VAT Attributes
Note
The dictionary of VAT attributes is complete and it complies with the dictionary specified by the Ministry of Finance. All VAT attributes are set when the app is installed.
As the identification of VAT attributes values has been changed and it is possible use these values only in the VAT periods defined, the following date fields have been added: Valid From and Valid To. These fields are filled in when the SAFT VAT with Declaration functionality is initialized or updated. If these fields are empty, the VAT attribute can be used in any period.
After initializing the settings, check if all the VAT attributes have been added correctly. Open the VAT Attributes page and check if all the attributes and values have been created. Additionally, VAT dates should be set for VAT attributes values (for MPP, SW, EE, IED and WSTO_EE).
VAT Attribute Value Types
As it is required to adapt the application to the National System of e-Invoices, VAT attribute values have been divided into three following types:
- Blank - a default attribute value type,
- GTU - indicates the delivery of goods or services,
- Procedure - indicates the procedure used for the delivery of goods or services.
Attribute value types are set automatically when installing the NSeI functionality and cannot be changed.
Verifying the VAT Attribute List
To check if all VAT attributes have been added properly, open the VAT Attributes page and check if all the five attributes and their values are available.
Choose the
icon, enter VAT Attributes, and then select a related link.Check if all the five attributes and their values have been created.
Before you start using the functionality, you should define the settings as required. All the VAT attribute settings on documents should be set and entered before posting the first documents that are to be reported next month with the new SAF-T VAT structure. The SAFT VAT settings (taxpayer data, calculation setup) should be defined before you create the JPK VAT file for the first time.
Important
As the identification of VAT attributes values has been changed and it is possible use these values only in the VAT periods defined, the following date fields have been added: Valid From and Valid To. These fields are filled in when the SAFT VAT with Declaration functionality is initialized or updated. If these fields are left empty, the VAT attribute can be used in any period.
Assigning VAT Attributes
When recording documents required, VAT attributes should be assigned to specific types of items and services. On each page that is used for entering and posting purchase, sales, and service documents, the Header VAT Attributes and Document VAT Attributes actions have been added on the action bar. For lines on the Lines, Related Information bar, the VAT Attributes (Ctrl+Q) action has been added.
To assign the VAT attribute:
Select the VAT Attribute action.
On the Edit VAT Attribute Set Entries, where you can add and edit VAT attributes for a specific document, in the VAT Attribute Code and VAT Attribute Value Code, select the appropriate values.
On the Lines, Related Information action bar, select the VAT Attributes (Ctrl+Q) action.
On the Edit VAT Attribute Set Entries, where you can add and edit VAT attributes for a specific document, in the VAT Attribute Code and VAT Attribute Value Code fields, select the appropriate values.
The Document VAT Attributes action opens the Document VAT Attributes Set page, which shows the combined set of all VAT attributes for the document (attributes from the header plus all attributes from each line. This set will be used for VAT and customer/vendor entries.
You cannot add VAT attributes that refer to a sales transaction on purchase orders and vice versa.
Caution
Attributes of the GTU type can be assigned only to a document line. You cannot assign more than one GTU attribute type to a line. The attributes of the Procedure type can be assigned only to the document header.
Note
Because intracommunity 3rd-party transactions require a special posting process, the purchase of an item by a second subsequent taxpayer is registered as a reverse charge. The declaration shows the VAT base amount (excl. VAT) as a output (sales) VAT. When a purchase invoice is posted, a VAT entry is created with the ZAKUP_DOST_USL attribute and the TT_WNT attribute value assigned (3rd party transaction WNT). This attribute will be shown in the SAF-T VAT file with declaration for a sales entry that was created due to reverse charge VAT calculation.
Due to the creation of an additional entry for the output tax with a reverse charge, the option of assigning the ZAKUP_DOST_USL attribute and the value of the TP attribute to the purchase document (in the case of existing relations between the customer and vendor of goods or services referred to in Art. 32. 2.1 of the Act.)
VAT attributes apply to the whole document, not to specific lines. After the document is posted, VAT attributes are automatically copied to the document posted and VAT entries linked to the document and vendor/customer entries.
VAT attributes can also be assigned to the documents created in journals.
