VAT Declaration
The business process of preparing VAT Declaration is based on already posted entries from operations of Sales/Purchases/Returns and already approved VAT Invoices (Purchase/Sales VAT Invoice, Purchase/Sales STI) that should be attached to VAT declaration.
To generate declaration lines, it is necessary to get VAT related information from different sources outlined in VAT Declaration GE Setup Line table. VAT Setup Table includes the fields that define the source where to find VAT Related operations. Fields in VAT Setup Table represents filters from indicated sources. If any of the fields aren’t filled, it means that these fields shouldn’t be used in filtering operations and vice versa.
VAT Setup Table should be structured using VAT Declaration GE Setup Line and VAT Declaration Line Formulas GE. VAT Declaration GE Setup Line includes information on the combination of position and table (Fields: Code and Line Type) that will define the uniqueness of the line in VAT Setup Table. For each line proper Posting Groups should be defined. Each line has a field Formula Text that opens the VAT Declaration Line Formulas GE, in which proper Source and calculation formulas with filters should be indicated to calculate each line of VAT Declaration.
VAT Declaration Setup Line
| Field | Description |
|---|---|
| Code | Specifies the sequence of VAT Declaration Clauses in Declaration |
| Description | Specifies the name of the clause in VAT Declaration per each page and position |
| Formula Text | Specifies the calculation formula for VAT Declaration lines per each clause |
| Exclude from Calculation | Specifies the exclusion of the setup line from calculations in VAT Declaration |
| Line Type | Specifies the table No. in which declaration lines should be generated |
| Previous Reporting Periods | Specifies that operation relates to advance amounts on which delivery was performed in current operating period |
VAT Declaration Line Formulas
| Field | Description |
|---|---|
| VAT Business Posting Group | Specifies the VAT Business Posting Group based on which VAT Declaration Lines should be generated |
| VAT Product Posting Group | Specifies the VAT Product Posting Group based on which VAT Declaration lines should be generated |
| General Business Posting Group | Specifies the General Business Posting Group based on which VAT Declaration lines should be generated |
| General Product Posting Group | Specifies the General Product Posting Group based on which VAT Declaration lines should be generated |
| Source Type | Specifies the source from which calculations should be done for each position in VAT Declaration |
| Document Type | Specifies the type of document. Options: Invoice, Payment, credit Memo, Finance Charge Memo, Refund |
| Operation Type | Specifies the type of operation as a filter in Source Type = VAT Entries >> Field Type |
| Fixed Assets | Specifies Entries to be filtered by mark of Goods or Fixed Assets. If the value in this field is NO, calculation will be done for entries that refers to Goods |
| Invoiced | Specifies if VAT Invoice has been created and linked to operation. Field should be used for filtering proper entries for VAT Declaration |
| VAT Calculation Type | Specifies the type of VAT Calculation, like, Normal VAT, Reverse Charge VAT, etc. |
| Prepayment | Specifies Prepayments posted through Prepayment Invoices |
| Advance Payment | Specifies Advance Payments posted through Payment Journal |
| Global Dimension 1 | Specifies Global Dimension 1, to be used for filtering particular entries using dimensions |
| Global Dimension 2 | Specifies Global Dimension 2, to be used for filtering particular entries using dimensions |
| Operation | Specifies how this VAT Clause should be applied to total results ( "+", "-", "x", "/") |
| Formula | Specifies calculation formula on particular page using already calculated values |
| Application Amount Field No. | Specifies the field from which VAT turnover related values should be calculated |
| Application VAT Amount Field No. | Specifies the field from which VAT Amount related values should be calculated |
| Line Type | Specifies the table No. that is used in calculation formula in the field Formula |
| VAT to be Paid/Deducted | Specifies whether VAT should be paid or deducted |
| Settlement | Specifies whether VAT Entries, which are posted from VAT Invoices, should be included in calculation of VAT Declaration lines or not |
After setting Vat declaration Setup lines and formulas, it is available to create VAT declaration via "Create VAT Declaration" function and for pages 4-1, 4-2, 5-1, 5-2, 12-1, 13-1, via "Attaching to VAT Declaration" function: VAT Invoice → Reports → Attach to Declaration or VAT Invoice List →Reports → Attach to Declaration.
