EU VAT statement

Prerequisites

Refer to documentation Implementation

Specific features of the EU VAT statement

Specific features linked to the invoices

• The extraction is based on sales invoices (GESSIH) or BP customer invoices (GESBIC) only.
• As a consequence, the invoices imported as accounting entries, and all the adjustment entries entered in the Journal entry function (GESGAS) or in the Payment/Receipt entry function (GESPAY), are not considered.
• Any adjustment or correction made to an invoice must take place via a credit memo or a credit note.

Miscellaneous customer management

• For the sales invoices, the information considered is the one contained in the sales document.
• For the customer BP invoices, the information considered is the one contained in the customer BP record. If the delivery address and EU VAT number are missing from the invoice, this information is retrieved from the customer record.
• For a Physical person, only L code operations are included.

Extraction process

The entry lines on the invoices are not updated by the extraction process. You can launch the process for a given company as many times as necessary.

Screen management

Entry screen

 

Process description

The screen validation triggers the extraction. A log file detailing the extracted movements is generated and displayed. The extraction process is the following:

1/Selection of the entry lines

1) The scope is determined

• The BELVAT - Belgian VAT parameter (LOC chapter, BEL group) must be set to Yes for the company.
• The company on the entry must match the company entered in the screen.

2) Search for the sequence number

The sequence number of the company is searched in the Sequence number assignment function (GESTCA), Financials module (line 18). If the system does not find the sequence number, the process stops.

3) Entry characteristics

• The date of the entry (the accounting date or the original document date) is included between, or is equal, to the function execution date range
  
  The value entered in the DCLVATDAT - Date for tax declaration parameter (chapter CPT, group VAT) determines whether the system considers the accounting date or the original document date.
  
  If the value entered in this parameter is 'Document date' and there is not any date in the Document date field, the system uses the date entered in the Accounting date field.

• The entry has the 'Actual' category and the 'Tax on issue' type (check boxes in the Document types function (GESGTE).
• The entry originates from the Sales or A/P-A/R accounting modules.
• The lines of the main general ledger type are the only ones to be considered

4) Verification of the BP customer country (for a Normal customer type)

• The country of the customer (Country field in the Identity tab of the customer record) must be a country of the European Community but it must not be Belgium.
• The customer must have at least one address (in the Addresses tab) associated with a country that belongs to the European Community but is not Belgium.
  

5) Verification of the EU VAT number of the BP customer

• For an entry originating from the Sales module, the customer EU VAT number in the EU VAT no. field in the Invoices function (GESSIH) is used. This field is located in the Customs information entry screen (Options > Customs information).
• For an entry originating from the A-P/A-R Accounting module, the BP VAT number in the EU VAT no. field in the BPs function (GESBPR) is used.
• The invoices with an empty EU VAT number or beginning with 'BE' are the only ones to be taken into account.

6) Verification of the country of delivery of the sales invoice, and of the consistency of the country of delivery with the tax rule type of the tax codes defined on the entry lines

• For an invoice originating from the Sales module, the delivery country is searched in the invoice document.
• For an invoice originating from the A-P/A-R Accounting module, the delivery country is searched in the BP record (GESBPR).
• The delivery country is a country belonging to the European Community but it is not Belgium. This check is not performed for S code operations.
• The tax rule of the tax code has the 'EU' type.

7) The system checks whether the invoice contains lines with triangular operations (only for invoices from the Sales module)

If the BELEECOPE - Triangular operations parameter (LOC chapter, BEL group) is set to Yes for the impacted company, the system checks whether the invoice contains lines with triangular operations:

• If the invoice does not contain lines with triangular operations, the process takes the invoice into account.
• If the invoice contains at least one line with a triangular operation, the invoice is fully rejected by the processing. The invoice is contained in the log file with the following error message: BEFAC XXX entry - At least one line with a triangular operation - Entry not taken into account.
  

8) Verification of the tax code on the entry lines

• The tax code has the 'VAT' and 'Debit' type.
• If the tax code on the entry line is the tax code specified in the DEPEXETAX - Discount tax code parameter (TC chapter, INV group), the entry line is not considered by the process.

