Table of Contents

VAT Application Worksheet

With Polish Localization, the Business Central user gets complete control over VAT-related activities such as VAT postponing and settlement as well as changes in VAT settlement dates, using VAT attributes, excluding transactions in VAT registers and changing exchange rates to calculate reverse charge VAT amounts. The VAT Application Worksheet tool enables VAT entry management.

Setting Filters to View VAT Entries

To view and change VAT entries:

  1. Choose Lightbulb that opens the Tell Me feature, enter VAT Application Worksheet, and then select a related link.

  2. On the General FastTab on the VAT Application Worksheet select the entries to be displayed by setting up filters in the following fields:

  • Filter Type - Specify the transaction type by selecting one of the options available in the field. Specify whether the page should display only purchase transactions, sales transactions, or both transaction types. The following options are available:

    • Sales,
    • Purchase,
    • Both.

  • Document Type Filter – Specify one of the available document types to limit the data to be displayed on this page. If the blank option is selected, no filter is set in this field.

  • Postponed VAT Filter - Specify one of the available options:

    • Yes - Only entries that are marked as Postponed VAT are displayed;
    • No - Only entries that are not marked as Postponed VAT are displayed;
    • Blank -No filter has been set in this field.

  • Posting Date Filter – Specify a date or date range for the period which includes the posting date of VAT entries to be displayed on the page. If this field is empty, no filter has been set up.

  • Posting Date Filter – Specify a date or date range for the period that includes the VAT settlement date that is used for the entries to be displayed on the page. If this field is empty, no filter has been set up.

  • Doc. Receipt/Delivery Date Filter – Specify a date or date range to define the period that includes the document date or delivery date of VAT entries to be displayed on the page. If this field is empty, no filter has been set up.

  • VAT Bus. Posting Group Filter – Specify one or more codes for VAT business posting groups which have been used to post VAT transactions to be displayed on the page. If this field is empty, no filter has been set up.

  • VAT Prod. Posting Group Filter – Specify one or more codes for VAT product posting groups which have been used to post VAT transactions to be displayed on the page. If this field is empty, no filter has been set up.

  • Skip in VAT Register Filter - Specify one of the available options:

    • Yes - Only the entries that are marked as Skip in VAT Register are displayed.
    • No - Only the entries that are not marked as Skip in VAT Registers are displayed.
    • Blank - No filter has been set in this field.

Viewing VAT Entries

VAT entries on the VAT Application Worksheet page are grouped by their document numbers. Each VAT entry contains:

  • Document No. – Specifies the number of a document linked to the VAT entry.

  • External Document No. – Specifies the number of a source document linked to the VAT entry.

  • Posting Date – Specifies the posting date of a document linked to the VAT entry.

  • Document Type – Specifies the type of a document linked to the VAT entry.

  • Document Date/Delivery Date - Specifies the date of receipt of the document (for purchase transactions) or the date of delivery of goods/performance of services (for sales transactions) in the posted document related to the VAT entry.

  • VAT Settlement Date – Specifies a VAT settlement date in the posted document linked to the VAT entry.

  • Postponed VAT - Specifies that the transaction VAT base amount and the VAT amount are entered in the Postponed VAT Base and Postponed VAT fields, instead of the VAT Base and VAT Amountfields.

Tip

The postponed VAT amount can be posted to a general ledger account other than a standard account used for posting i.e. accounts selected in the Sales VAT Postponed Account and Purch. VAT Postponed Account fields on the VAT Posting Setup page. To learn more about VAT attributes, read VAT Posting Setup.

  • Skip in VAT Register - Specifies that the VAT entry is not included in the SAFT VAT (JPK_VAT) file, and it has to be excluded in VAT calculation by setting an appropriate filter.

  • Unrealized VAT – Specifies a VAT amount which is pending to be realized in the entry (the settlement of receivables and payables against a payment amount).

  • VAT Business Posting Groups – Specifies a VAT business posting group code in a posted document linked to a VAT entry.

