Report on International Trade in Services (DNU-K/DNU-R) - Service Statistical Codes

The report on the International Trade in Services is required by Statistics Poland. The report is obligatory for domestic business entities that supply and/or purchase services from/to foreign entities (non-residents) and meet one of the conditions concerning the value of revenues and expenditures calculated for the sales of services subject to the reporting obligation (annex to the report).

Polish Localization for Microsoft Dynamics 365 Business Central provides functionality that allows you to prepare the data required in the DNU-K/DNU-R report, using service statistical codes. The application also offers a tool for compiling data related to different services types.

Defining Service Statistical Codes

In order to correctly generate data for the DNU-K (DNU-R) report, it is necessary to assign service types to sales and purchase transactions. Therefore, you must first define a list of service statistical codes.

To define a list of statistical codes and services:

1. Choose the icon, enter Item Charges, and then choose the related link.
2. On the Service Statistical Codes page, enter the code and the description each service type.

Note

A detailed description of the codes of the services subject to the reporting obligation is available on the DNU-K Service Description/Opis usług badanych w DNU-K site.

Setting up Default Service Statistical Codes

Individual items, resources, and G/L accounts can be assigned default service statistical codes. Each service code is copied to a relevant document or journal line when you enter the account number provided that the following conditions are true for the transaction:

• For the assigned VAT product posting group, the Service field is selected on the VAT Product Posting Groups page.
• For the assigned VAT business posting group, EU or Non-EU is selected in the VAT Transaction Type field in the VAT Business Posting Groups page.

To assign a default service statistical code to an item (or a resource and G/L account):

1. Choose the icon, enter Items, and then choose the related link.
2. On the Items page select the line that contains the item, and then select Edit.
3. On the Item Card page, fill in the Service Statistical Code field.

Setting Up Service Statistical Code Validation Rules for G/L Accounts

It is possible to set rules for the verification of statistical codes of services. Statistical codes are validated while posting service purchase or service sales transactions for foreign contracting parties.

Validation rules are defined at the G/L account level.

To define statistical code validation rules:

1. Choose icon, enter Account Schedule, and then select a related link.
2. On the Chart of Accounts page, select the line that contains the account that you want, and then select Edit.
3. On the G/L Account Card page fill in the following fields as appropriate:
   • Service Statistical Code Value Posting - Specify how the values are to be posted by selecting one of the following options:
     • Empty - if the statistical code of the service is not to be verified (default value);
     • Code Mandatory - if the statistical code of the service is mandatory;
     • Same Code - if the statistical code of the service is mandatory and it is to be the value selected in the Service Statistical Code;
     • No Code - if the statistical code of the service is to be empty.
   • Service Statistical Code Allowed Values Filter - Specify a filter for allowed statistical code values if you have selected the Code Mandatory option in the Service Statistical Code Value Posting field.

Service Statistical Entries

When you post service sale and purchase transactions subject to the reporting obligation, service statistical entries are created.

To view statistical records of your services:

1. Choose the icon, enter Service Statistical Entries, and then choose the related link.

Selecting a Service Statistical Code for a Transaction

When you enter a new document that contains service sales or purchase transactions that are subject to the reporting obligation, you must assign the statistical code of each service transaction. To do this, fill in the Service Statistical Code field in the document lines.

Note

The Service Statistical Code field is available on the lines on the Sales Invoice, Sales Credit Note, Sales Order, Sales Return, Service Order, Purchase Invoice, Purchase Credit Memo, Purchase Order, Purchase Return Order and General Journals.

Tip

In the posting preview, it is possible to check which service statistical entries will be created after the document/journal is posted.

Generating the Report

You can use the statistical service entries that have been created as a result of the posting process to generate a list of service transactions subject to the reporting obligation.

To generate a list of services:

1. Choose the icon, enter Non-Residents Services, and then choose the related link.
2. On the Non-Resident Services page on the General FastTab, fill in the following fields as appropriate:
   • Gen. Posting Type Filter filter – Specify a filter by selecting one of the options:
     • Empty - the report will include sales and purchase transactions;
     • Purchase - only purchase transactions are included in the report;
     • Sales - only sales transactions are included in the report,
   • G/L Account No. Filter - Specify the filter to select G/L account numbers (optional field).
   • Posting Date Filter - Specify the period for which the report is to be created (optional field),
   • Aggregate Lines - Specify whether to show summed service statistical entries instead of a list in the report. If you select this option, the amounts will be aggregated based on the Gen. Posting Type, Country/Region Code and Service Statistical Code fields.
3. Select Show Lines.

See Also

Description of the International Trade in Services Report form