Posting Customs Receipts (FI-AP) (SAP Library

Posting Customs Receipts (FI-AP)

Use

From January 1, 2002, companies have to pay the value-added tax (VAT) on imported goods directly to the customs authorities, when the goods arrive. In turn, the authorities issue a receipt, which has to be included in the tax return, together with details on the base amount and the amount of tax paid.

Customizing

In order to post documents for pre-paid VAT and vendor invoices for imported goods, you need to make the following Customizing settings:

Create Government Uniform Invoice (GUI) format 28.

Create new document types as appropriate: The document types you create depend on how you pay the VAT to the customs authorities. If you pay the tax through a bank transfer, you need to create a new document type similar to a general ledger account document. If you pay through your forwarders, then you need to create a new document type similar to a vendor invoice.

Assign the document type(s) to document class 28.

Update your prepaid VAT general ledger account with tax category ‘<’ (input tax). You can find the Tax category field on the Control data tab when you edit the general ledger account company code data. By having this category you can post the tax amount directly to this account, together with a tax code and base amount.

Procedure

To post pre-paid VAT, use the complex posting transactions for posting documents and entering vendor invoices:

Posting documents

From the SAP Easy Access menu, choose Accounting ® Financial Accounting ® General Ledger ® Document Entry ® General Posting

Entering invoices

From the SAP Easy Access menu, choose Accounting ® Financial Accounting ® Accounts Payable ® Document entry ® Invoice – general

Enter the customs receipt number (14 digits) in the Reference field of the header data.
Assign your debit postings to your pre-paid VAT general ledger account.

Enter the tax amount and the tax code. The tax base can be determined automatically if you select Determine tax base.

Enter the relevant business place.

Note

You also have the option of entering several customs receipts as a single accounting document. To do this, in step 1 leave the Reference field empty and in step 2 enter the receipt number in the Assignment field.

Assign your credit postings to either your bank account (if you pay by bank transfer) or to your vendor account (if you pay through your forwarders).

Enter the amount and the business place. You do not need to enter any tax codes.

Note

You do not need to enter any tax codes when you enter invoices for imported goods that you receive from overseas vendors.

Result

By following this procedure you ensure that the VAT Return program and the Data Medium Exchange Engine (DMEE) format tree TW_GUI_DETAIL are able to capture the correct VAT data.