9) Verification of the VAT characteristics of the account of the entry line

• The account tax management has the 'Subjected' type.
• The tax allocation of the account has the 'Collected sales' or 'Collected fixed assets' or 'Adjustment for company' or 'Collected services' type.

2/ Amount update

1) Amount management

• The amount considered is the amount in ledger currency.
• The subjected amount is displayed in the Turnover ex tax column of the statement report.

2) Management of the direction and sign of the amount

For a customer invoice, the normal sign of the sales and tax accounts is the credit.

The rule applied to the storage of the amounts and the manner in which they are displayed in the report is as follows, regardless of the tax management type:

Entry direction	Sign of the amount	Final value in the report
+ 1 (debit)	1	+ 1
+ 1 (debit)	- 1	+ 1
- 1 (credit)	1.	+ 1
- 1 (credit)	- 1	- 1

3) Management of the operation code

An operation code is assigned to each extracted entry line or invoice line. The operations codes expected by the Belgian federal government are the following:

L - EU deliveries of goods

This code corresponds to accounts with a Tax allocation set to Collected sales, Collected fixed asset, or Adjustment for company.

For a customer that is a Physical person, only L type account lines are included.

S for European service provisions

This code corresponds to accounts with a Tax allocation set to Collected services.

For a Corporate customer where the delivery country is not an EU company, only S type account lines are included.

T for triangular operations

When the BELEECOPE - Triangular operations (LOC chapter, BEL group) parameter is set to Yes, the system checks whether the invoices contain lines with triangular operations.

If an invoice contains at least one triangular operation, this invoice is not considered in the extraction process of the Belgian EU VAT statement.

An invoice that is not taken into account can have multiple lines of different natures. After having analyzed the invoices listed in the log file, the user must complete the declaration in the component used to generate the final declaration file. The amounts must be completed according to the natures of the operations identified for those invoices that are not considered by the processing ( 'EU deliveries of goods', 'European service provisions', 'Triangular operations' ).

4) Management of the company name

The BP company name, stored in the header table and displayed in the Summary part of the report, is dependent on the BP type (normal customer or miscellaneous BP).

For the Sales module invoices

• For a normal customer, the company name originates from the BP record.
• For a miscellaneous customer, the company name originates from the document.

For the A/P-A/R accounting module invoices

In any case, the company name originates from the BP record.

For a BP/EU VAT number combination, and a miscellaneous customer with several invoices (sales invoices only, or BP invoices only, or sales and BP invoices) the first invoice read determines the company name.

Informations complémentaires

If the query is re-run with criteria that overlap with existing records, the existing records are deleted in the work tables.

Example :

Let us consider records in the header table for a company for the period of February 2015.
Another query is run on the same company for the period of January 2015.
The system does not clear the existing records for the period of February 2015.

Let us consider records in the header table for a company for the year 2015.
Another query is run on the same company for a quarter in the year 2015.
The system clears the existing records for the year 2015.

Batch task

This function can be run in batch mode. The standard task DCLEECVATB is provided for that purpose.

Specific Actions

Error messages

In addition to the generic error messages, the following messages can appear during the entry :

Inconsistent VAT setup for account $1$ Document BEFAC XXX Line chart Y - Entry not taken into account

A tax account or a prepayment account is detected in the invoice. In this case:

• No line of the invoice is considered,
• and the invoice does not appear in the preparatory report.

Inconsistent VAT setup for account $1$ Document BEFAC XXX Line chart Y

The account is set up with a tax management of type 'Submitted' but with a tax allocation other than 'Collected', or of type 'Adjustment for company'. The entry line is not considered.

Document BEFAC XXX - At least one line with a triangular operation - Entry not taken into account

The BELEECOPE - Triangular operations parameter (chapter LOC, group BEL) has the value 'Yes' and at least one line of the invoice is linked to a triangular operation: the declaration processing of the EU VAT statement eliminates the invoices which contain at least a triangular operation.

Tables used

Refer to documentation Implementation