Process documentationPreparation of VAT Returns

 

At the end of the month or each quarter, you submit a VAT return to the tax office. For more information on the structure of the VAT Return, see VAT Return Structure.

Prerequisites

To be able to prepare VAT returns, make the following settings in Customizing for Financial Accounting (New) under Start of the navigation path General Ledger Accounting (New) Next navigation step Periodic Processing Next navigation step Report Next navigation step Statutory Reporting: Russia Next navigation step VAT Returns End of the navigation path:

  1. Create or select existing layout versions of the VAT return, which are then used by the VAT Return program to prepare XML files in the Maintain VAT Return Versions activity.

  2. Assign reporting tax object hierarchies to VAT return sections in the Assign Reporting Hierarchies to Return Sections activity. Fill out these hierarchies.

To prepare section 2 of the VAT return:

  1. Enter tax codes for country RU and Tax Grouping version DTA in Customizing for Financial Accounting (New) under Start of the navigation path General Ledger Accounting (New) Next navigation step Periodic Processing Next navigation step Report Next navigation step Sales/Purchases Tax Returns Next navigation step Group Tax Base Balances End of the navigation path. The Deferred Tax Transfer program would write data to the Tax Balances per Company Code, Tax Code, Processing Key and Client table (J_3RUMSV) table.

    You can also use your own tax grouping versions instead of DTA by defining them in the Name Tax Grouping Version activity.

  2. Define customers for section 2 on the SAP Easy Access screen under Start of the navigation path Accounting Next navigation step Financial Accounting Next navigation step General Ledger Next navigation step Reporting Next navigation step Tax Reports Next navigation step Russia Next navigation step VAT Return -> Define Customers for Tax Agent Data End of the navigation path.

  3. Define vendors for section 2 on the SAP Easy Access screen under Start of the navigation path Accounting Next navigation step Financial Accounting Next navigation step General Ledger Next navigation step Reporting Next navigation step Tax Reports Next navigation step Russia Next navigation step VAT Return -> Define Vendors for Tax Agent Data End of the navigation path.

Process

  1. You perform closing for VAT as described in Closing for VAT.

  2. You prepare the XML-based output files for sections 10-12 by using the Invoice Journal. Check the INN and KPP codes for correctness against the Unified State Register of Taxpayers (EGRN) by selecting the Check INN/KPP option under the Output Control group box on the selection screen. All INN and KPP codes must be up-to-date at the accounting document date.

    For more information, see Preparing Data for Sections 10, 11 and 12.

  3. You prepare the XML-based output files for sections 8-9 by using the Sales Ledger and the Purchase Ledger.

    For more information, see Sales Ledger and Purchase Ledger.

  4. You prepare the data for sections 1-7 by following the procedure described in Calculating VAT Totals. The system stores the total VAT amounts in the Tax Balances per Company Code, Tax Code and Processing Key table (UMSV) under the run ID of your choice, which you then state when you prepare the VAT return.

  5. You prepare the data for section 2 by using the Deferred Tax Transfer (RFUMSV50) program. In the Prepare Printing of Forms group box, select Entry in UMSV, enter the run date, and a run ID of your choice. The system stores the total VAT amounts in the Tax Balances per Company Code, Tax Code, Processing Key and Client table (J_3RUMSV) under this run ID, which you then state when you prepare the VAT return.

  6. You prepare the data for section 5 of the VAT return by following the procedure described in Preparing Data for Section 5.

  7. You prepare the VAT return XML-based output file as described in Creating Electronic VAT Returns.