios. The report deals with standard documents, whose output VAT code is marked as an EU code with the value 1/7, 3/8 or 9 in configuration. Tax codes with EU code 2 (sales service) are excluded from the list. To assign the relevant EU codes, carry out the IMG activity Define Tax Codes for Sales and Purchases in Customizing for Financial Accounting (FI) by choosing Financial Accounting Global Settings ® Tax on Sales/Purchases ®Calculation ® Define Tax Codes for Sales and Purchases.

 

You can carry out the report either in your local currency or in Euros. To use Euros, you have to specify an alternative currency as the reporting currency by carrying out the IMG activities Activate Alternative Local Currency for Advance Tax Return and Specify Alternative Local Currency for Sales/Purchases Tax Return in Customizing for Financial Accounting (FI) by choosing General Ledger Accounting ® Business Transactions ®Closing ® Reporting ®Sales/Purchases Tax Return ® Activate Alternative Local Currency for Advance Tax Return and Specify Alternative Local Currency for Sales/Purchases Tax Return. When you have made this setting, the Alternative Currency checkbox appears on the report selection screen. You then select this checkbox and the system uses the alternative currency you have specified for the output value in the Reporting Currency column in the output list. If you do not select this checkbox, the value in this column is specified in the local currency.

 

To store additional specifications for the company code, carry out the IMG activity Enter Global Parameters in Customizing for Financial Accounting (FI) by choosing Financial Accounting Global Settings ® Company Code ® Enter Global Parameters.

 

Finally, ensure that you have maintained the VAT Reg. No. field either in the business master record or when you post the invoices. If you have not assigned a VAT number here, the report outputs an error list.

Procedure

To access the report, on the SAP Easy Access screen, choose Accounting ® Financial Accounting ® General Ledger ®Reporting ® EU Sales List ® Poland, Hungary and Czech.

To run the report, proceed as follows:

       1.      Enter the required data in the first four report fields at the top of the screen.

       2.      In the General Selections frame, enter the relevant posting date and reference document number, if necessary.

       3.      In the Further Selections frame, enter the reporting quarter to be used for document selection.

The reporting quarter is the calendar quarter. You should create the EU Sales and Purchase List either once per year, or every quarter of the year under review. If you are able to return the list to the responsible tax authority in a rhythm other than quarterly, enter the posting date in the General Selections frame, as well as the reporting quarter and the year under review. If you have made an entry in the Posting Date field in the General Selections frame and you also enter a reporting quarter here, the reporting quarter entered is irrelevant and documents are selected based on the posting date.

       4.      Select either the Used as Posting Date or the Used as Document Date radio button, according to whether you want those documents to be selected whose posting date falls within the reporting quarter specified, or rather those whose document date falls within this reporting quarter.

       5.      Enter the tax country and tax code, as defined in Customizing (see above under Prerequisites).

       6.      If you are in Poland, enter the tax date. Otherwise, proceed to step 7 (for Czech Republic) or step 8.

The date range entered here specifies the period within which the tax date (found in the document header text) must fall in order for the document to be included in the report selection. If you enter a tax date range, the reporting quarter specified in the Reporting Quarter frame is irrelevant. The tax date is used for document selection. If you do not enter a tax date, the reporting quarter is used for document selection based on either the posting date or document date, depending on your selection.

       7.      If you are in the Czech Republic, enter the document type. Otherwise, proceed to step 8.

The document type distinguishes the business transactions to be posted. If you enter a document type, the transaction type is automatically set to 1 and the selected documents are considered to be internal invoices. If you do not enter a document type, the transaction type is set to 0, unless there is a triangular deal, in which case it is set to 2.

       8.      In the Output Control frame, select the Update Run checkbox to ensure that the postings are recorded for future correction runs.

       9.      Select the Line Item Display checkbox if you want the report to display the output in a list at line item level.

   10.      Select the Show Downpayments checkbox if you want to include downpayments in the report selection.

If you select this checkbox, the entry A is displayed in the Trans Type column in the report output list.

   11.      If you want the report to display the output in the form of a list, specify the required layout variant in the Layout field in the List frame.

To create a new variant, first run the report in online mode (with limited data), create and save the variant. You can then enter the new variant in the Layout field in future runs. This is useful if you want to execute the report in the background.

   12.      If you want to print the output in accordance with the legal requirements, select the Print Form checkbox in the Form frame, and, in the Form Name field, enter the SAPscript/Smart Form to be used for formatting. In the Output Device field, enter the printer to be used to print the form. You can then print the data on the form provided by your tax authority.

   13.      If you want to create an electronic file for the output, in the Format Tree field in the File frame, enter DME with the tree type ASLD. Select whether you want the file to be downloaded on local file or on application server, and specify the relevant file name.

   14.      In the Additional Details frame, select the Normal radio button if you want to display data records individually at document level.

If you also select the Update Run checkbox, the data records are accumulated and stored with number 0001 in table RFASLD15. This is required for Poland and Hungary the first time you run a declaration for a period to ensure that correction runs can be performed properly. Otherwise, corrected declarations are not possible for these countries.

If you run a declaration for a period with the same data for the second time with both the Update Run and Normal checkboxes selected, the table is not updated because the records already exist there. If you run the declaration with these selections but with different data, the table is still not updated, because in this case you have to select the Correction checkbox instead of the Normal checkbox. If you have already done this and then run the declaration again with Update Run and Normal selected, the correction table entries are deleted for the period and the new data is saved with number 0001 in the table.

   15.      Select the Correction radio button if you want to run a declaration with corrected sales and acquisition data.

The system displays the current data records as well as the most recent data records from table RFASDL15. If you also select the Update Run checkbox, the data records are accumulated and stored in table RFASDL15, and they are assigned a sequential number. This is required for Poland and Hungary to ensure that correction runs are performed properly. Otherwise, corrected declarations are not possible for these countries. Whenever you run a declaration with the Update Run and Correction checkboxes selected, the table is always updated and the records are saved with the last number plus one, regardless of whether the data has actually changed.

   16.      If you are in Hungary, select the Convert Amounts checkbox if you want to convert foreign currency invoices. Otherwise, proceed to step 17.

If you select this checkbox, foreign currency invoices are converted with an exchange rate given by the authorities. You also have to specify the exchange rate type to be used for the conversion, and select whether you want the calculation to be based on the posting date or document date.

   17.      Choose Execute to run the report.

Result

The EU Sales and Purchase List for Poland, Hungary, and Czech (RFASLD15) report generates the information to be reported based on your selections and Customizing settings. To meet the legal reporting requirements, you have to print the data on the form provided by your tax authority and send this paper copy to them. You have to submit this form either quarterly or annually, but you can execute the report at different intervals depending on your requirements (for example, for testing purposes or if your tax authority allows this).