VAT Declaration Ge
| Field | Description |
|---|---|
| No. | Specifies the system number of VAT Declaration |
| Declaration No. | Specifies Revenue Service Number of VAT Declaration |
| Reporting Period | Specifies the reporting period for which VAT Declaration is prepared |
| Version No. | Specifies the version number of VAT Declaration |
| Creation Date | Specifies date of creating VAT Declaration |
| Report Type | Specifies the type of the report, whether it is new declaration, adjustment or clarification to VAT Declaration |
| Clarifying Report No. | Specifies the number of VAT Declaration for which clarification is done |
| Status | Specifies the status of VAT Declaration |
| Submission Date | Specifies the date of submission of VAT Declaration to Revenue Service |
Application 1
In 1th tab fills Amount of compensation, excluding VAT, that is received under transactions from VAT exempt without the right of deduction and/or VAT exempt with the right of deduction.
| Field | Description |
|---|---|
| VAT Clause | Specifies the VAT Clause from particular page and position of VAT Declaration |
| Total Turnover | Specifies the total turnover charged by VAT |
| Total VAT on Turnover | Specifies the total VAT to be paid per VAT Clause |
Application 2
In the 2th tab should be reflected VAT Amount of reverse charge.
| Field | Description |
|---|---|
| VAT Clause | Specifies the VAT Clause from particular page and position of VAT Declaration |
| Total Turnover | Specifies the total turnover charged by VAT |
| Total VAT on Turnover | Specifies the total VAT to be paid per VAT Clause |
Application 3
In the 3th tab should be reflected the amounts of VAT with the right of deduction, with witch, according to the current tax legislation, the payer has the right to reduce the VAT to be included in the budget according to the taxable turnover in the reporting period.
| Field | Description |
|---|---|
| Total | Specifies the Total VAT for Fixed Assets and Goods/Services |
| VAT Paid on Goods/Services | Specifies the total VAT to be paid per VAT Clause on goods/services |
| VAT Paid on FA | Specifies the total VAT to be Paid per VAT Clause on fixed assets |
Application 4-1
In 4-1th tab should be reflected Sales VAT Invoices (including corrections) issued for taxable operations (including operations exempted with the right of deduction), as well as Advance VAT Invoices.
| Field | Description |
|---|---|
| Sales VAT Invoice No. | Specifies the Sales VAT Invoice Document No. that is imported in VAT Declaration lines of particular page |
| F Series | Specifies the F Series for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| F Number | Specifies the F Number for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| Month of Operation | Specifies the month of operation for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| Buyer/Receiver VAT Registration No. | Specifies the Buyer VAT Registration Number for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Amount – to be paid (incl. Adjustments) | Specifies the VAT Amount to be paid for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Amount – to be Reduced | Specifies the VAT Amount to be reduced as a result of correction/adjustment for the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Invoice Series – with Adjustment | Specifies the Series of VAT Invoice that is adjusted by the Sales VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Invoice Series – No. | Specifies the Number of VAT Invoice that is adjusted by the Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
Application 4-2
In 4-2th tab should be reflected Advance VAT Invoices and VAT Amount, which will reduce the VAT charged on the taxable operations of the reporting month.
| Field | Description |
|---|---|
| Sales VAT Invoice Series | Specifies the Series for the Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| VAT Invoice No. | Specifies the System Document Number for the Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Sales VAT Invoice No. | Specifies the Number for the Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Advance Sales VAT Invoice Series | Specifies the Series for the Advance Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Advance VAT Invoice No. | Specifies the System Document Number for the Advance Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Advance Sales VAT Invoice No. | Specifies the System Document Number for the Advance Sales VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Amount | Specifies the Amount of Advance VAT, that is assigned of Sales VAT Invoice |
Application 5-1
In 5-1th tab fills Vat invoices received for purchased goods/services (including adjustments), as well as Advance VAT Invoices for paid Advance Amount.
