18.03.2017, 02:20 | #1 |
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erconsult: Minimalistic EU VAT Configuration in Dynamics AX
Источник: http://erconsult.eu/blog/minimalisti...n-dynamics-ax/
============== In my first 2 months of operation as an independent consultant I have got it all: an intra-community import from Sweden, export of services to Switzerland and Germany, import of services from Slovakia and the Czech Republic, domestic supplies – enough cases to test and refine my tax setup. Let me introduce my 3rd iteration of the EU VAT setup in Dynamics AX. Before we begin with the setup let me explain some background facts and assumptions:
IC acquisition0% 20%Delivery of goods to another country of the European Community is tax free, but the value of the goods is reported to the tax authority. On a regular import of goods from another member of the European Community the full domestic tax is levied; the tax is self-assessed with a zero effective tax load (what you pay is what you get recovered). This is achieved with the Use tax (en-us) i.e. Import VAT / purchase VAT (en-gb) setting in the VAT group.euSIC services export IC services import0% 20%Delivery of services in another country of the European Community is tax free but reported. The buyer, however, must obey the reverse charge principle. The setup for the reverse charge and the zero tax impact is similar to the above IC goods acquisition.3rdFExport 3rd county Import 3rd country0% ~20%The export of goods is tax free in most of the countries, but the value has to be reported. Tangible goods imported into the EU from a 3rd country is subject to an import tax, whose base is hard to calculate because it includes the portion of insurance and freight up until the border. Normally the import tax is calculated and paid by the customs broker; in the exotic import tax self-assessment mode (de: “Einfuhrumsatzsteuer geschuldet”) this 3rdF tax code may be used to post the tax.3rdSServices export 3rd Services import 3rd0% 20%If the place of supply of services is outside of the EC, the export is tax-free but still have to be reported (as taxable elsewhere under the reverse charge regime). The procurement of services outside of the EC is subject to a self-assessed reverse charge.In every business case in Dynamics AX the tax code is deducted by the system from an intersection of the customer/supplier VAT group and the product Item VAT group. Aside of the basic “F”, “H”, “S”, “TF” item VAT groups I recommend “H”, “Food” and “PubT” for travel expense reporting. The reason to separate the latter 2 groups is my reverence to companies recovering foreign taxes: the tax rate for these categories varies across Europe. Tax codes to be marked Exempt in the VAT group configuration are stroke through in the table below, and those marked as a Use tax are in italic: Customer of supplier VAT groupItem VAT group “F” (full)Item VAT group “S“ (services)Item VAT group “TF“ (tax free)Item VAT group “H” (hotel)Item VAT group “Food“Item VAT group “PubT“ (public transp.)SuppliersAP-DOMvatFvatFTFvatHvatRvatRAP-EUeuFeuSTF AP-3RD3rdF3rdSTF AP-NRNRNRNRNRNRNRCustomersAR-DOMvatFvatFTFvatHvatRvatRAR-EUeuFeuSTF AR-3RD3rdF3rdSTF This blog will be followed by Part 2 – selection of the VAT reporting codes for the Austrian VAT declaration. The post Minimalistic EU VAT Configuration in Dynamics AX appeared first on ER-Consult. Источник: http://erconsult.eu/blog/minimalisti...n-dynamics-ax/
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