## (RUS) Printing VAT Purchase and Sales Reports

This chapter discusses how to:

- Generate the purchase book report.

- Generate the sales book report.

### Generating the Purchase Book Report

This section provides an overview of the Purchase Book program and discusses how to:

- Run the Purchase Book program.

- Set processing options for Purchase Book (R74R4000).

#### Understanding the Purchase Book Program

You use the Purchase Book program (R74R4000) to print a report with information about transactions that caused a fiscal credit for your company. You use this report to report the transactions to the government and as a basis for reclaiming VAT.

Transactions that cause a fiscal credit include:

- Accounts payable invoices and corrections.

- Clearing customers' advanced payments.

- Payments you make on accounts payable invoices.

- Customs declarations on imports.

- Journal entries that you define as fiscal credits.

- Currency conversions that result in a fiscal credit.

The report prints one line in the report for each document that includes a fiscal-credit transaction. If a document has multiple lines, the system prints one summary line for each the transactions. For each document, the line includes:

- Document number and date.

- Number and date of payment.

- Name, INN and KPP of the company or individual with whom you conducted the transaction.

- Total amount of the document, the VAT base and VAT amount.

  The report separates each VAT rate, such as 18%, 0%, and VAT-exempt.

The report includes a name and a signature line for the chief accountant.

Tables Used

The system reads information from these tables when you run the Purchase Book program:

- Accounts Payable Ledger (F0411).

- Account Ledger (F0911).

- Company Additional Information (F7400010).

  This table stores Russian-specific company information.

- VAT Purchase Book Workfile (F74RUI41) and VAT Purchase Book Workfile II (F74RUI42).

  These tables store data as the Purchase Book program processes records. After processing is complete and the report is printed, the system deletes the records in this table in preparation for the next run of the program.

- Prepayment Detail Tax File (R74R311)

  This table stores the details of prepayment transactions.

- A/P Suspended VAT - Tax on Hold (F74R410)

  This table stores suspended VAT amounts that have not been released.

- A/P Suspended VAT - Tax Release (F74R420)

  This table stores suspended VAT amounts that have been released.

Record Processing

You do not use Data Selection to specify the records to process. Instead the system uses values in processing options and UDC tables to determine which records in the F0411 and F0911 tables to process.

The criteria that the system uses to select records to process include:

- Transactions in the F0411 and F0911 tables that are within the date range specified in the processing options.

- Values in the Tax Areas Exclusion (74R/TE), Document Type Exclusion (74R/DE), Adjustment Transaction Doc TY (74R/AL), and Journal Entry Doc Ty Inclusion (74R/JE) UDC tables.

  The system processes vouchers, corrections, customs declarations on imports, and vouchers for sum differences and taxes that exist in the F0411 and F74R420 tables unless you specify in the 74R/TE or 74R/DE UDC tables that the system exclude the records with specified tax rate areas or document types.

  The system processes journal entry records with positive amounts that exist in the F0911 table unless you specify in the 74R/JE UDC table to exclude journal entries with positive amounts or include journal entries with negative amounts.

  The system prints information for transactions that have the document type specified in the 74R/AL UDC table in the Adjustment List instead of in the Purchase Book report.

- Voided transactions according to the Display Void processing option.

- Stock items according to the Items Purchase Book processing option.

Suspended VAT in the Purchase Book Report

The system uses only the amounts written to the F74R420 table that are for tax rate areas defined on the first line of the tax rate area setup. Taxes written for tax rate areas set up on other lines are not included in the Purchase Book report.

The system prints one detail line for each voucher. If the voucher was paid in one payment, that date of payment is shown in the report. If the voucher was partially paid on more than one date, the system prints the first payment date.

Voids of VAT releases and other changes to posted vouchers are also included for transactions processed within the period for which you generate the Purchase Book report.

Processing Suppliers' Invoices

The system processes standard vouchers, voucher corrections, tax vouchers, vouchers for sum differences, and customs declarations for imports. The system selects these records according to the dates and company that you identify in the processing options:

- Posted vouchers in the F0411 table that:

  - Have VAT.

  - Have a 0 percent tax rate.

  - Are VAT exempt.

  - Are not prepayment vouchers.

- Fully or partially released vouchers from the F74R420 table.

  If the voucher is partially released, only the amount that was released is included in the Purchase Book report.

You must run the General Ledger Post program with the Update Tax File processing option set to 3 (For all Tax Explanation Codes).

Processing Customer Prepayments

At times, customers might make payments to you for goods or services that you have not yet shipped or provided to your customer. For example, you might require that a customer make payments on a manufactured good at specific times during the manufacturing process. Payments that customers make to you before they receive goods or services are prepayments.

