Use SAP’s Enhanced BKPF Table for VAT Liability-Based Reporting
- by Kees van Westerop, Senior SAP Consultant, Kwest Consulting
- June 30, 2011
Learn how to prepare reports based on value-added tax (VAT) liability dates to comply with European legal requirements.
In the standard SAP system the value-added tax (VAT) reporting is based on the posting date. By using the document date as a selection criterion, you can report on a document date. However, for some European countries this type of reporting is not enough. In those countries the reporting must be based on the date the VAT liability arises. To make this possible the SAP system has added a new field to the financial document table BKPF. By filling this field it is possible to report according to the tax reporting date and also to use the VAT date to determine the currency rate to be applied.
The standard VAT report RFUMSV00 uses the posting date as the selection date for reporting. For example, if you run the report for period 3 in the year 2011 all documents with a posting date in March 2011 are considered. You can also do VAT reporting based on the document date. For example, you select period 1 to 12 in the year 2011 and additionally you use as a selection criterion the document date. Select document date March 1, 2011, up to and including March 31, 2011.
However, for some European countries these parameters are not sufficient. In these countries you must report according to the date the VAT liability arises. Examples of these countries are Hungary, Poland, Czech Republic, Slovakia, and Spain. Depending on the country the reporting can be, for example, the delivery date, payment due date, or a date agreed upon by the customer and supplier.
To be able to report according to this legal requirement, SAP has added a new field to the BKPF table. This table stores the header of financial documents. This functionality is standard in Release 604 of SAP ERP Central Component (SAP ECC). For older releases it needs to be implemented with Support Packages. A manual implementation is necessary for the following releases or Support Packages shown in Table 1. (Also see SAP Note 1023317.)
Older releases of SAP ECC and Support Packages
The SAP system’s enhancement not only adds the new field name BKPF - VATDATE to the table BKPF but also adjusts relevant reports. The enhancement makes the field for input in posting transactions available, enables the use of this field for foreign currency translation of the VAT amount, and offers users a conversion program for already existing documents
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