VAT Net
Posting in FI 
Scope of Functions
As of 46C , users are allowed in FI to have system multiply VAT tax code by net-of-tax line item amount and come up with the tax-included final invoice amount. This results the same T-account posting as in default posting( gross approach). What differs is the sequence of posting: for net posting you enter GL line item amount first whereas in gross approach you enter customer/vender line item amount first. This new function aligns the design concept in FI document posting to that in SD billing document . It also eases data entry procedures for end users.
See also
ON-Line documentation for VAT Net Posting in Document Entry