Declarations >  Fee declaration >  Belgium >  281.5 fees extraction  

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The Belgian yearly declaration of the 281.5 records is divided in two parts:

  • the amounts recorded (invoices posted) during the fiscal year,
  • the amounts paid during the fiscal year (regardless of the invoice date).

That is for the following lines:

  • commissions,
  • brokerages,
  • commercial rebates, etc.,
  • sessional payments or fees (occasional or not),
  • bonuses,
  • compensations or benefits in kind,

This declaration is always for the calendar year, regardless of the fiscal year of the company, and concerns both the Belgian and non Belgian suppliers.

With Safe X3, it is possible to declare these records by generating a file which will then be interfaced with E-Admin in order to convert it to the electronic format requested by the Belgian tax office.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

Select the company, site, the service suppliers and the categories to extract.

  • Company: only those with a DCLFEES parameter value set to "281.5" can be selected.
  • Service supplier: only those whose "281.5" box is selected.

The date range of the extraction is an accounting period ("Start date" and "End date").

Each time a 281.5 record extraction is launched, the extracted lines are recorded in the detail file. If the extraction is relaunched for the same period, the "Rtz of 281.5 lines" box must be selected before the extraction, in order to erase the content of the file to prevent adding the same lines a second time.

Processing setup

The declaration processing of the 281.5 records is based on two algorithms:

Declaration of the invoices of the period by category

The first part of the declaration concerns only the supplier invoices recorded in the accounting financials, whether they are paid or not, and sorted by category.

The processing is based on the entries which comply with the criteria below:

  • The lines must belong to the main general ledger.
  • The entry must have a definitive real status.
  • The accounting date must be set between the start and end dates of the period.
  • The entry type must be flagged "Fees declaration".
  • The entry must have its "Fees declaration" flag selected.
  • The BP of the entry must be of type 281.5 and a service supplier of type 281.5 is attached.
  • The accounting account is of type 281.5 with a category attached.

The amounts retained excludes taxes (normally, the invoices declared in the 281.5 records should not take taxes into account, but no blocking control is performed).

Declaration of the invoices paid during the period

The second part of the declaration concerns the payments made during the period, whether they concern invoices from the period or invoices from previous periods. There is no sort by category.

The processing is based on the withdrawals of the period.

For the BPs of type 281.5, the payment documents are analyzed for the declaration period. The matching counterpart of these entries is analyzed in order to determine the amounts and the categories to declare.

For a payment (triggering entry type), if an entry that complies with the criteria of the first processing (except for the dates) belongs to the same matching group, then the entry line is extracted.

Depending on the payment amount and the balance (or lack of balance) of the matching group, the tax-included amounts declare may be split pro rata.

A preparatory report, containing all the justifying documents required for the declaration, is created below each launch. This processing does not in any way modify the accounting entries and can be relaunched as many times as necessary.

Entry screen

Fields

The following fields are present on this tab :

Criteria

The lines of the 281.5 records are extracted from the financials for a given company.
The "Fees declaration" parameter value (Chapter Accounting/DCLFEES) of this company must have a value of 281.5.
  • All sites (field ALLFCY)

The extraction of the 281.5 records can be performed for a site of the company (this site must be specified and the "All sites" box must be de-selected) or for all sites ("All sites" must be selected). In any case, the site must be attached to the company defined in the screen.

 
  • All service suppliers (field ALLPRVNUM)

The extraction of the 281.5 records can be performed for a particular service supplier (in which case the name of this service supplier must be specified and the "All service suppliers" box must be de-selected) or for all service suppliers (the "All service suppliers" box must be selected).

SEEINFO The service supplier selected must be of type 281.5.

 
  • All categories (field ALLTYP)

The extraction of the 281.5 records can be performed for specific category (this category must be specified and the "All categories" box must be de-selected) or for all categories ("All categories" must be selected).
  • 281.5 category (field TYP281)

 

Date range

  • Start date (field STRDAT)

The extraction of the 281.5 records can be performed for a given period.
  • End date (field ENDDAT)

 

Selection

  • Rtz of 281.5 lines (field ERA281)

The file that contains the extraction of the 281.5 records can be reset to zero for the specified selection criteria (requested company, sites, service suppliers, and period).
  • Log file (field TRC)

Log file
By answering "Yes" to this question, a log file associated with the 281.5 record declaration will be displayed.

Close

 

Error messages

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

Company is not defined to process the 281.5 form.

The company selected is not defined for the processing of the 281.5 declaration. The DCLFEES parameter value is not "281.5".

XXX: service supplier not 281.5

The service supplier selected is not defined as 281.5 service supplier.

Tables used

SEEREFERTTO Refer to documentation Implementation