Controlled Operations Report

The Controlled Operations Report is submitted by corporate income taxpayers if they conducted operations with non-residents that meet the criteria for being classified as controlled during the reporting period.

Required settings

Before creating the report, ensure that all necessary settings have been completed:

1. On the General Ledger Setup page, in the Numbering tab, a number series for the report is set in the Control Operation Nos field.
2. All required codes are created on the Codes Controlled Operations page.
3. On the Customer or Vendor cards, the appropriate code is set in the Country/Region Code field.

Note
For the selected country code, the ISO Numeric Code field must be filled in on the Countries/Regions page.

Also, on the Customer or Vendor cards, in the Related Parties tab, the Entries Code field must be filled in.

4. On the Customer or Vendor contract cards, the Related Parties tab must be filled in.

Field	Description
Shipment Terms (Incoterms)	Specifies the delivery condition code according to Incoterms.
Place of delivery (Incoterms)	Specifies the place of delivery according to Incoterms.
Entry Code	Indicates the code of the name of the operation in accordance with the codes defined by the law.
Side Code	Specifies the transaction party code according to the defined transaction party codes.
Conformance Method Code	Specifies the code of the method of determining the compliance of the conditions of the controlled operation with the "arm's length" principle.
Profitability Indicator	Specifies the profitability index code used to establish compliance with the "arm's length" condition of a controlled operation.
Profitability Indicator Value	Specifies the numerical value of the indicator of the profitability of the operation in percentage.
Source Type Code	Specifies the code of the type of information source that was used under the established conditions of compliance of the controlled operation under the "arm's length" principle.
Source Type Name	Specifies the name of the information source that was used to establish compliance of the controlled transaction with the "arm's length" principle. If there are several sources, it is necessary to indicate all of them separated by a comma and a space.

Note
These fields will be used when generating the lines of the report's appendix.

5. On the Item card, the Manufacturer Code, Brand Code and Customs Category Code (UCC FEA / SCPS ) must be filled in.

Note
For the selected SCPS code, the Classification Service Code according to the Classification of Foreign Economic Services must be filled in on the Customs Categories page.

6. If a counterparty is both a customer and a vendor, it is necessary to link the Customer and Vendor cards through a Contact. To do this, create a Contact of the Company type from the Customer or Vendor page. For the contact, set up business relationships as both a customer and a vendor. For more details on creating and configuring contacts, refer to Managing contacts.

Generating the Control Operation Report

To generate the report, follow these steps:

1. Click the button to open the Search function and enter Control Operation Reports, then follow the corresponding link.
2. On the Control Operation Reports page, click Actions > New Document > New to create a new report.
3. A new report card will be created, where you need to fill in the following fields:

General tab:

Field	Description
Period From	Specifies the date that is the beginning of the reporting period.
Period To	Specifies the date that is the end date of the reporting period.
Report Type	Specifies the type of report: reporting, new reporting or clarifying.
Non-Resident	Specifies if the organization is a non-resident.
Country Registration NR	Specifies the registration country of an non-resident.
Name Tax Administration NR	Specifies the name of the non-resident's tax administration.
Permanent Establishment	Specifies the Permanent Establishment of a non-resident.
Name Permanent Establishm	Specifies the name of the permanent establishment of a non-resident.
Registration No. PE	Specifies the EDRPOU code of a permanent establishment.
Address PE	Specifies the address of permanent establishment.
Name Tax Administration PE	Specifies the name of the permanent establishment's tax administration.

Lines tab:

Field	Description
Account Type	Specifies the counterparty type that is a party to the controlled operation. The Company type is used if the counterparty is both a customer and a vendor, and you need the report to include both purchase and sales transactions.
Account No.	Specifies the counterparty number that is a party to the controlled operation. Select the counterparty according to the specified type.
Document No.	Specifies the document (appendix) number of the report.

Note
The Account Country Name , Party Code fields will be automatically filled in from the counterparty's data.
The Amount LCY, Quantity, Count lines fields will be automatically filled in after generating the report appendix.

4. Next, you need to generate the report appendices. To do this, select the report line and click Card in the Lines section.

5. The appendix card will open, where you need to fill in the following fields:

General tab:

Field	Description
Document Types	Specifies the type of documents that will be taken into account when generating the report lines. Possible options: Invoices, Credit Memos, Invoices and Credit Memos.
Research Side	Specifies the party for which the profitability index is checked according to the method. Filled in only for the following methods: resale price method, "cost plus", net profit method. If the taxpayer chose themselves, then we put "1", if a non-resident counterparty - then "0".
Amount LCY Rounding	Specifies the rounding factor for the "Amount (LCY)" field in the report.

6. On the Reason Codes and Party Relation Codes tabs, fill in the corresponding codes for the basis and indicators.
7. Click Create lines to populate the report with rows according to the specified parameters.

Note
Report lines are generated based on the posted Invoices and Credit Memos, excluding reversed entries.

The fields Shipment Terms (Incoterms), Place of delivery, Entry Code, Side Code, Conformance Method Code, Profitability Indicator, Profitability Indicator Value, Source Type Code, Source Type Name are automatically filled from the agreement card of the Customer or Vendor.

8. On the Totals tab of the appendix, the total amount for the generated lines will be displayed in the local currency, along with the total quantity of items or services and the count of generated lines.

Export Report to XML

Once the report and all its appendices are generated, their data can be exported to XML. On the report card, click Actions > Export Report to XML.

Note
To export the Report and appendices separately, on the respective cards, click Actions > Export to XML.

During the export of appendices to XML, the rows are sorted by date regardless of the document type.