VAT Declaration
The business process of preparing a 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 the VAT declaration.
To generate declaration lines, it is necessary to get VAT related information from different sources outlined in the VAT Declaration GE Setup Line table. The VAT Setup Table includes the fields that define the source where to find VAT Related operations. Fields in the VAT Setup Table represent filters from the indicated sources. If any of the fields isn't filled out, it means that these fields shouldn’t be used in filtering operations and vice versa.
The 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 the VAT Declaration.
VAT Declaration Setup Line
| Field | Description |
|---|---|
| Code | Specifies the sequence of VAT Declaration Clauses in the Declaration. |
| Description | Specifies the name of the clause in the VAT Declaration per each page and position. |
| Formula Text | Specifies the calculation formula for the VAT Declaration lines per each clause. |
| Exclude from Calculation | Specifies the exclusion of the setup line from calculations in the 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 the 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 the 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 refer to Goods. |
| Invoiced | Specifies if the VAT Invoice has been created and linked to the operation. The field should be used for filtering proper entries for the VAT Declaration. If Invoiced is YES in VAT Declaration Setup Line, system calculates VAT Entries according to the operation period of assosiated VAT Invoice, instead of Posting Date. If Invoiced = No, system calculates only VAT Entries, that are not assigned on VAT Invoice. If there is empty value in Invoiced field, system calculates VAT Entries, regardless of whether it is attached to VAT Invoice or not. |
| VAT Calculation Type | Specifies the type of the VAT Calculation, such as Normal VAT, Reverse Charge VAT or Full VAT. If the VAT Calculation Type is set to Full VAT, thesystem calculates base amount (Turnover) field in VAT Declaration using the following formula: value from App. Amount Field No * 100 / VAT Rate, this option is used, when in VAT Entry there is FULL VAT entry and Bae Amount field is empty |
| Prepayment | Specifies Prepayments posted through Prepayment Invoices. |
| Advance Payment | Specifies Advance Payments posted through the 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 a 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 number of the table 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 possible to create VAT declaration using the "Create VAT Declaration" function, and for 4-1, 4-2, 5-1, 5-2, 12-1, 13-1 pages, using the "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 the VAT Declaration. |
| Declaration No. | Specifies Revenue Service Number of the VAT Declaration. |
| Reporting Period | Specifies the reporting period for which the VAT Declaration is prepared. |
| Version No. | Specifies the version number of the VAT Declaration. |
| Creation Date | Specifies the date of creating the VAT Declaration. |
| Report Type | Specifies the type of the report, whether it is new declaration, adjustment or clarification to the VAT Declaration. |
| Clarifying Report No. | Specifies the number of the VAT Declaration for which clarification is done. |
| Status | Specifies the status of the VAT Declaration. |
| Submission Date | Specifies the date of submission of the VAT Declaration to Revenue Service. |
Application 1
Tab 1 reflects the Amount of compensation, excluding VAT, that is received under VAT exempt transactions without the right of deduction and/or VAT exempt transactions with the right of deduction.
| Field | Description |
|---|---|
| VAT Clause | Specifies the VAT Clause from a particular page and position of the 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
Tab 2 reflects VAT Amount of reverse charge.