| Field | Description |
|---|---|
| Purchase VAT Invoice No. | Specifies the Purchase VAT Invoice Document No. that is imported in VAT Declaration lines of particular page |
| Series | Specifies the F Series for the Purchase VAT Invoice that is imported in VAT Declaration Lines of particular page |
| No. | Specifies the F Number for the Purchase VAT Invoice that is imported in VAT Declaration Lines of particular page |
| Month of Operation | Specifies the month of operation for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Vendor VAT Registration No. | Specifies the Vendor VAT Registration Number for the Purchase VAT Invoice that is imported in VAT Declaration Lines of particular page |
| VAT Amount – to be deducted (incl. Adjustments) | Specifies the VAT Amount to be deducted for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Amount – to be Reduced | Specifies the VAT Amount to be reduced as a result of correction/adjustment for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Invoice Series – with Adjustment | Specifies the Series of VAT Invoice that is adjusted by the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Invoice Series – No. | Specifies the Number of VAT Invoice that is adjusted by the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
Application 5-2
In 5-2th tab should be reflected Advance VAT Invoices and VAT Amount, which will reduce the VAT paid on the taxable operations of the reporting month.
| Field | Description |
|---|---|
| Purchase VAT Invoice Series | Specifies the Series for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| VAT Invoice No. | Specifies the system Document No. for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Purchase VAT Invoice No. | Specifies the Number for the Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Advance VAT Invoice No. | Specifies the Series for the Advance Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Advance Purchase VAT Invoice Series | Specifies the system Document No. for the Advance Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Advance Purchase VAT Invoice No. | Specifies the system Document No. for the Advance Purchase VAT Invoice that is imported in VAT Declaration lines of particular page |
| Amount | Specifies the Amount of Advance VAT, that is assigned to Purchase VAT Invoice |
Application 6
In the 6th tab, should be indicated the data of the customs declaration used in the calculation of VAT to be paid.
| Field | Description |
|---|---|
| No. | Specifies the Number of estimation performed during customs clearance |
| Date | Specifies the Date of estimation performed during customs clearance |
| VAT Amount | Specifies the VAT Amount to be paid as a result of customs Ccearance |
| CD No. | Specifies the Customs Declaration system No. that should be declared on Page 6 in VAT Declaration |
Application 7
In 7th tab, as part of a tax debt payment security measure or other monetary obligation, purchase of goods in case of auction of goods, direct sale or sale in other manner for the purpose of payment, should be indicated the number of the corresponding document, confirming the authorized person and/or the goods/property owner identification data, property purchase date and VAT amount.
| Field | Description |
|---|---|
| Posted Purchase Invoice No. | Specifies the Posted Purchase Invoice No. based on which purchase was done |
| Purchase Document No. | Specifies the purchase document No. based on which purchase was performed |
| VAT Registration No. of Realization related Person with Power of Attorney | Specifies the VAT Registration No. of the responsible person for the operation |
| Name of Realization related Per-son with Power of Attorney | Specifies the name of the responsible person for the operation |
| Goods Owner VAT Registration No. | Specifies the VAT Registration No. of the owner of goods |
| Goods Owner Name | Specifies the name of the owner of goods |
| Date of Purchase | Specifies the date of purchase of goods |
| VAT Amount | Specifies the amount of VAT from purchase of goods |
Application 8
In 8th tab should be reflected goods/services purchased as a result of the barter operation.
| Field | Description |
|---|---|
| Posted Purchase Invoice No. | Specifies the number of VAT Declaration (External Number) if Operation on barter was performed in different periods and VAT Invoice wasn’t issued. If period is same, “-“should be filled |
| Vendor No. | Specifies the Vendor No. involved in barter Operation |
| Vendor Name | Specifies the Vendor Name involved in barter operation |
| Period of Operation | Specifies the period of operation in which barter occurred |
| VAT Amount | Specifies the VAT Amount from barter operation on which VAT Invoice wasn’t issued |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which barter operation happened in previous period of Reporting |
Application 9
In 9th tab should be indicated the number and date of the decision of the tax/customs authority, on the basis of which occured calculation of VAT amount in relation to import and in acordence of this the amount of VAT paid in the budget.