VAT must be paid on the prepayments that you receive and reported in the VAT sales book. You run processes in the JD Edwards Accounts Receivable system to pay the VAT on the prepayments. When the final invoice is generated and the prepayments are applied to that invoice, you reverse the accounting entries that were made when the prepayment was received. These reversals are included in the Purchase Book report.

When you run the Purchase Book program, the system reads records in the Prepayment Detail Tax File (F74R311) table to determine which records to include in the Purchase Book report. The system selects records in the F74R311 table according to the dates and legal company specified in the processing options, and whether the Output Book field (data item R74BOK) in the F74R311 table includes the value AP.

Processing Journal Entries

The Purchase Book program processes journal entries with VAT for inclusion in the Purchase Book report. You identify the journal entries to include in the purchase book when you set up the Journal Entry Doc Ty Inclusion (74R/JE) UDC table.

The system processes the transactions in the F0411 table according to:

- The dates specified in the processing options.

  If you specify a date type in the Purchase Book Date Source processing option that does not exist in the F0411 table, the system uses the GL date to select transactions.

- The legal company specified in the processing options.

- The values in the 74R/JE UDC table.

- The batch type of the transaction.

  The Purchase Book program selects only transactions with a batch type of G.

- The GL posting code of the transaction.

  The Purchase Book program selects only transactions with a value of T in the G/L Posting Code - Alternate 5 field in the F0411 table.

- The GL posted code of the transaction.

  The Purchase Book program selects only transactions with a posted code of P.

- The ledger type.

  The program selects only records in the AA ledger.

#### Prerequisites

Before you complete the tasks in this section:

- Set up UDCs.

  See Setting Up UDCs for Tax Processing.

- Set up AAIs.

  See Setting Up AAIs for Russian Taxes.

- Verify that the tax rate areas for which you report have VAT set up on line one in the Tax Rate/Areas (P4008) program.

#### Running the Purchase Book Program (R74R4000)

Select Accounts Payable (G74R04), Purchase Book.

#### Setting Processing Options for Purchase Book (R74R4000)

Processing options enable you to specify default processing values.

General

1. Date From and 2. Date To | Specify the first date of a range of dates, or the last date of a range of dates that the system uses for selecting records to process.
3. Legal Company | Specify the legal company for which you run the report.

Selection Date

1. Transactions Selection Date | Specify the date type that the system uses to select records to process. Values are: Blank: GL date 1: Invoice date 2: Service/Tax date

Display

1. Display Void | Specify where the system prints information about voided transactions. Values are: Blank. Purchase Book 1: Adjustments List. If the void is for a document for a previous month, the system prints a new line in the adjustment list. If the void is for a document in the current reporting period, the system prints the void in the Purchase Book report. If the transaction involves a partial void, then the transaction will be displayed in Adjustment List.
2. Items Purchase Book | Specify whether the report includes transactions for stock items, nonstock items, or both. Values are: Blank: All items 0: Stock items. 1: Nonstock items. If you select 0 or 1 and the transaction includes lines for both stock and nonstock items, the transaction is not included in the report. Note. The system uses the Memo Lot 2 field in the Lot Master table (F4108) to determine whether an item is stock or nonstock. If the Memo Lot 2 field for an item is not blank or 0 (zero), the system considers the item to be a stock item.
3. Custom Declaration Number | Specify the field from which the system takes the customs declaration number. Values are: Blank: The system uses the Custom Declaration Number field in the Lot Additional Information (F7464108) table. 1: The system uses the Lot/Serial Number field in the Purchase Order Receiver File (F43121) table.

Taxes

1. Enter the % of the tax to inform corresponding to the first column. | Specify the percentage that you want the system to print in the heading for the first column of tax rates. If you leave this processing option blank, the system prints 18%.
2. Enter the % of the tax to inform corresponding to the second column. | Specify the percentage that you want the system to print in the heading for the second column of tax rates. If you leave this processing option blank, the system prints 10%.
3. Enter the % of the tax to inform corresponding to the third column. | Specify the percentage that you want the system to print in the heading for the first column of tax rates. If you leave this processing option blank, the system prints 20%.

Chief

1. Chief Accountant | Specify the address book number of the chief accountant. The system prints the name of the chief accountant next to the signature line on the report.
2. Individual Businessman | Specify the address book number of an individual if the person who must sign the report is not set up in the address book system as a chief accountant. The system prints the name associated with the address book number that you specify next to a signature line on the report.

