SAP Note 22842 - TAXB - Belgian tax calc. table - special cases

Symptom:

Certain special cases of VAT calculation are not supported in the standard tax calculation table TAXB.

Other terms

Tax tables, country specifics, Belgium

Reason and Prerequisites

These are exceptional cases, not included in the standard (TAXB).

Solution

The tax declaration definition can be found at the end of this note.
Each case is followed by an example: VAT code definition and posted document.

From release 3.0 on this note can only work if you implement also note
130653.

This is a customizing note and its nature is consulting relevant.
Also consider that queries or further solution concepts
cannot be processed by the normal Support but only by
the chargeable Remote Consulting Service.

1. Special case 1

Spare parts in the automobile industry have to be invoiced with a tax base amount of 110%.
The sale of gold should be invoiced at a rate of 6% on 1/6th of the base amount.
Example.:.Net amount 1000 EURO, Tax % 20 %..............................
..........VAT base amount is 1100 (1000 * 1,1)..........................
..........VAT amount is......220 (1100 * 0,2)..........................
..........Invoice of customers is 1000 + 220 VAT........................

Tax code definition :
Country key...........BE.......Belgium..................................
Tax code..............B2................................................
Procedure.............TAXB.....Sales Tax - Belgium......................
Tax type..............A........Output tax...............................
........................................................................
.Tax type.............AccKy....Tax percent.rate..Level..Fr.level..Cond.t
.Base Amount.....................................100....0.........BASB..
...............................110,000...........104....100.......MWS3..
.................................................105....100.......MWS4..
.Output Tax...........MWS........................110....100.......MWAS..
......................MWS......20,500............111....104.......MWAU..
......................MWS........................112....105.......MWAV..
.Input Tax............VST........................120....100.......MWVS..
.Non-deduct.Input Tax.NAV........................130....100.......MWVN..
.Non-deduct.Input Tax.NVV........................140....100.......MWVZ..
.Clearing Tax.........ASB........................160....110.......MWAA..
.Acquisition Tax Cred.MWS........................170....100.......NLXA..
.Acquisition Tax Deb..VST........................180....170.......NLXV..
Posted document :
Document no.....1600000007.......Company code....BE01......Fiscal year..
Document date...04.07.1995.......Intercomp.no...........................
Reference doc....................Debit/credit....12.255.................
Currency........EURO....................................................
PstKyCoCd.Acct no.....Account name.................Amount.....Amount in.
.01.BE01.A1230.......Testkont....................................12.255.
.50.BE01.0000700000..Sales - services............................10.000-
.50.BE01.0000451000..VAT payable..................................2.255-
Tax data Document no..........1600000007...................Display in...EURO.....
.G/L acct...Tax amount.........Base amnt...........TaxC.Tx rate.........
.451000.....2.255-.............11.000-..............B2...20,500.........

2. Special case 2

Sales invoices : Certain customers have a percentual VAT exemption.
The base amount for vat amount calculation is the not exempted percentage of the net amount.

Example : ..........1000 net amount, vat percentage is 20 %.......................
..........customer has 40 % exemption of VAT............................
..........Net amount is 1000............................................
..........Vat base amount for vat amount calculation is 600, VAT is 120
..........Total invoice is then 1120....................................
The proposed solution is a solution where the base amount per invoice is correct and 100%, while the total VAT amount is based on the reduced vat base amount.
Technically this means that 2 VAT lines are created for the same VAT code the first line calculates the VAT on the VAT base amount.
The second line contains the residual base amount not relevant for tax amount calculation and with a VAT % of 0.
In global the base amount and the VAT amount for tax declaration is correct.

