Annual customer listing

Prerequisites

Refer to documentation Implementation

Specific features of the Belgian annual customer listing

The specific features of the Belgian annual customer listing are the following:

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.

Currency of the amounts:

The expected amounts should be expressed in Euros. If the extraction is run for a company which does not use the Euro currency in their general ledger, the calculated amounts continue to be expressed in the currency of the general ledger of this company.

Declaration threshold

• The declaration threshold is specified using the BELCUSTSD – Annual customer listing threshold parameter (chapter LOC, group BEL).
• When the turnover is below this threshold, it does not need to be declared. The turnover needs to be declared if it contains a credit memo for a period earlier than the declaration period.
  
  A message in the log file informs the user that the threshold has not been reached. The turnover is not declared in the electronic file. Based on the verifications performed by the user, the turnover to declare may need to be adjusted (by entering the amounts to declare manually) in the component which transforms the file into the format expected by the Belgian administration.
  
• The threshold (and the conversion currency rate) applied at the time of the extraction is not stored. In case of reprinting, the threshold displayed in the report corresponds to the threshold set at the time of printing and not to the threshold used during the initial calculation

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.
  

Tax code of an entry line

If an entry line contains the tax code specified in the DEPEXETAX - Discount tax code parameter (chapter TC, group INV), it is not considered in the extraction process of the Belgian annual customer listing.

Running the process

• The entry lines on the invoices are not updated by the extraction process of the Belgian annual customer listing. The process can be run as many times as necessary for any given company.
• The process is performed on a company. The FILTER_FCY entry point is used to exclude one or several sites from the given company. For example, sites outside of Belgium can be excluded.
  

Screen management

Entry screen

Processing 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 17). If the system does not find the sequence number, the process stops.

3) Entry characteristics

• 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 EU VAT number

• For an entry originating from the Sales module, the customer EU VAT number is searched in the fieldEU VAT no. field of the Invoices function (GESSIH). 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 is searched in the EU VAT no. field of the BP function (GESBPR).
• The invoices with an empty EU VAT number or beginning with 'BE' are the only ones to be taken into account.

5) Verification of the entry BP status

The customer is liable to the VAT.

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

• The country of delivery is Belgium ('BE' code ). The tax rule of the tax code has the 'Normal' type (in the BP tax rule function (GESTVB).
• If the tax rule of the tax code has the 'EU' type, a message is displayed in the log file. It specifies that the country of delivery is inconsistent with the BP tax rule.

7) 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.

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

• The VAT management of the account has the 'Subjected' or 'Tax account' 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 amounts are processed and totaled according to two different methods:
• If the VAT management has the 'Subjected' type, the amount is displayed in the Turnover ex tax column.
• If the VAT management has the 'Tax account' type, the amount is displayed in the Tax column of the declaration 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 the following, irrespective 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

Batch task

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

Specific Buttons

Memo

Click this action to save the current settings to a Memo code to be reused later. The memo is linked to your user profile, not to the function or the screen. The STD memo code is associated with the screen and is loaded immediately when you open the function. For more information on the advanced use of the Memo action, refer to the documentation on the General ergonomics of SAFE X3 software.

Recall

Click this action to enter a Memo code to load the settings associated with the code.

Delete memo

Click this action to delete a Memo code.

Error messages

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

The error messages displayed in the log file are the following:

Inconsistent VAT setup for account $1$

• The tax management of the account of the entry line does not have the 'Subjected' or 'Tax account' type.
• The tax allocation of the account does not have the 'Collected sales' or 'Collected fixed assets' or 'Adjustment for company' or 'Collected services' type.

Country of delivery inconsistent with the BP tax rule

The company and the country of delivery are Belgian, but the tax rule of the tax code has the 'EU' type (in the case of the co-contracting customers).

Customer XXX : Tax excl turnover, threshold not reached

The turnover is below the declaration threshold defined with the BELCUSTSD - Annual customer listing threshold parameter (chapter LOC, group BEL). Nevertheless, it contains at least a credit memo or a credit note.

Tables used

Refer to documentation Implementation