VAT boxes

• Declaration (field VATFNC)

Enter or select the code for the VAT declaration, which includes a set of programs and scripts that meet the declarative requirements for each country's fiscal authorities.

For example, the DCLVATBRI VAT declaration complies with the MTD program and allows you to submit directly to HMRC from the VAT returns function (GESVFE).

You can select DCLVATGEN for a generic VAT declaration. In this case, you need to manually set up the VAT box structure.

• Company legislation (field LEG)

Enter or select the legislation code of the company.

When launching the VAT declaration extraction on a VAT entity (within the VAT framework) or on a company (outside the VAT framework), the VAT box setup needs to be compliant with the legislation of the head company as defined in the VAT entity or of the given company.

As a result, when a given VAT declaration needs to be run on VAT entities or companies of different legislations, several VAT box setups must be entered for the same VAT declaration and these legislations.

Example: DCLVATFRA+FRA and DCLVATFRA+BEL

When the French VAT declaration must be run on a French VAT entity and also on a Belgium VAT entity.

For Australian VAT declaration only: Affiliated companies submit GST and BAS data as a group, defined in GST groupings. One member of the group must be designated as the Head entity, representing the group as a single entity for tax purposes.

• Description (field DESVATFNC)

Enter the long title of the VAT setup in the connection language.

By default the short title, the long title or the column header of a data are recorded (on creation/update) in the connection language of the user.
You can add your translation in another language using the Translation function:

• Click Translation from the Actions icon in the corresponding field.
• In the Translation window, add a new language code with the translation in this language.

A user who logs on with this language will view the short description, long description or column header in their connection language if a translation exists. Otherwise, these descriptions will be available in the folder language.

The connection language must be defined as a default language for thefolder.

• VAT box (field VATBOX)

Enter a code for the VAT box. This code can contain up to five alphanumeric characters using uppercase letters. This field is mandatory.

The box code must be unique to a Declaration + Company legislation setup.

To modify or delete a box code that is referenced in the Detail section (Detail or Off declaration box types), you must first delete the combinations linked to this box code in the Detail section.

Note: Consistency controls for deleting and modifying Title, Detail, and Total VAT box code types are enforced as follows:

Step 1: When you try to delete or modify a VAT box, a control runs to check if this VAT box has the same VAT declaration in the VAT box header table (DCLVATBOXH) and for a declaration in actual mode on a company with the same legislation. If yes, the deletion or modification process is prevented through a blocking message. If not, the second verification step runs.

Step 2: If the VAT box has the same VAT declaration on a company group in the VAT box header table (DCLVATBOXH), for a declaration in actual mode, you receive a warning message. If no such data is found in this table, you can delete or modify as needed.

When saving the setup, the VAT boxes are not sorted in any specific order. They are displayed in the order in which they were entered in the VAT declaration preparatory reports and in the extracted VAT return. The VAT return is based on the VAT form setup that must be consistent with the VAT box setup.

For the Belgian VAT declaration (DCLVATBEL), a flat file setup is provided and meets the requirements of the component which converts the VAT file into the format expected by the Belgian federal administration. The defined box codes must be two-character, numerical box codes that match the Belgian VAT codes (01, 02, etc.).

• Long title (field DESTRA)

Common title of the current box code. This title can be translated.

The long title is displayed in the recap section of the VAT preparatory report (the box code is not displayed).

• Short description (field SHOTRA)

The short description replaces the standard description when display or print constraints require it.

By default the short title, the long title or the column header of a data are recorded (on creation/update) in the connection language of the user.
You can add your translation in another language using the Translation function:

• Click Translation from the Actions icon in the corresponding field.
• In the Translation window, add a new language code with the translation in this language.

A user who logs on with this language will view the short description, long description or column header in their connection language if a translation exists. Otherwise, these descriptions will be available in the folder language.

The connection language must be defined as a default language for thefolder.

• Type (field TYPBOX)

There are four VAT box types:

Title - Select this type to manage the various titles and subtitles that must be included in the VAT preparatory report. No amount is calculated or displayed for this box type. Title VAT box types are not present in the Entry detail section of the Belgian and French VAT preparatory reports, but displayed in bold and in a gray banner of the recap section.

Detail - Select this type to reference the box on the Detail tab. DetailVAT box types are used to indicate in which box extracted entry lines and their amounts have to be added and totaled. Amounts are then detailed in the preparatory report and their total by VAT box is displayed in the recap section of the report.

For Australian legislation, use Detail VAT box type for all GST data.

Total - Select this type to calculate total amounts for Detail VAT box types. This total is carried out by the Belgian and French VAT declaration processes, taking into account the VAT box codes referenced in the Formula field.

Off declaration - Select this type of reference for tax codes posted in the processed entries for which no VAT must be declared on the Detail tab. The Belgian and French VAT declaration function does not process entry lines that include tax codes defined for an Off declaration VAT box type and it does not return them as errors. However, you can view the detail of entries linked to an Off declaration VAT box type in the log file for the Belgian and French VAT.

