sap tax notes

21734 - Determining sales tax (VAT) from any partner

Symptom

The tax determination requires the following information:

country of origin

destination country

tax number STCEG for businesses within the EC

tax classification of the customer

tax classification of the material

The determination of the country of origin and the associated access to the customer master and material master for the determination of the tax classification is described in Note 10560.

The determination of

country of origin

tax number

tax classification of the customer

in the standard system is performed according to certain rules:

a) The destination country is generally taken from the ship-to party.

b) The tax classification of the customer is determined from the ship-to party, the payer, or the sold-to party based on the existence of a tax number in the customer master record (also see Note 15244).

How can you configure the system such that the tax determination, that is destination country tax number

tax classification of the customer is not done using this rule, but instead is determined

1. generally from the sold-to party

2. generally from the payer

3. based on the existence of the tax number

4. generally from the ship-to party

----------------------------------------------------------------------

Symptom 2:

*********

Tax data that was created manually is lost when relevant address data of the ship-to party (for example, the field 'Land') is changed. However, the original tax data should be kept.

Other Terms

Tax determination, STCEG, Tax number, Indentification number, Tax classification, Country

Reason and Prerequisites

Solution

The possibility of selecting the desired procedure via customizing settings exists as of Release 4.0.

A solution is possible by a modification to the user exits. Refer also to Note 381348. As a precondition, however, the correction to programs LV05EU01 and LV05EU06 described below must be performed. This correction is present in the standard from Release 2.2F.

***********************************************************************

Adjusting customer order completion

***********************************************************************

To make the desired control possible, program MV45AFZZ is available for customer order completion. In the routine USEREXIT_PRICING_PREPARE_TKOMK you can use the following commands:

Possibility 1:

If you generally want to use the sold-to party for tax determination

TKOMK-TAXK1 = KUAGV-TAXK1. <--- for the tax indicator: Customer

TKOMK-LAND1 = KUAGV-LAND1. <--- for the Country Key

Possibility 2:

If you generally want to use the payer for tax determination

TKOMK-TAXK1 = KURGV-TAXK1. <--- for the tax indicator: Customer

TKOMK-LAND1 = KURGV-LAND1. <--- for the Country Key

Possibility 3:

If you want to control the tax determination independently (according to choice) of the ship-to party, the the sold-to party or the payer.

IF KURGV-STCEG NE SPACE AND KURGV-KUNNR NE KUAGV-KUNNR.

TKOMK-LAND1 = KURGV-LAND1.

ELSEIF KUWEV-STCEG NE SPACE OR KUAGV-STCEG = SPACE.

TKOMK-LAND1 = KUWEV-LAND1.

ELSE.

TKOMK-LAND1 = KUAGV-LAND1.

ENDIF.

In possibility 3, the receiving land is determined according to the same logic used to determine the tax number (STCEG) and the tax classification (TAXK1) of the customer.

Possibility 4:

If you want to pull up the ship-to party for the tax determination generally

TKOMK-TAXK1 = KUWEV-TAXK1. <--- for the tax indicator: customer

TKOMK-LAND1 = KUWEV-LAND1. <--- for the country key

***********************************************************************

Adjusting the billing document

***********************************************************************

Create a new data transport routine for the billing document with Transaction VOFM by copying the coding used and expanding it with the additions below. Afterward, place this new data routine in the document flow for the affected types of billing documents.

Possibility 1:

VBRK-TAXK1 = KUAGV-TAXK1. <--- for the tax indicator: Customer

VBRK-LAND1 = KUAGV-LAND1. <--- for the Country Key

if vbrk-stceg_h ca 'ABC'.

VBRK-STCEG = KUAGV-STCEG. <--- for the tax number

vbrk-stceg_h = 'C'.

vbrk-stceg_L = kuagv-land1.

endif.

Possibility 2:

VBRK-TAXK1 = KURGV-TAXK1. <--- for the tax indicator: Customer

VBRK-LAND1 = KURGV-LAND1. <--- for the Country Key


VBRK-STCEG = KURGV-STCEG. <--- for the tax number

vbrk-stceg_h = 'B'.

vbrk-stceg_L = kurgv-land1.

endif.

