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Function documentation Top Customers Report Locate the document in its SAP Library structure

Use

You use this report to prepare a list of your best customers. The list provides you with all the information you need to fill out the electronic form provided by the Mexican tax authorities, so once you have created the list, you can fill out the form manually.

To access the report, on the SAP Easy Access screen, choose Accounting ® Financial Accounting ® Accounts Receivable ® Reporting ® Mexico ® Top Customers Report.

Features

The list shows all customers that have made purchases in excess of the minimum amount stipulated by the authorities. This amount is net of value-added tax (VAT).

If fewer than 50 of your customers are over the minimum, the report makes the list up to 50 with the next best customers.

Performance Issues

Since the system records customer items gross of VAT, the report, in order to determine the net business volume, has to identify the VAT on each customer item and deduct it from the gross amount.

To apply this procedure to all customers would be too resource-intensive, so the report firstly checks which customers have the potential to be in the top 50, and calculates the net business volume for them only.

How the Report Identifies the Potential Top 50 Customers

It is probable, but not certain, that the top 50 customers in terms of gross business volume will also be the top 50 in terms of net business volume. Differences can arise due to the fact that not all customers have to pay the same rate of VAT.

For example, assume that the customer at 50th place has made purchases from you worth MXN 1,150,000 inclusive of VAT. If the maximum VAT rate is 15%, the most VAT that the customer can have paid is MXN 150,000. That means that the customer must have made purchases of at least MXN 1,000,000 net of VAT.

If the customer at 51st place has gross purchases of MXN 1,144,000, the report also has to include it in the list of potential candidates, since, for example, it might be charged VAT at only 10%, which would mean net purchases of MXN 1,040,000. That means that its net purchases could potentially be higher than those of customer 50.

Once the Potential Top 50 Customers Have Been Identified

Once the report has determined the potential top 50 customers, it calculates their exact net business volume. To do so, it deducts the tax items from the customer items.

Selection

In order to speed up the report, we recommend that you use the options in the Improve Performance group box.

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