Tax code definition :
Country key...........BE.......Belgium..................................
Tax code..............B1.......20,5 % on 60 % of net amount.............
Procedure.............TAXB.....Sales Tax - Belgium......................
Tax type..............A........Output tax...............................
.Tax type.............AccKy....Tax percent.rate..Level..Fr.level..Cond.t
.Base Amount.....................................100....0.........BASB..
...............................60,000............104....100.......MWS3..
...............................40,000............105....100.......MWS4..
.Output Tax...........MWS........................110....100.......MWAS..
......................MWS......20,500............111....104.......MWAU..
......................MWS......0,0...............112....105.......MWAV..
.Input Tax............VST........................120....100.......MWVS..
.Non-deduct.Input Tax.NAV........................130....100.......MWVN..
.Non-deduct.Input Tax.NVV........................140....100.......MWVZ..
.Sumptuary Tax........LUX........................150....100.......MWAL..
.Clearing Tax.........ASB........................160....110.......MWAA..
.Acquisition Tax Cred.MWS........................170....100.......NLXA..
.Acquisition Tax Deb..VST........................180....170.......NLXV..
Posted document :
Document no.....1600000006.......Company code....BE01......Fiscal year..
Document date...04.07.1995.......Intercomp.no...........................
Reference doc....................Debit/credit....11.230.................
Currency........EURO....................................................
PstKyCoCd.Acct no.....Account name.................Amount.....Amount in.
.01.BE01.A1230.......Testkonto.....................11.230.....EUR......
.10.BE01.0000700000..Sales - services..............10.000-....EUR.......
.50.BE01.0000451000..VAT payable....................1.230-....EUR.......

Tax data

Document no. 1600000006 Display in EURO
.G/L acct...Tax amount.........Base amnt...........TaxC.Tx rate.........
.451000.....1.230-.............6.000-...............B1...20,500.........
.451000.....0..................4.000-...............B1....0,000.........

3. Special case 3

In certain cases the VAT base amount of an acquisition tax at 0% should be reported in debit and credit.
You can use the above TAXB and activate lines 110 (Output Tax) and 120 (Input Tax) with 0 %.
In case you want to use the lines 170 and 180 (Acquisition tax), you will have to change the TAXB.

4. Tax calculation table for special cases (1 + 2)

The transaction to maintain the tax calculation table is VK01.
VK01 :
Usage............... A..................................................
Application..........TX.................................................

1. Add following conditions types with access sequence = MWST :

a) MWS3
Condition type.......MWS3...............................................
.Condit.category.D...Tax..............................Accruals..........
.Calculat.type...A...Percentage.......................Exclusion.........
.Condition class.D...Taxes............................Group condition...
.Manual entries......No limitations...................GrpCond.routine...
.Scale basis..........................................Inv. List Cond....
.Scale formula........................................Header Condit.....
.Rounding rule......................................X.Item condition....
.Cond. update.........Cond. Index.....................Curr, Conv........
Changes which can be made
Manual entries = A
.X..Rate/Percent.........Calculc..Type......................Delete......
.X..Value................Qty.conversion.................................

Condition record maintenance............................................
.Pricing proced...........................................Plus/minus....
.Scale validity.........Scale values are not checked....................
.Scale unit.............................................................

b) MWS4 same as MWS3

c) MWAU Condition type.......MWAU...............................................
.Condit.category.D...Tax..............................Accruals..........
.Calculat.type...A...Percentage.......................Exclusion.........
.Condition class.D...Taxes............................Group condition...
.Manual entries......No limitations...................GrpCond.routine...
.Scale basis..........................................Inv. List Cond....
.Scale formula........................................Header Condit.....
.Rounding rule.....................................X..Item Condition....
...Cond. update.........Cond. Index...................Curr, Conv........
Changes which can be made
...Rate/Percent.........Calculc. Type......................Delete.......
...Value................Qty conversion..................................
........................................................................
Condition record maintenance............................................
.Pricing proced...........................................Plus/minus....
.Scale validity.........Scale values are not checked....................
.Scale unit.............................................................

d) MWAV : same as MWAU

2. New tax calculation table Procedure ...........TAXB...Sales Tax - Belgium.........................
.Step..Cntr.CndTy.Name.................From....To....Man...ActKy..Stat..
.100........BASB..Base Amount...........................................
.104........MWS3 ......................100.........................X....
.105........MWS4.......................100.........................X....
.110........MWAS..Output Tax...........100.................MWS..........
.111........MWAU.......................104.................MWS..........
.112........MWAV.......................105.................MWS..........
.120........MWVS..Input Tax............100.................VST..........
.130........MWVN..Non-deduct.Input Tax.100.................NAV..........
.140........MWVZ..Non-deduct.Input Tax.100.................NVV..........
.150........MWAL..Sumptuary Tax........100.................LUX..........
.160........MWAA..Clearing Tax.........110.................ASB..........
.170........NLXA..Acquisition Tax Cred.100.................MWS..........
.180........NLXV..Acquisition Tax Deb. 170.................VST..........
.190........NLXN..Non-deduct.Input Tax.170.................NVV..........
.200........NLNA..Non-deduct.Input Tax.170.................NAV..........