Possibility 3:

IF KURGV-STCEG NE SPACE AND KURGV-KUNNR NE KUAGV-KUNNR.

VBRK-LAND1 = KURGV-LAND1.

ELSEIF KUWEV-STCEG NE SPACE OR KUAGV-STCEG = SPACE.

VBRK-LAND1 = KUWEV-LAND1.

ELSE.

VBRK-LAND1 = KUAGV-LAND1.

ENDIF.

Possibility 4: VBRK-TAXK1 = KUWEV-TAXK1. <--- for the tax indicator: Customer

VBRK-LAND1 = KUWEV-LAND1. <--- for the Country Key


VBRK-STCEG = KUWEV-STCEG. <--- for the tax number

vbrk-stceg_h = 'A'.

vbrk-stceg_L = kuwev-land1.

endif.

***********************************************************************

***********************************************************************

For possibilities one and two, the following corrections must still be performed (in Standard from Release 2.2F)

Correction in program LV05EU01

.

.

* Lesen Kundenstamm

PERFORM LESEN_KUAGV_KNA1_01.

* EG93ADD

* IF LKNA1-STCEG NE ' '. <--- delete

.

.

.

* IF VTCOM-ALAND CN ' ' AND ZAEHL > 0

* Flag: Steuerdaten sind o.k.

* KUAGV-STDOK = 'X'.

* ENDIF.

* ENDIF. <--- delete

* EG93ADD

.

.

.


.

.

KURGV-STCEG = KNAS-STCEG.

ENDIF.

*IF KURGV-STCEG NE ' ' AND VTCOM-ALAND NE ' '. <--- delete

IF VTCOM-ALAND NE ' '. <--- insert

* Steuern

IF VTCOM-ALAND CN ' '.

PERFORM LESEN_KUWEV_KNVI_04.

. .


.

.

.

PERFORM LESEN_KUAGV_KNA1_01.

* EG93ADD

* IF LKNA1-STCEG NE ' '. <--------- delete

* Steuern

IF VTCOM-ALAND CN ' '.

PERFORM LESEN_KUWEV_KNVI_04.

IF LTSTL-TALND NE VTCOM-ALAND.

SELECT * FROM TSTL INTO TABLE LTSTL WHERE TALND = VTCOM-AL

ENDIF.

ENDIF. <---------- delete

* Steuerindikatoren

.

.

.

.

ENDLOOP.

ENDIF.

* IF VTCOM-ALAND CN ' ' AND ZAEHL > 0.

* Flag: Steuerdaten sind o.k.

* KUAGV-STDOK = 'X'.

* ENDIF.

* ENDIF. <--------- delete* EG93ADD

---------------------------------------------------------------------

Solution for symptom 2: correction in program MV45AFZB

******************** ...

form userexit_check_vbak using us_dialog.

*>>>>>>>>>>>>>>>>>>>>> start of insertion <<<<<<<<<<<<<<<<<<<<<<<<<<<<

if not rv02p-weupd is initial and svbak-tabix > 0.

vbak-taxk1 = *vbak-taxk1.









endif.

*>>>>>>>>>>>>>>>>>>>>> end of insertion <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<

endform.

...

Header Data

Released On 10.04.2001 22:00:00

Release Status Released for Customer

Component SD-BF-TX Taxes

Other Components SD-BF-PR Pricing

Priority Recommendations / Additional Info

Category Workaround of missing functionality

Validity

This document is not restricted to a software component or software component version

References

This document refers to:

SAP Notes 10560 Tax determination for plant abroad

1406106 EU tax package 2010 (1)

15244 Incorrect VAT amount is displayed

302998 Collecting fields for user-exit

381348 Using user exit, customer exit, VOFM in SD

434562 Determination and country of VAT registration number

65621 Taxes: Jurisdiction code from sold-to party

677488 EU Directive 2001/115/EG

86358 An incorrect value-added tax is displayed

88283 Tax indicators of the ship-to party are missing

91109 VAT registration number of customer disappears

95958 Determination of tax classification in billing doc.

This document is referenced by:

SAP Notes (13) 677488 EU Directive 2001/115/EG

1406106 EU tax package 2010 (1)

692358 Netherlands:new invoice characteristics as of 2004

302998 Collecting fields for user-exit




88283 Tax indicators of the ship-to party are missing


95958 Determination of tax classification in billing doc.

10560 Tax determination for plant abroad



10560 - Tax determination for plant abroadSymptom

Case 1: Determination of the tax-relevant country of departure and destination country

in the customer billing document

The tax determination in SD is calculated according to the country of the supplying plant (country of departure) and the country of the ship-to party (destination country).