On debit or On payment types are selected in the VAT Type check box in the Tax rate function (GESTVT).

Example of an Off declaration situation:

Consider a Belgian legal company with a financial site registered in France. The recorded accounting entries of this site use tax codes with no legislation code and French VAT with On debit or On payment rate types. When the Belgian VAT declaration is processed in the Belgian company, the entries of the French site must not be declared. The setup of one or several Off declaration box types can then be used to specify the list of tax codes to be excluded from the declaration.

Modifying the type: You can only modify the type if the box is not referenced on the Detail tab.To modify the type, first delete the combinations of Detail or Off declaration VAT box codes on the Detail tab.

• Formula (field CLCFOR)

The Formula field is only available for Total VAT box types.

Enter the box codes of which you want the amounts to be added or withdrawn. Use the following syntax:

01 02 09 10

If you add a minus sign, as shown below, the amount is withdrawn:

01 02 08 -9B

You can only enter:

• Existing box codes,
• Box codes from previous lines
• Box codes from Detail and Total VAT box types

When running the VAT declaration process, VAT boxes are calculated according to their entry/display order on the VAT boxes section. This field is not mandatory and it can be entered after all the Detail and Total VAT box types have been created.

VAT declaration specifics

For VAT declarations within the VAT framework, the calculation rules entered in the Formula and Formula condition fields in the VAT boxes (GESVTB) and VAT form (GESVEF) functions must be the same so that amounts displayed in VAT preparatory reports and VAT returns are identical.

For Australian VAT declaration (DCLVATAUS), this field is not relevant when extracting GST data.

• Formula condition (field CNDFOR)

The Formula condition field is only active for Total VAT box types and does not depend on a value entered in the Formula field.

This condition field can be set to Debit balance, Credit balance, or None.

If the condition is None, the Total VAT box is recorded in the table header (DCLVATBOXH), regardless of the calculated value.

When Debit balance or Credit Balance is selected, the value is recorded in the table header only if the condition is true. Otherwise, the value is set to zero.

For example:

If the total box value is greater than zero and there is a positive balance, the value recorded in the DCLVATBOXH is the total box value.

If the total box value is less than zero and there is a positive balance, the value recorded in the DCLVATBOXH is zero.

• Validity start date (field VLYSTRHEA)

For reprinting and tracking changes, enter the Validity start date and Validity end date for the current box.

These date ranges can only be accessed for Title and Total VAT box types.

The Validity end date must be greater than the Validity start date. Dates are not mandatory.

Title or Total VAT box types are only taken into account if all or part of their validity period is included within the date range indicated when the Belgian or French VAT declaration is run.

This control is enforced differently according to the kind of VAT function that is run.

When the Belgian VAT or French VAT On debit is run, these validity dates are checked against the starting declaration date and the ending declaration date indicated in the process.

When the French VAT On payment is run, these validity dates are checked against the Due date until value: A box is valid and usable if its start date and end date include this Due date.

For Detail and Off declaration VAT box types, the Validity start and end dates are entered directly on the Detail tab.

• Validity end date (field VLYENDHEA)

• VAT box (field VATBOX2)

Enter or select the Detail or Off declaration VAT box code on the VAT boxes section.

The same VAT box code can be referenced several times if multiple entry combinations are linked to it.

When saving the setup, VAT box codes are sorted automatically according to the order of the boxes listed on the VAT boxes section. In the case of multiple combinations linked to the same VAT box code, the combinations are sorted in the following order: Tax management, Tax allocation, and Tax fields.

A duplicated control is then also applied: For a given VAT process and company legislation, the same combination rule can be defined several times for different VAT boxes. It implies that the same combination rule cannot be entered twice or more for the same VAT box.

• Short description (field DES)

This short title is entered for the VAT box on the VAT boxes tab.

• Tax management (field FLGVAT)

This field is only active for Detail VAT box types.

Select the account VAT management ruleso that once an entry line is selected during the VAT declaration process, if its account is associated to this same tax management, the line and its VAT amount are linked and declared for the current VAT box.

• Tax allocation (field VATIPT)

This field is only active for Detail VAT box types.

Select the Tax allocation rule that matches the account on the extracted entry line. Once an entry line is extracted during the VAT declaration process, if the account is associated with this same tax allocation rule, the entry line and its VAT amount are declared for the current VAT box.

• Tax code (field VAT)

For a DetailVAT box type:

If the declaration is Belgian (DCLVATBEL)

• Only VAT on debit Tax codes are allowed
• Only VAT tax type Tax codes are allowed.

If the declaration is French (DCLVATFRA)

• Enter a VAT on debit or VAT on payment Tax code.
• VAT, Additional, Special, and Local Tax codes are allowed.

For an Off declarationVAT box type

If the declaration is Belgian (DCLBATBEL)

• Only VAT on debit is allowed.
• VAT, Additional, Special, and Local tax codes are allowed.

If the declaration is French (DCLVATFRA)

VAT on debit and VAT on payment are allowed.