| Field | Description |
|---|---|
| Customs Department Decision No. on Charge | Specifies the decision number of customs department based on which import occurred |
| CD No. | Specifies the Custom Declaration System number based on which import was done |
| Date of the Charge | Specifies the date of decision by customs department for importing the goods |
| Charged and Paid VAT Amount by Customs Department | Specifies the amount of VAT charged by customs department |
Application 10
In 10th tab should be indicated VAT turnover adjustment (VAT amount to be reduced): the data of the VAT declaration with which the taxable transaction was carried out (before adjustment), as well as the amount of VAT, by which the VAT to be included in the budget is reduced.
| Field | Description |
|---|---|
| Declaration No. | Specifies the Declaration No. (External Number) based on which Operation happened, VAT Invoice wasn’t issued and includes correction |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which operation happened, VAT Invoice wasn’t issued and includes correction |
| Period of Operation | Specifies the period of operation, for which VAT Invoice wasn’t issued and includes correction |
| VAT Amount | Specifies the VAT Amount of correction (to be reduced with) |
Application 11
In 11th tab should be indicated adjustment of Reverse Charge VAT: The registration number of the VAT declaration, which shows the amount to be taxed with reverse charge VAT, before adjustment, also, the data of the declaration and the amount of VAT with which Reverse Charge VAT should be corrected (decreased).
| Field | Description |
|---|---|
| Declaration No. | Specifies the Declaration No. (External Number) based on which Operation happened and requires correction |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which Operation happened and requires correction |
| Period of Operation | Specifies the Period of Operation, that requires correction |
| VAT Amount | Specifies the VAT Amount of correction (to be reduced with) |
Application 12-1
In 12-1th tab should be reflected Sales STI (including corrections).
| Field | Description |
|---|---|
| Sales STI No. | Specifies the Sales Special Tax Invoice System Number |
| Sales STI Series | Specifies the Series of Sales STI |
| Sales STI External No. | Specifies the External Number of Sales STI |
| Sales STI Date | Specifies the date of Sales STI |
| Sales STI Adjusted Series | Specifies the Series of Sales STI being adjusted |
| Sales STI Adjusted No. | Specifies the External Number of Sales STI being adjusted |
| Sales STI Adjustment Date | Specifies the Date of Sales STI being adjusted |
| Station Registration No – Sending | Specifies the Station Registration Number from which Goods were sent |
| Station Registration No – Receiving | Specifies the Station Registration Number on which Goods were Received |
| SBuyer VAT Registration No. | Specifies the Buyer VAT Registration Number |
| Product Code | Specifies the special goods code |
| Quantity in Liters | Specifies the quantity in liters |
| Quantity in KG | Specifies the quantity in kilograms |
| VAT Amount to be Paid (Incl. Adjustments) | Specifies the VAT Amount to be paid (Including additional VAT because of adjustment) |
| VAT Amount to be deducted | Specifies the VAT Amount to be reduced |
Application 12-2
In 12-2th tab should be reflected Advance VAT Invoices and VAT Amount, which will reduce the VAT charged for the Sales STI of the reporting month.
| Field | Description |
|---|---|
| Advance Sales STI No. | Specifies the system number of Advance Sales VAT Invoice |
| Sales STI Series | Specifies the Sales STI Series to which Advance Sales VAT should be assigned |
| Sales STI No. | Specifies the Sales STI External Number to which Advance Sales VAT should be assigned |
| Advance Sales STI Series | Specifies the date of Sales STI |
| Advance Sales STI No. | Specifies the External Number of Advance Sales VAT Invoice |
| Amount | Specifies the Advance Sales VAT Amount to be reduced from final Sales STI |
Application 13-1
In 13-1th tab fills Purchase STI (including adjustments).