You can access the customer master and the material master to determine the tax classification using the country of departure.

You can access the tax condition records using the country of departure and the destination country.

In some cases (in particular, in the cross-company case) however, you may wish to use the country of the sales organization rather than the country of the plant as the country of departure.

Case 2: Determination of the tax-relevant country of departure and destination country in the

special case of intercompany billing (billing type IV)

In the case of intercompany billing for a cross-company transaction, the country of the company code is used as the country of departure.

The destination country is defined by the sales organization (customer master record of the sales organization for intercompany billing).

You can access the tax condition records using the country of departure and the destination country.

You can access the customer master and the material master to determine the tax classification using the country of the plant.

In the standard system, the related company code is determined as follows:

Up to Release 2.2E:

Using the (supplying) sales organization for intercompany billing

(Customizing: Transactions -> Billing documents -> Intercompany billing -> Plant)

As of Release 2.2F:

Using the plant (tables T001W, T001K)

In contrast to this standard behaviour, the implementation of the

following requirements is possible:

a.) In some cases, you may wish to use the country of the plant,

instead of the country of the company code as the departure country.

b.) In some cases, you may wish to use the country of the ship-to party

from the sales order instead of the country of the intercompany billing customer as the destination country.

Other Terms

VA01, VF01, cross-company, intercompany billing, country of departure, plant

Destination country, ALAND, LAND1


This is the standard R/3 logic. If you require a behaviour that differs from that of the standard system,

this note describes possible solutions for the requirements specified

under 1) and 2) that can basically be implemented via user exits.

If you have problems implementing this solution or specific questions concerning Customizing, contact your SAP consultant.

Solution

It is important that you refer to related note 381348.

Case 1: Customer billing document

Using the sales organization country as the country of departure

Note that the solution described here affects all customer billing documents and not just cross-company transactions.

For order processing

---------------------------

Make the following change to determine the tax condition:

I. Program MV45AFZZ

FORM USEREXIT_PRICING_PREPARE_TKOMK.

TKOMK-ALAND = T001-LAND1.

ENDFORM.

If the customer or material tax classification is also to be determined with this country, you must make a modification in the programs FV45PFAP and FV45PF0M. No user exit exists here yet.

II. Program FV45PFAP

FORM VBAPD_FUELLEN_T001W.

CHECK: VBAP-WERKS NE SPACE.

PERFORM T001W_SELECT(SAPMV45A) USING VBAP-WERKS

SPACE

SY-SUBRC.

IF SY-SUBRC = 0.

* Data for tax determination and cost determination

VBAPD-WKLND = T001W-LAND1.

VBAPD-WKREG = T001W-REGIO.

VBAPD-WKCOU = T001W-COUNC.

VBAPD-WKCTY = T001W-CITYC.

VBAPD-BWKEY = T001W-BWKEY.

ENDIF.

PERFORM T001_SELECT(SAPMV45A) USING TVKO-BUKRS <<<<<<<<<< insert

' ' <<<<<<<<<< insert

SY-SUBRC. <<<<<<<<<< insert

IF SY-SUBRC = 0. <<<<<<<<<< insert

VBAPD-WKLND = T001-LAND1. <<<<<<<<<< insert

ENDIF. <<<<<<<<<< insert

...

III. Program FV45PF0M

FORM MAEPV_SELECT USING US_MATNR

...

IF MTCOM-ALAND = SPACE.

PERFORM T001W_SELECT(SAPMV45A) USING US_WERKS

US_ERROR

SY-SUBRC.

MTCOM-ALAND = T001W-LAND1.

perform t001_select(sapmv45a) using tvko-bukrs <<<<<<<<<< insert

' ' <<<<<<<<<< insert

sy-subrc. <<<<<<<<<< insert

if sy-subrc = 0. <<<<<<<<<< insert

MTCOM-ALAND = T001-LAND1. <<<<<<<<<< insert

endif. <<<<<<<<<< insert

ENDIF.