  • VAT Prod. Posting Group – Specifies a VAT product posting group code in a posted document that is linked with the VAT entry.

  • Type - Specifies the transaction type that is linked to a VAT entry Purchase or Sales.

  • VAT Base – Specifies a base amount to be used to calculate a VAT amount (deductible in case of a purchase) from a posted document that is linked to the VAT entry. The amount is equal to zero, if the VAT entry has been marked as Postponed VAT.

  • VAT Amount – Specifies the VAT amount from a posted document that is linked to the VAT entry. The amount is equal to zero, if the VAT entry has been marked as Postponed VAT.

  • Postponed VAT Base – Specifies a base amount to be used to calculate a VAT from a posted document that is linked with the entry. The amount is not equal to zero, if the VAT entry has been marked as Postponed VAT.

  • Postponed VAT Amount – Specifies the amount of a posted VAT from a posted document that is linked with the entry. The amount is not equal to zero, if the VAT entry has been marked as Postponed VAT.

  • Non-Deductible VAT Base – Specifies a base amount to be used to calculate a VAT amount from a posted document that is linked to the VAT entry.

  • Non-Deductible VAT Amount – Specifies a VAT amount to be used to calculate a non-deductible VAT amount from a posted document that is linked to the VAT entry.

  • VAT Calculation Type – Specifies a VAT calculation type that is defined on the VAT Posting Setup page for a combination of values in the VAT Bus. Posting Group and VAT Prod. Posting Group fields which is used in the VAT entry.

  • Reverse Charge VAT - Specifies that different exchange rates were used for the invoice amount and reverse charge amount, when the option for posting the reverse charge difference amount is disabled. The field is selected automatically in VAT entries with the Reverse Charge VAT calculation type that have been created on the basis of foreign currency invoices.

  • VAT Attribute Set ID - Specifies the entry number of the VAT attribute set that is assigned to the VAT entry.

At the bottom of the VAT Application Worksheet page, the app displays total amount fields based on the VAT entries filtered on the worksheet page:

  • VAT Base (Normal) – Specifies the total amount of the VAT Base field in the filtered VAT entries.

  • VAT Amount (Normal) – Specifies the total amount of the VAT Base field in the filtered VAT entries.

  • VAT Base (Postponed) – Specifies the total amount of the Postponed VAT Base field in the filtered VAT entries.

  • VAT Amount (Postponed) – Specifies the total amount of the Postponed VAT Amount field in the filtered VAT entries.

  • Non-Deductible VAT Amount – Specifies the total amount of the VAT Amount fields in the filtered VAT entries.

  • Non-Deductible VAT Base – Specifies a total amount of the Non-Dedcutible VAT Base fields in the filtered VAT entries.

  • Non-Deductible VAT Amounts – Specifies the total amount of the VAT Amount fields in the filtered VAT entries.

Changing a VAT Settlement Date

To change the VAT settlement date in a selected VAT entry:

  1. On the** VAT Application Worksheet page, select the line which contains a VAT settlement date to be changed and click Change VAT Settlement Date.

  2. The Change VAT Settlement Date page opens. Fill in the two date fields (which are filled in with a work date by default):

  • Posting Date - Specify the posting date for the change of the VAT settlement date. To change the VAT settlement date, the program cancels the posting of the entry with the previous VAT settlement date and posts the entry with a new VAT settlement date.

  • VAT Settlement Date - Specify a new VAT settlement date.

  1. To run the action, choose OK.

  2. The change of the VAT settlement date results in new detailed VAT entries that reverse the entries with a previous VAT settlement date and creates entries with a new VAT settlement date. In addition, the change of the VAT settlement date updates the VAT Settlement Date field in the header of a posted document.

Note

The Change VAT Settlement Date action is run for all VAT entries that have the same document number, the same posting date and the same type (sales/purchase).

Postponing VAT

To postpone the VAT settlement date in a selected VAT entry:

  1. On the VAT Application Worksheet, select a line which contains a VAT to be postponed and click Postpone VAT.

  2. The Postpone VAT page opens, where you can fill in the field with a posting date (it contains a work date by default).