| Field | Description |
|---|---|
| VAT Clause | Specifies the VAT Clause from a 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
Tab 3 reflects 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
Tab 4-1 reflects 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 the VAT Declaration lines of a particular page. |
| F Series | Specifies the F Series for the Sales VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| F Number | Specifies the F Number for the Sales VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Month of Operation | Specifies the month of operation for the Sales VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Buyer/Receiver VAT Registration No. | Specifies the Buyer VAT Registration Number for the Sales VAT Invoice that is imported in the VAT Declaration lines of a 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 the VAT Declaration lines of a 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 the VAT Declaration lines of a particular page. |
| VAT Invoice Series – with Adjustment | Specifies the Series of the VAT Invoice that is adjusted by the Sales VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| VAT Invoice Series – No. | Specifies the Number of the VAT Invoice that is adjusted by the Sales VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
Application 4-2
Tab 4-2 reflects 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 the VAT Declaration Lines of a particular page. |
| VAT Invoice No. | Specifies the System Document Number for the Sales VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| Sales VAT Invoice No. | Specifies the Number for the Sales VAT Invoice that is imported in the VAT Declaration Lines of particular page. |
| Advance Sales VAT Invoice Series | Specifies the Series for the Advance Sales VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| Advance VAT Invoice No. | Specifies the System Document Number for the Advance Sales VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| Advance Sales VAT Invoice No. | Specifies the System Document Number for the Advance Sales VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| Amount | Specifies the Amount of Advance VAT that is assigned to the Sales VAT Invoice. |
Application 5-1
Tav 5-1 fills out 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 the VAT Declaration lines of a particular page. |
| Series | Specifies the F Series for the Purchase VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| No. | Specifies the F Number for the Purchase VAT Invoice that is imported in the VAT Declaration Lines of a particular page. |
| Month of Operation | Specifies the month of operation for the Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Vendor VAT Registration No. | Specifies the Vendor VAT Registration Number for the Purchase VAT Invoice that is imported in the VAT Declaration Lines of a 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 the VAT Declaration lines of a 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 the VAT Declaration lines of a 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 the VAT Declaration lines of a particular page. |
| VAT Invoice Series – No. | Specifies the Number of the VAT Invoice that is adjusted by the Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
Application 5-2
Tab 5-2 reflects the 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 the VAT Declaration lines of a particular page. |
| VAT Invoice No. | Specifies the system Document No. for the Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Purchase VAT Invoice No. | Specifies the Number for the Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Advance VAT Invoice No. | Specifies the Series for the Advance Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Advance Purchase VAT Invoice Series | Specifies the system Document No. for the Advance Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Advance Purchase VAT Invoice No. | Specifies the system Document No. for the Advance Purchase VAT Invoice that is imported in the VAT Declaration lines of a particular page. |
| Amount | Specifies the Amount of Advance VAT that is assigned to the Purchase VAT Invoice. |
Application 6
Tab 6 indicates the data of the customs declaration used in the calculation of the 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 the VAT Declaration. |
Application 7
Tab 7, 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 indicate 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 performed. |
| 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 person responsible for the operation. |
| Name of Realization related Person with Power of Attorney | Specifies the name of the person responsible 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 the purchase of goods. |
Application 8
Tab 8 should reflect goods/services purchased as a result of a 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 a VAT Invoice wasn’t issued. If period is the same, “-“should be filled out. |
| Vendor No. | Specifies the nu,ber of the Vendor involved in the barter operation. |
| Vendor Name | Specifies the name of the Vendor involved in the barter operation. |
| Period of Operation | Specifies the period of operation in which the barter occurred. |
| VAT Amount | Specifies the VAT Amount from the barter operation under which the VAT Invoice wasn’t issued. |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which the barter operation was performed in previous period of Reporting. |
Application 9
Tab 9 should indicate the number and date of the decision of the tax/customs authority, on the basis of which the VAT amount was calculated in relation to import, and in acordance with this, the amount of VAT was paid in the budget.
| Field | Description |
|---|---|
| Customs Department Decision No. on Charge | Specifies the decision number of customs department based on which the import was performed. |
| CD No. | Specifies the Custom Declaration System number based on which the import was performed. |
| 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 the customs department. |
Application 10
Tab 10 should indicate the 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 the Operation was performed, the VAT Invoice wasn’t issued and includes correction. |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which the operation was performed, the VAT Invoice wasn’t issued and includes correction. |
| Period of Operation | Specifies the period of operation, for which the VAT Invoice wasn’t issued and includes correction. |
| VAT Amount | Specifies the VAT Amount of correction (to be reduced by). |
Application 11
Tab 11 should indicate 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 the Operation was performed and requires correction. |
| VAT Declaration No. | Specifies the VAT Declaration No. based on which the Operation was performed 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 by). |
Application 12-1
Tab 12 should reflect the Sales STI (including corrections).