...

For billing document processing

--------------------------

Make the following change to determine the tax condition:

I. Program RV60AFZZ:

FORM USEREXIT_PRICING_PREPARE_TKOMK.

IF XVBRK-VBTYP NA VBTYP_FKIV AND XVBRP-AUTYP NE 'V'.

TKOMK-ALAND = T001-LAND1.

ENDIF.

ENDFORM.

If the customer or material tax classification is also to be determined with this country, you must make a modification in the program LV60AF0V (before Release 3.0C). A user exit exists as of Release 3.0C.

II. Program LV60AF0V (before Release 3.0C)

FORM VBRK_VBRP_FUELLEN.

...

VBRP-ALAND = T001W-LAND1.

IF VBRK-VBTYP NA VBTYP_FKIV. <<<<<<<<<< insert

VBRP-ALAND = T001-LAND1. <<<<<<<<<< insert


VBRP-WKREG = T001W-REGIO.

VBRP-WKCOU = T001W-COUNC.

VBRP-WKCTY = T001W-CITYC.

VBRP-NETWR = 0.

VBRP-WAVWR = 0.

...

II. Program RV60AFZC (as of Release 3.0C)

FORM USEREXIT_FILL_VBRK_VBRP.

* Example: change Tax country

* VBRK-LANDTX = T001-LAND1.

IF VBRK-VBTYP NA VBTYP_FKIV AND LIPS-VGTYP NE 'V'. <<<<<<< insert

VBRK-LANDTX = T001-LAND1. <<<<<<<<<< insert


ENDFORM.

To synchronize the tax determination and the export relevancy, add the following source code to the copying requirement that you use for the billing document (item level):

III. Copying requirement billing document

FORM BEDINGUNG_PRUEFEN_nnn.

...

IF VBRK-LANDTX = KUWEV-LAND1. <<<<<<<<<< insert

CLEAR: VBRK-EXPKZ, VBRK-EXNUM. <<<<<<<<<< insert


ENDFORM.

Notes and restrictions for case 1:

Output tax posting is not generated automatically in the supplying plant (with the tax indicator of the supplying country)

Input tax posting is not generated automatically in the country of goods receipt (with the tax indicator of this country)

In the Intrastat declaration (issue country of the supplying plant and receipt in country of goods receipt), the transaction is not reported.

The solution cannot be applied to items without an order reference. Instead of adding items in the delivery manually, you must enter the items in the order.

Case 2: Intercompany billing

a.) Using the country of the plant as the country of departure

b) The country of the ship-to party from the sales order as destination country

a.) Using the country of the plant as the country of departure

---------------------------------------------

I. In copying control for billing documents (TVCPF),

check which data transport routines you use for intercompany billing.

You find this information in the field 'Data VBRK/VBRP' in the

detail view of the item category.

Example: IV - LF item category TAN -> 'Data VBRK/VBRP': 001

II. Then call transaction VOFM and branch to

:

Data transfer -> Billing documents

III. Copy the form routine used previously to the customer namespace

and add to it as follows:

TABLES: T001W. <<<<<<<<<< insert (1)

FORM DATEN_KOPIEREN_5XX.

...

* Item data

* VBRP-xxxxx = ............

VBRP-ALAND = T001W-LAND1. <<<<<<<<<< insert

VBRK-LANDTX = T001W-LAND1. <<<<<<<<<< insert (2)

* Begin of insertion (2)

data: begin of xdummy occurs 1,

xdummy,

end of xdummy.

Tables: mtcom, maepv, mtcor. <<<<<<<<<< insert (3)

clear: mtcom, maepv, mtcor.

mtcom-kenng = 'MAEPV'.

mtcom-matnr = vbrp-matnr.

mtcom-werks = vbrp-werks.

mtcom-lgort = vbrp-lgort.

mtcom-novor = 'X' ." charx.

mtcom-aland = vbrp-aland.

call function 'MATERIAL_READ'

EXPORTING

schluessel = mtcom

IMPORTING

matdaten = maepv

return = mtcor

TABLES

seqmat01 = xdummy

EXCEPTIONS

material_not_found = 1

plant_not_found = 2.