Conversion

1. VAT Purchase Book Conversion Process | Specify whether the system runs the VAT Purchase Book Conversion (R74R4001) program. If you select to run the conversion program, the system processes records that exist in the Russian Tax File (F74R0018) table and writes records to the F74RUI41 and F74RUI42 tables. Records that are written to the F74RUI41 and F74RUI42 tables are written to the final report by the Purchase Book program. Values are: Y: (Yes) Run the conversion process. N: (No) Do not run the conversion process.
Version | Specify the version of the Purchase Book Conversion program that the system runs when you enter Y in the VAT Purchase Book Conversion Process processing option. If you leave this processing option blank, the system uses version ZJDE0001.

### Generating the Sales Book Report

This section provides an overview of the Sales Book program and discusses how to: .

- Run the Sales Book program (R74R3000).

- Set processing options for Sales Book (R74R3000).

#### Understanding the Sales Book Program

You run the Sales Book program (R74R3000) to print a report with information about transactions that caused a fiscal debit. Transactions that cause a fiscal debit include:

- Invoices from customers.

- Prepayments that are not applied to an invoice.

- Journal entries that you indicate are to be included in the report.

- Customs declarations on exports.

- Currency conversions that result in a fiscal debit.

The Sales Book report includes information about the transactions for fiscal debits. The report prints one line in the report for each document that includes a fiscal-debit transaction. If a document has multiple lines, the system prints one summary line for each the transactions. For each document, the line includes:

- Document number and date.

- Number and date of payment.

- Name, INN and KPP of the company or individual with whom you conducted the transaction.

- Total amount of the document, the VAT base and VAT amount.

  The report separates each VAT rate, such as 18%, 0%, and VAT-exempt.

The report includes a name and a signature line for the chief accountant.

Tables Used

The system reads information from these tables when you run the Sales Book program:

- Customer Ledger (F03B11)

- Account Ledger (F0911)

- Taxes by Sales Order Line (F702018)

  The system populates this table when you run the General Ledger Post program for sales order for which the sales recognition is postponed.

- Company Additional Information (F7400010)

  This table stores Russian-specific company information.

- VAT Sales Book Workfile (F74RUI31)

  This table store data as the Sales Book program processes records. After processing is complete and the report is printed, the system deletes the records in this table in preparation for the next run of the program.

- Prepayment Detail Tax File (R74R311)

  This table stores the details of prepayments.

Record Processing

You do not use Data Selection to specify the records to process. Instead the system uses values in processing options and UDC tables to determine which records in the F03B11 and F0911 tables to process. The criteria that the system uses to select records to process include:

- Transactions in the F03B11 and F0911 tables that are within the date range specified in the processing options.

- Values in the Tax Areas Exclusion (74R/TE), Document Type Exclusion (74R/DE), Adjustment Transaction Doc TY (74R/AL), and Journal Entry Doc Ty Inclusion (74R/JE) UDC tables.

  The system processes customers' VAT invoices and corrections, tax agents' invoices, sales order dispatched, export realizations, and invoices for sum differences and taxes that exist in the F03B11 table unless you specify in the 74R/TE or 74R/DE UDC tables that the system exclude the records with specified tax rate areas or document types.

  The system processes journal entry records with positive amounts that exist in the F0911 table unless you specify in the 74R/JE UDC table to exclude journal entries with positive amounts or include journal entries with negative amounts.

  The system prints information for transactions that have the document type specified in the 74R/AL UDC table in the Adjustment List instead of in the Sales Book.

- Voided transactions according to the Display Void processing option.

Processing Buyers' Invoices and Sales Orders

The system processes customers' VAT invoices and corrections, tax agents' invoices, sales order dispatched, export realizations, and invoices for sum differences. This process selects these records according to the date and legal company processing options:

- Posted invoices with tax and their modifications or voids.

- Posted invoices with a tax rate of 0%.

- Posted invoices for non-taxable (tax exempt) transactions.

- Sales orders for which the sales recognition is postponed.

  You must run the Invoice Print, VAT Accrual on Sales, and General Ledger Post programs to include these transactions in the Sales Book report.

You must run the General Ledger Post program with the Update Tax File processing option set to 3 (For all Tax Explanation Codes).

Processing Export Realization Transactions

Transactions involving export realization are subject to a 0 percent VAT if the correct documentation is provided to the tax authorities within 180 days of the transactions. If you do not provide the required documentation within the established time frame, you must pay VAT on the transactions and report them in the Sales Book report. If you later submit the required documentation, you can reverse the VAT paid and report the reversal in the Purchase Book report.

If you need to include transactions in the Sales Book report that were initially tax-exempt, you can either:

- Set up a document type in the 74R/AT UDC table for the transactions and make entries using the JD Edwards EnterpriseOne Accounts Receivable system.