  • Posting Date - Specifies the posting date of the postponed VAT. Postponing VAT actually means that posting of the normal VAT entry is cancelled and the entry is posted again as a postponed VAT.
  • VAT Settlement Date – This field is not editable.

  1. To run the action, choose OK.

  2. When the VAT is postponed, new detailed entries are created that reverse the VAT entries and create new postponed VAT entries. In addition, the app automatically selects the Postponed VAT field and the amounts in the VAT Base and VAT Amount fields are copied to the Postponed VAT Base and Postponed VAT Amount fields.

Realizing a Postponed VAT Settlement

To realize the settlement of a postponed VAT in a selected VAT entry:

  1. On the VAT Application Worksheet, select a line which contains a VAT to be postponed and select Realize Postponed VAT.

  2. The Realize Postponed VAT page opens. Fill in the two date fields (which are filled in with a work date by default).

  • Posting Date – Specifies that realizing the postponed VAT actually means that posting of the postponed VAT is cancelled and the normal VAT entry is posted again with a new VAT settlement date. The posting date entered in this field will be used as a posting date of a realized VAT.

  • VAT Settlement Date - Specifies a new VAT settlement date.

  1. Select OK to execute the batch job.

  2. When a postponed VAT is realized (settled), new detailed entries are created. Using these entries, the program reverses the VAT entries and creates new typical VAT entries. In addition, the app automatically deselects the Postponed VAT field and the amounts in the Postponed VAT Base and Postponed VAT Amount fields are copied to the VAT Base and VAT Amount fields, and a new VAT settlement date appears in the VAT Settlement Date field.

Note

The Postponed VAT functionality is used to mark sales credit invoices as signed by the recipient and for this reason VAT postponing and realization is not supported on the VAT Application Worksheet page for sales documents such as a credit memo.

Reverse Charge VAT Exchange Rate Correction

For more information about adjusting the reverse charge VAT currency factor, see Reverse charge VAT.

Skipping the VAT Entry

To skip a selected VAT entry in the VAT record:

  1. On the VAT Application Worksheet, select a line (or lines) that can be skipped in VAT registers and select the Skip in VAT Register action on the ribbon.

  2. This action creates new detailed VAT Entries that reverse the original VAT entries and create new ones with the description type: Change Skip in VAT Register, and the Skip in VAT Register field is selected in all selected VAT entries.

Include Skipped VAT Entries in VAT Registers

To include the VAT entry that is marked as Skip in VAT Register:

  1. On the VAT Application Worksheet, select a line (or lines) that has been marked as Skip in VAT Register, but you want to include in the VAT register, and select the Include in VAT Register action on the ribbon.

  2. This action creates new detailed VAT entries that reverse the skipped VAT entries in the VAT register and create new typical VAT entries. In addition, the Skip in VAT Register field is deselected in all selected VAT entries.

Changing VAT Attributes

To change a VAT attribute set that has been created for a selected VAT entry or add VAT attributes to the VAT entry with no VAT attribute assigned

  1. On the VAT Application Worksheet page, select a line which contains VAT attributes to be changed and choose the VAT Attributes action.

  2. On the Edit VAT Attribute Set Entries request page that opens, fill the fields and change the existing code values as needed by choosing the New and Edit List actions.

  3. This action creates new detailed VAT entries that reverse the VAT entries with the original VAT attribute set and create new ones with the description type: Change VAT Attributes.

To learn more about VAT attributes, read VAT Attributes.

Viewing VAT Entries Attributes

On the VAT Application Worksheet page, you can view VAT entries based on any VAT attribute that has been assigned in VAT entries. To view VAT entries:

  1. On the VAT Application Worksheet, on the ribbon, choose Related, and then VAT Entries Attribute Overview.

  2. On the request page, select columns with VAT attributes you want to view.

  3. Select the Show Matrix action to view the VAT entries based on the selected VAT attributes.

See Also

Postponed VAT

Detailed VAT Entries

VAT Attributes

Reverse Charge VAT