IF MTCOR-RMLAN IS INITIAL.

if not maepv-taxm1 is initial.

vbrp-taxm1 = maepv-taxm1.

endif.



endif.



endif.



endif.



endif.



endif.

ENDIF.

* End of insertion (2)

.....

ENDFORM.

Caution:

The INSERT marked (1) is required only if the table T001W is not already defined in the program FV60CTOP.

The INSERT marked (2) is required only as of Release 3.0X.

In the INSERT marked (3), the table definition of the table MAEPV is required only if it had not already been defined in the program FV60CTOP.

IV. Check, save, and activate the routine.

V. Assign the new routine in the copying control for billing documents

by replacing the routine determined in point I.

Also refer to Notes 51361 and 63103 for the basic settings for tax handling when using plants abroad.

b) The country of the ship-to party from the sales order as destination country

---------------------------------------------------------------

You have this option only as of Release 3.0A. Important:

You must implement Note 99745 for Release 3.0A - 3.1I.

The procedure for implementing this solution is basically the same as

point 2a) "Using the country of the plant as the country of departure".

Instead of the adjustments to the data transport routine described in 2a) however, you only have to insert a line into the transport routine used.

FORM DATEN_KOPIEREN_5XX.

...

VBRK-LAND1 = VBRP-LLAND_AUFT. <<<<<<<<<< insert

...

ENDFORM.

Header Data

Released On 08.08.2011 08:34:41


Component SD-BIL Billing


Category Workaround of missing functionality

Validity

Software Component From Rel. To Rel. And Subsequent

SAP_APPL 22A 22J

300 31I

40A 40B

45A 45B

46A 46B

46C 46C

470 470

500 500

600 600

602 602

603 603

604 604

605 605

606 606

EBP 461 461

Support Packages & Patches

Support Packages

Software Component Release Support Package

EBP 461 SAPKGB1A03

References


SAP Notes 1032869 Tax determination in intercompany billing

159115 Region with intercompany billing

1779 VAT could not be found

202377 Incorrect tax determ. for order-related intercompany billing

204996 Region in the billing document

21734 Determining sales tax (VAT) from any partner

324299 Preference processing in SD documnt:Plants abroad,note 10560

354222 Foreign trade data incomplete for domestic business



51361 Plants abroad

546231 Determination/verification of foreign trade data for IC w/ W

63103 Plants abroad (tax procedure)

744437 Intercompany across countries - special cases

99745 Destination country for intercompany billing


SAP Notes (11) 1032869 Tax determination in intercompany billing

51361 Plants abroad

63103 Plants abroad (tax procedure)

354222 Foreign trade data incomplete for domestic business

99745 Destination country for intercompany billing

202377 Incorrect tax determ. for order-related intercompany billing

204996 Region in the billing document

159115 Region with intercompany billing



1779 VAT could not be found

15244 - Incorrect VAT amount is displayed

Symptom

If you create an order with a customer (SP) and an alternative payer (PY), the system does not display the value added tax (VAT) that should result from the tax classification indicator of the ship-to party (SH).

Other Terms

STCEG, VAT Reg.No., VAT registration number


You have entered a VAT registration number (VAT Reg. No.) for the payer and as a result, the system does not take the tax indicator from the ship-to party, but instead from the payer.

Solution

Check the following information against the fields in the partner master data:

Partner VAT registration no. (STCEG) on the "Control" screen

Tax classification (TAXKD) on the "Billing" screen

The following logic is applies in the SD document:

1. If PY has a VAT Reg.No. and PY <> SP, the system takes the tax indicator from PY (SH is no longer relevant).

If 1. does not apply, the system checks the following:

2. If SH has a VAT Reg.No. or SP has NO VAT Reg.No., the system takes the tax indicator from SH.

If 2. also does not apply, the following is true:

3. Otherwise the system takes the tax indicator from SP

The relevant positions are available in the source code in the FV45PF0P program.

Header Data

Released On 16.03.2005 09:30:44


Component SD-BIL Billing


Category Consulting

Validity

This document is not restricted to a software component or software component version

References


SAP Notes 1406106 EU tax package 2010 (1)


431420 SD: Japanese Translation Error





119680 Country of the sales tax registration number


SAP Notes (8) 119680 Country of the sales tax registration number



431420 SD: Japanese Translation Error




1406106 EU tax package 2010 (1)

1406106 - EU tax package 2010 (1)

Symptom

Even though you have looked at Note 1371729, which deals with the EU tax package for services, the expected tax data is not determined for certain business transactions.