VAT, Additional, Special, and Local tax codes are allowed.

This field is mandatory.

Note: Additional tax, Special tax, and Local tax types and On debit and On payment types are entered in the Tax type and Invoice tax due fields, respectively, in the Tax rates function (GESTVT).

The tax code legislation must be consistent with the legislation entered in the Company legislation field. It must either be empty or identical.

• Rule (field VAC)

This field is loaded automatically with the tax rule for entered tax code.

• Entry type (field VCRTYP)

This field is only active for Detail VAT box types.

The Entry type on a line must be VAT on debit if the VAT code on the line is VAT on debit.

The legislation of the Entry type must be empty or identical to the Company legislation field in the header.

During the execution of the VAT declaration process, if the Entry type is not entered, the entries are taken into account regardless of the type.

The two setup alternatives for boxes are the following (cases 1 and 2):

Case 1

• Box 01: Subject/Collected sales/FR001/empty
• Box 02: Subject/Collected sales/FR001/FACLI

Box 02 is used to manage VAT boxes containing only part of other VAT boxes ('of which...').

Case 2

• Box 01: Subject/Collected sales/FR001/FACLI
• Box 01: Subject/Collected sales/FR001/IMM
• Box 01: Subject/Collected sales/FR001/ODG
• Box 01: Subject/Collected sales/FR001/ODI
• Box 02: Subject/Collected sales/FR001/AVCLI

Box 01 must not include the combination with ACVLI. This concerns two boxes sharing the same combination but distributed into two boxes depending on the entry type.

Case 3

• Box 01: Subject/Collected sales/FR001/FACLI
• Box 01: Subject/Collected sales/FR001/empty
  

Since the amount of an entry line meeting these criteria is to be taken into account twice in the same box, this sort of setup should not be required and must not be defined.

• Entry type group (field GTEGRPCOD)

This field is only active for DetailVAT box types. It is not mandatory.

The entry type group code legislation must be consistent with the legislation entered in the Company legislation field. It must either be empty or identical.

This field works together with the Entry type field and are mutually exclusive.

This setup allows you to enter one combination rule line instead of multiple lines due to different entry types to consider for the same Tax management + Tax allocation + Tax code setup line.

• Sign (field SNS)

This field is only active for Detail VAT box types.

The values of the sign are -1 or 1. The sign is the multiplier sign used by all VAT declaration processes when extracting and storing amounts. Depending on its value, amounts are displayed with the sign expected for the VAT box.

The sign is initialized by default with the value 1.

To determine the final sign of the value, the four following elements are considered in the VAT declaration process:

• The sign of the entry line (-1 for credits, +1 for debits)
• The amount of the entry line (which may or may not have a + or - sign)
• The sign resulting from the allocation type linked to the account of the entry line.
  
  When the Tax allocation field is set to Collected sales, Collected fixed assets, Company adjustment, or Collected G&S, the resulting value is -1.
  
  When the Tax allocation field is set to Deductible sales, Deductible fixed assets, Deductible G&S, or State adjustment, the resulting value is 1.
• The sign is specified in the setup of the VAT box.

The four + or - values are then multiplied to define the storage and display sign of the amount in the VAT preparatory report and in the VAT returns, when used.

Example:

When Prepayment account is selected for the VAT management field in the Accounts functions (GESGAC), it contains an excluding tax amount. When running the VAT declaration processes, the excluding tax amount is deducted from the tax including amount of the line, with respect to the tax rate of the line tax code.

• Validity start date (field VLYSTR)

Date ranges are only active for Detail VAT box types.

For reprinting and tracking changes, enter the Validity start date and Validity end date of the current combination of values.

The validity end date must be greater than the validity start date. Dates are not mandatory.

The combination with a Detail VAT box type is only taken into account if all or part of its validity period is included within the date range of the Belgian / French VAT declaration implementation.

After you enter the validity end date, the system controls the singularity of the entered combination for the current box code. For a Declaration + Company VAT setup, in a given Detail VAT box, you cannot enter more than one combination of the same value for the VAT management, Tax allocation, Tax code, Entry type, Validity start date, and Validity end date fields.

These fields can contain multiple combinations of identical values as long as these combinations are referenced in distinct boxes.

Note: For two identical combination lines (excluding dates), the validity dates on the Detail tab are not controlled and can partly or fully overlap, whether or not the combinations belong to a VAT box.

During the French or Belgian VAT extraction process, an entry line with a date included in the overlapping period will be taken into account in each considered VAT combination.

Note: This control is enforced differently according to the kind of VAT function that is run. When the Belgian VAT or French VAT on debit is run, these validity dates are checked against the starting declaration date and the ending declaration date indicated in the process. On the other hand, when the French VAT on payment is run, these validity dates are checked against the Due date until value: A box is valid and usable if its start date and end date include this due date.

This type of setup is used to manage new VAT boxes corresponding to part of an already existing VAT box. Check the consistency of dates to avoid redundancy.

• Validity end date (field VLYEND)