EU VAT statement
Use this function to extract the VAT for the European Union (EU) transactions to declare to the Belgian tax administration.
EU operations are operations performed between a Belgian company and a customer belonging to the European Community but not a Belgian customer.
This function generates the flat file that contains the VAT amounts to declare. This file generated is used by the component that transforms the file into the format expected by the Belgian administration. A preparatory report is also printed after this function has been run.
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
Fields
The following fields are present on this tab :
Criteria
| Enter the name of the legal company. The process is performed for the authorized sites of the company only. The BELVAT - Belgian VAT parameter (LOC chapter, BEL group) must be set to Yes for all the companies in the group. |
| The EU VAT report is based on the fiscal year. It can be generated and communicated to the tax administration every month, every quarter, or once a year. |
| Based on the Periodicity field setting, enter starting and ending dates as follows:
When one of these dates is entered manually, the other date is automatically adjusted to the month, quarter, or corresponding year. The declaration start and end dates are used to filter the accounting entries by accounting dates or by original document dates, depending on the value of the DCLVATDAT - Date for tax declaration parameter (chapter CPT, group VAT).
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Destination
| Select this box to generate the electronic file. The creation of a flat file is based on the export template defined in the BELEECAOE - EU statement file template parameter (LOC chapter, BEL group). If this box is not selected, the file is not generated but the preparatory report to the statement is automatically displayed. To meet the format requirements of the Belgian fiscal administration, the file name must adhere to the following format:
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| Select Client to generate the extraction files in a folder on your computer or workstation. Select Server to generate the extraction files on a network or shared folder. Enter or select the server location (Access path) in the Directory field. |
| If you selected Server for the File type, the Directory field is populated by default with the generation directory entered in the BELEECFIL - EU statement file path parameter (LOC chapter, BEL group). If no value is entered in the BELEECFIL parameter, the GDIRDEC directory variable is submitted by default. |
| Select this box to generate a log file. The log file specifies:
Any encountered blocking errors are specified in red. The error messages are the following: Inconsistent VAT setup for account $1$ BEFAC XXX entry Line Y - Entry not taken into account A tax account or a prepayment account is detected in the invoice. In this case:
Inconsistent VAT setup for account $1$ BEFAC XXX entry Line Y - Entry not taken into account The account is set up with a Submitted tax management type but with a tax allocation other than Collected or Adjustment for company. The entry line is not considered. BEFAC XXX entry - At least one line with a triangular operation - Entry not taken into account. The BELEECOPE - Triangular operations parameter (LOC chapter, BEL group) is set to Yes and at least one invoice line linked to a triangular operation: The declaration processing of the EU VAT statement eliminates the invoices that contain at least one triangular operation. |
Close
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 entry date (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 (CPT chapter, VAT group) 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 no date in theDocument date field, the system uses the date entered in theAccounting date field.
- The entry has the Actual category and the Tax on issue type check boxes selected 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 customer country (Country field on the Identity tab of the customer record) must be an EU country but it must not be Belgium.
- The customer must have at least one address (on the Addresses tab) associated with a country that belongs to the EU 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 not starting 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 in the EU that is not Belgium. This check is not performed for S code operations.
- The tax rule for the tax code is EU.
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 type is VAT and Debit.
- 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 type is Subjected.
- The tax allocation type on the account is Collected sales, Collected fixed assets, Adjustment for company, or Collected services.
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 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, you 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 process: EU deliveries of goods, European service provisions, and 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, depends 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
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 existing records, the existing records are deleted in the work tables.
Example:
In the header table for a company, the period is 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.
In the header table for a company, the period is 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 Buttons
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.
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Click this action to enter a Memo code to load the settings associated with the code. |
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 :
Inconsistent VAT setup for account $1$ Document BEFAC XXX Import Y - Entry not taken into account
A tax account or a prepayment account is detected in the invoice. In this case:
- No line on the invoice is considered
- The invoice does not appear in the preparatory report.
Inconsistent VAT setup for account $1$ Document BEFAC XXX Import Y
The account is set up with a Submitted tax management type but with a tax allocation type other than Collected or 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 (LOC chapter, BEL group) is set to Yes and at least one invoice line linked to a triangular operation: The declaration processing of the EU VAT statement eliminates the invoices that contain at least one triangular operation.