Other Terms

EU Directive 2008/8, service location, reverse charge, value-added tax deduction procedure, STCEG, VAT registration number, VAT number


Note 1371729 describes only a simple logistical process in which the contract partner fills out all partner roles in SD.

If the contract partner occurs only as sold-to party and payer but not as service recipient, then the VAT registration number may be determined incorrectly in the cross-country process within the EU.

Solution

**********************************************************************

Update (December 9, 2009):

You cannot use this note if the sales documents are used for services and for materials. Note 1412947 was created for this 'mixed' process.

**********************************************************************

Adjustments in the logistical process are required so that the tax determination and the VAT number determination for this service process are in accordance with the new directive.

This note explains the adjustment options in SD using a process example.

Example process "Different service location in the B2B case":

The contract partner in the EU country 'DE' (Germany) assumes the roles of sold-to party and payer. This contract partner places an order for a service. However, the service should be performed in another EU country, for example 'FR' (France).

The ship-to party partner role is used here to specify the service location.

The role of the ship-to party is a key function in tax determination and VAT number determination. The VAT number is always determined with the tax destination country. In the SD process, the tax destination country is equated with the country of the ship-to party.

However, you can manually enter a different tax destination country in the order header (field: VBAK-STCEG_L). This manual entry then has priority for tax determination and VAT number determination.

In accordance with the EU tax package 2010, the business headquarters of the contract partner is taken as the service location in the specified service process in the case of the B2B process.

The VAT number must be determined in the example with country 'DE' by the contract partner and not with the country of the ship-to party (here: 'FR').

There are various possible solutions to achieve this. Read below for a possible solution.

1) Create a one-time customer master record. No VAT number is stored here. This one-time customer master record is used to manually enter the service location as the ship-to party role in the sales order and to store the address data of the service location.

2) The different tax destination country can be entered manually in the sales order using the menu: "Goto" -> "Header" -> "Billing Document".

If you do not want to make a manual entry, you can use the customer enhancement USEREXIT_MOVE_FIELD_TO_VBAK in the include MV45AFZZ to fill the tax destination country according to customer-specific logic. A customer-specific requirement should be requested so that this setting is carried out only in the desired process.

Example coding:

IF .................. "set appropiate condition

VBAK-STCEG_L = KURGV-LAND1.

ENDIF.

Procedure:

The sales order is created for the contract partner. The one-time customer is entered as the ship-to party. The service location is specified in the address screen of this one-time customer.

The tax destination country (VBAK-STCEG_L) is set with the country of the payer either manually or using the above user exit.

In this way, the VAT number is determined according to this changed tax destination country. The ship-to party country is no longer relevant for determining the VAT number.

The VAT number is determined from the partner role of the payer with the country of its business headquarters and is specified in the billing document printout, even if the service location differs.

The standard behavior for tax determination and VAT number determination is explained in Notes 15244 and 21734.

Header Data

Released On 09.12.2009 16:13:15


Component SD-BF-TX Taxes

Other Components FI-GL-GL-F Value Added Tax (VAT)


Category Legal change

Validity

Software Component From Rel. To Rel. And Subsequent

SAP_APPL 40A 40A

45A 45A

46A 46A

46C 46C

470 470

500 500

600 600

602 602

603 603

604 604

605 605

606 606

References


SAP Notes 1371729 EU tax package 2010

1412947 EU tax package 2010 (2)

1431552 Reverse charge invoice (SAPscript)

1431663 Reverse charge invoice (SmartForms)

1444267 EU tax package (3)



1298748 EU package for value-added tax, 2010


SAP Notes (6) 21734 Determining sales tax (VAT) from any partner


1298748 EU package for value-added tax, 2010

1444267 EU tax package (3)

1371729 EU tax package 2010

1412947 EU tax package 2010 (2)

sap tax notes

Documents

tax number4

terms tax determination

determination of country

tax determination tkomktaxk1

original tax data

sales tax vat

ectax classification

customertax classification