  Enter one line with the tax rate that you must pay. For example, if the VAT tax rate is 18 percent, use the tax rate area for transaction subject to that tax rate. Enter a second line with the tax area and tax amount of 0 percent.

- Set up a document type in the 74R/AT UDC table for the transactions and make entries using the JD Edwards EnterpriseOne General Accounting system.

  You need enter only one line in the JD Edwards EnterpriseOne General Accounting system.

You would reverse the entries if you later turned in the required documentation.

Processing Tax Agents' Invoices

When you provide the VAT tax invoice for a supplier, or provide the tax invoices to a customer who is not subject to VAT, you act as a tax agent for the payment of VAT. In these situations, you must calculate VAT, print the tax invoices, and report the VAT in your Sales Book report. Generally, you must process and pay this VAT for each transaction, not at the end of a period. You can use the invoice print process for Russia to print the tax invoice, and include that invoice in your Sales Book report.

Processing Receipt of Prepayments and Corrections

The system selects records from the Prepayment Detail Tax File table (F74R311) to process according to:

- The processing options for dates.

  If the value in the Sales Book Date Source processing option does not exist in the F74R311 table, then the system uses the GL date to select records to process.

- The Legal Company processing option.

- The value in the Output Book field in the F74R311 table includes the value AR..

Processing Journal Entries

The system selects the journal entries with VAT to process for the Sales Book report. The system selects records from the F0911 table according when:

- The record is in the AA ledger.

- The record is within the dates specified in the processing options.

  If the value in the Sales Book Date Source processing option does not exist in the F0911 table, then the system uses the GL date to select records to process.

- The value for the Batch Type field is G, the value for the G/L Posting Code - Alternate 5 field is T, and the value for the G/L Posting Code is P.

- The document type for the journal entry does not exist in the 74R/JE UDC table and the sign for the transaction is negative.

- The document type for the journal entry does exist in the 74R/JE UDC table and the value in the Special Handling Code field is SB.

#### Running the Sales Book Program (R74R3000)

Select Accounts Receivable (G74R03B), Sales Book (R74R3000).

#### Setting Processing Options for Sales Book (R74R3000)

Processing options enable you to set default processing values.

General

1. Date From and 2. Date To | Specify the first date of a range of dates, or the last date of a range of dates that the system uses for selecting records to process.
3. Legal Company | Specify the legal company for which you run the report.

Selection Date

1. Transactions Selection Date | Specify the date type that the system uses to select records to process. Values are: Blank: GL date 1: Invoice date 2: Service/Tax date

Display

1. Display Void | Specify where the system prints information about voided transactions. Values are: Blank. Sales Book 1: Adjustments List. If the void is for a document for a previous month, the system prints a new line in the adjustment list. If the void is for a document in the current reporting period, the system prints the void in the Sales Book report. If the transaction involves a partial void, then the transaction will be displayed in Adjustment List.

Chief

Address Number of Chief Accountant | Specify the address book number of the Chief Accountant of the company.
Address Number Individual Businessman | Specify the address book number of the person responsible for running the report.

Taxes

1. Enter the % of the tax to inform corresponding to the first column. | Specify the percentage that you want the system to print in the heading for the first column of tax rates. If you leave this processing option blank, the system prints 18%.
2. Enter the % of the tax to inform corresponding to the second column. | Specify the percentage that you want the system to print in the heading for the second column of tax rates. If you leave this processing option blank, the system prints 10%.
3. Enter the % of the tax to inform corresponding to the third column. | Specify the percentage that you want the system to print in the heading for the first column of tax rates. If you leave this processing option blank, the system prints 20%.

Conversion

1. VAT Sales Book Conversion Process | Specify whether the system runs the VAT Sales Book Conversion (R74R3001) program. If you select to run the conversion program, the system processes records that exist in the Russian Tax File (F74R0018) table and writes records to the F74RUI41 and F74RUI42 tables. Records that are written to the F74RUI41 and F74RUI42 tables are written to the final report by the Sales Book program. Values are: Y: (Yes) Run the conversion process. N: (No) Do not run the conversion process.
Version | Specify the version of the VAT Sales Book Conversion program that the system runs when you enter Y in the VAT Sales Book Conversion Process processing option. If you leave this processing option blank, the system uses version ZJDE0001.
Tax Accounting Policy | Specify whether the system uses the invoice GL date or the payment date when processing records. Values are: Blank or 0: Invoice GL date 1: Payment date
Unapplied Cash Document Type | Specify the document type that identifies transactions with unapplied cash. The value that you enter must exist in the Document Type (00/DT) UDC table.