| Field | Description |
|---|---|
| Purchase STI No. | Specifies the system number of Purchase Special Tax Invoice |
| Purchase STI Series | Specifies the series of Purchase STI |
| Sales STI No. | Specifies the External Number of Purchase STI |
| Purchase STI Date | Specifies the date of Purchase STI |
| Purchase STI Adjusted Series | Specifies the series of Purchase STI being adjusted |
| Purchase STI Adjusted No. | Specifies the External number of Purchase STI being adjusted |
| Purchase STI Adjustment Date | Specifies the date of Purchase STI being adjusted |
| Station Registration No – Sending | Specifies the station registration number from which Goods were sent |
| Seller VAT Registration No. | Specifies the VAT registration number of seller |
| Product Code | Specifies the special goods code |
| Quantity in Liters | Specifies the quantity in liters |
| Quantity in KG | Specifies the quantity in kilograms |
| VAT Amount to be Paid (Incl. Adjustments) | Specifies the VAT Amount to be paid (Including additional VAT because of adjustment) |
| VAT Amount to be deducted | Specifies the VAT Amount to be reduced |
Application 13-2
In 13-2th tab should be reflected Advance VAT Invoices and VAT Amount, which will reduce the VAT Paid for the Purchase STI of the reporting month.
| Field | Description |
|---|---|
| Advance Purchase STI No. | Specifies the Advance Purchase VAT Invoice System Number |
| Purchase STI Series | Specifies the Purchase STI Series to which Advance Purchase VATshould be assigned |
| Purchase STI No. | Specifies the Purchase STI External Number to which Advance Purchase VAT should be assigned |
| Advance Purchase STI Series | Specifies the Date of Purchase STI |
| Advance Purchase STI No. | Specifies the Advance Purchase VAT External Number |
| Amount | Specifies the Advance Purchase VAT Amount to be deducted from final Purchase STI |
Application 14
In 14th page should be filled actually spent oils, in the reporting month.
| Field | Description |
|---|---|
| 4-digit Code | Specifies the goods 4-digit code |
| Balance in Beg. Of Month (KG) | Specifies the beginning balance in KG |
| Beginning Balance in Liters | Specifies the beginning balance in Liters |
| Received and Produced (KG) | Specifies the quantity of received and produced special goods in KG |
| Received and Produced (L) | Specifies the quantity of received and produced special goods in liters |
| Realized with STI (KG) | Specifies the quantity sold in KG |
| Realized with STI (L) | Specifies the quantity sold in liters |
| Realized without Discount – Q-ty in KG | Specifies the quantity sold without discount in KG |
| Realized without Discount – Q-ty in L | Specifies the quantity sold without discount in liters |
| Realized without Discount – Amount (KG) | Specifies the amount sold without discount in KG |
| Realized without Discount – Amount (L) | Specifies the amount sold without discount in liters |
| Realized with Discount – Q-ty in KG | Specifies the quantity sold with discount in KG |
| Realized with Discount – Q-ty in (L) | Specifies the quantity sold with discount in liters |
| Realized with Discount – Amount (KG) | Specifies the amount sold with discount in KG |
| Realized with Discount – Amount (L) | Specifies the amount sold with discount in litres |
| Usage (Private Purposes) – in KG | Specifies the quantity used for personal purposes in KG |
| Usage (Private Purposes) – in L | Specifies the quantity used for personal purposes in liters |
| Reproduced – Q-ty in KG | Specifies the quantity reproduced in KG |
| Reproduced – Q-ty in L | Specifies the quantity reproduced in Liters |
| Total in KG | Specifies total from fields in VAT Declaration 12= 3+4 -5-6 -8-10-11 in KG |
| Total in L | Specifies total from fields in VAT Declaration 12= 3+4 -5-6 -8-10-11 in Liters |
Application 15
Calculation of the total amount of VAT.
| Field | Description |
|---|---|
| Turnover | Specifies the Total Turnover for each VAT Clause |
| VAT to be Paid | Specifies the VAT Amount to be paid |
| VAT Paid on FA | Specifies the VAT Amount to be deducted |
Attaching through API
If in Tax Setup Ge, field "Attaching through API" is activated, upon attaching VAT Invoice on system VAT Declaration, it is also attaches VAT Invoice to VAT Declaration on revenue service portal "Rs.ge", accordin to the VAT Declaration No.
After successfully attaching VAT Invoice on Declaration, in system appears message that "VAT Invoice attached to declaration successfully" and "Attached to Declaration" field becomes "YES" in VAT Invoice.
If there is some issue and VAT Invoice did not attach to VAT Declaration, system shows error message "VAT Invoice did not attach to VAT Declaration" and "Attached to Declaration" remains "NO" in VAT Invoice.