| Field | Description |
|---|---|
| Sales STI No. | Specifies the Sales Special Tax Invoice System Number. |
| Sales STI Series | Specifies the Series of the Sales STI. |
| Sales STI External No. | Specifies the External Number of the Sales STI. |
| Sales STI Date | Specifies the date of the Sales STI. |
| Sales STI Adjusted Series | Specifies the Series of the Sales STI being adjusted. |
| Sales STI Adjusted No. | Specifies the External Number of the Sales STI being adjusted. |
| Sales STI Adjustment Date | Specifies the Date of the 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. |
| Buyer 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 the adjustment). |
| VAT Amount to be deducted | Specifies the VAT Amount to be reduced. |
Application 12-2
Tab 12 should reflect the 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 the Advance Sales VAT Invoice. |
| Sales STI Series | Specifies the Sales STI Series to which the Advance Sales VAT should be assigned. |
| Sales STI No. | Specifies the Sales STI External Number to which the Advance Sales VAT should be assigned. |
| Advance Sales STI Series | Specifies the date of the Sales ST. |
| Advance Sales STI No. | Specifies the External Number ofthe Advance Sales VAT Invoice. |
| Amount | Specifies the Advance Sales VAT Amount to be reduced from the final Sales STI. |
Application 13-1
Tab 13-1 fills out the Purchase STI (including adjustments).
| Field | Description |
|---|---|
| Purchase STI No. | Specifies the system number of the Purchase Special Tax Invoice. |
| Purchase STI Series | Specifies the series of the Purchase STI. |
| Sales STI No. | Specifies the External Number of the Purchase STI. |
| Purchase STI Date | Specifies the date of the Purchase STI. |
| Purchase STI Adjusted Series | Specifies the series of the Purchase STI being adjusted. |
| Purchase STI Adjusted No. | Specifies the External Number of the Purchase STI being adjusted. |
| Purchase STI Adjustment Date | Specifies the date of the Purchase STI being adjusted. |
| Station Registration No – Sending | Specifies the station registration number from which the Goods were sent. |
| Seller VAT Registration No. | Specifies the VAT registration number of the 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 the adjustment). |
| VAT Amount to be deducted | Specifies the VAT Amount to be reduced. |
Application 13-2
Tab 13-2 should reflect the Advance VAT Invoices and the 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 the Advance Purchase VAT should be assigned. |
| Purchase STI No. | Specifies the Purchase STI External Number to which the Advance Purchase VAT should be assigned. |
| Advance Purchase STI Series | Specifies the Date of the Purchase STI. |
| Advance Purchase STI No. | Specifies the Advance Purchase VAT External Number. |
| Amount | Specifies the Advance Purchase VAT Amount to be deducted from the final Purchase STI. |
Application 14
Tab 14 should be filled out with the actually spent oil in the reporting month.
| Field | Description |
|---|---|
| 4-digit Code | Specifies the good's 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. |
Application 16
Calculation of the total amount of VAT.
| Field | Description |
|---|---|
| VAT to be Paid | Specifies the VAT Amount to be paid. When in VAT Decl. Line Formula, VAT to be Paid/Deducted = VAT to be Paid, then system fills value of "App. Amount Field No" in "VAT to be Paid" (Goods Sales) |
| VAT to be Deducted | Specifies the VAT Amount to be deducted. When in VAT Decl. Line Formula, VAT to be Paid/Deducted = VAT to be Deducted, then system fills value of "App. Amount Field No" in "VAT to be Deducted" (Goods Purchase) |
| VAT Amount | Specifies the VAT Amount that is field according to the field "App. VAT Amount Field No" that is specified in VAT Declaration Line Formule |
Attaching through API
If on 'Revenue Service Integration Setup' page , the "Attaching through API" field is activated upon attaching a VAT Invoice to the system VAT Declaration, it also attaches the VAT Invoice to the VAT Declaration on the revenue service portal "Rs.ge", according to the VAT Declaration No.
After successfully attaching the VAT Invoice to the Declaration, in the system, the "VAT Invoice attached to declaration successfully" message appears in the system, and the "Attached to Declaration" field gets the "YES" value in the VAT Invoice.
If there is an issue and the VAT Invoice was not attached to the VAT Declaration, the system shows an error message: "VAT Invoice did not attach to VAT Declaration". The "Attached to Declaration" field keeps the "NO" value in the VAT Invoice.