Caution
As it is required, to specify the periods when VAT attribute values are valid, a feature has been added. During calculation, the feature checks if a VAT attribute added in a line can be used in the VAT period set. If invalid VAT attribute values occur in the entries, the app displays an error message that lists the entries that require correction of attribute values.
Assigning VAT Attributes to Documents Created in Journals
The following two actions have been added to the VAT Attributes action menu on the action bar in order to enable the user to assign VAT attributes to multiple documents while entering them into the journal.
- VAT Attributes - Single - Shows the set of VAT attributes that is assigned only to a single line and only a selected set of VAT attributes is updated after any changes are entered.
- VAT Attributes - Multiple - Shows a set of VAT attributes that is assigned to multiple lines in the journal and only the lines to which this set of VAT attributes has been assigned are updated after any changes are made.
Entering a VAT Attribute Set Assigned to Multiple Lines in the Journal
To enter a set of VAT attributes to be assigned to multiple lines in the journal:
- Select the journal lines to which you want to assign the same set of VAT attributes.
- On the action bar, select the Navigate, VAT Attributes, VAT Attributes - Multiple actions.
- On the Edit VAT Attribute Set Entries - Multiple page, add the VAT attributes you want to assign, and then press OK.
- A message that the VAT attribute set has changed is displayed. Confirm that this VAT attribute set has been updated for the selected lines.
- After you approve the update, you can check if combined VAT attributes have been assigned to a proper line. To do this, select a single line and select Navigate, VAT Attributes, VAT Attributes - Single actions on the action bar.
- The assigned combined VAT attribute set appears on the Edit VAT Attribute Set Entries page.
Changing a VAT Attribute Set Assigned to Multiple Lines in the Journal
To change the a of VAT attributes to be assigned to multiple lines in the journal:
- Select the journal lines to which you want to assign the same set of VAT attributes.
- On the action bar, select the Navigate, VAT Attributes, VAT Attributes - Multiple actions.
- On the Edit VAT Attribute Set Entries - Multiple page, delete or add the VAT attributes you want to assign, and then press OK.
- A message that the VAT attribute set has changed is displayed. Confirm that this VAT attribute set has been updated for the selected lines.
- After approving the update, you can check if common VAT attributes have been changed for a selected line. To do this, select a single line and select Navigate, VAT Attributes, VAT Attributes - Single actions on the action bar.
- The changed combined VAT attribute set appears on the Edit VAT Attribute Set Entries page.
Note
The VAT attribute set will be visible both as VAT Attributes - Single and VAT Attributes - Multiple.
Caution
When you select multiple lines with different VAT attribute sets assigned and the VAT Attributes - Multiple is selected, the Edit VAT Attribute Set Entries - Multiple page will show all VAT attribute sets that have been assigned to the selected lines. If the VAT attribute set is confirmed, all the selected lines are updated.
Important
The VAT attribute set can be modified in each line. To do this, select a line and Navigate, VAT Attributes, VAT Attributes - Single. After posting the documents, the VAT attributes will be automatically transferred to the posted document and the related VAT entries.
Default VAT Attributes
To streamline the process of assigning VAT Attributes on documents, the Default Attributes feature has been implemented. The VAT Attributes action has been added the Customer, Vendor, Item, Resource, G/L Account, Item Charge and Fixed Asset pages. When you choose the action, the Default VAT Attributes page opens.
If a VAT attribute is entered on this page, it is automatically added to each document, where the card is used. There is a limitation on which attributes can be assigned to specific elements. It is not possible to set up which default attributes can be assigned and on which elements.
Note
If the Copy Document function is used, the VAT attributes are set only if the Recalculate Lines option has been selected. If the Include Header option is selected, VAT attributes are copied from the source document. If both options are selected, no VAT attributes are included in the document.
Note
The user can remove the attribute that has been inserted automatically. If a specific document, has not been entered as a default one, but it is required for a document, it has to be entered manually.
Editing Attributes in Posted Documents
Editing VAT Attributes in Posted Documents
You can edit VAT attributes directly from a posted document, by using the same actions as on unposted documents. The attributes are updated in all the linked entries and documents. In the case of a standard sales, purchase or service document, it is not possible to edit the VAT attributes on the VAT Application Worksheet page.
As it is required, to specify the periods when VAT attribute values are valid, a feature has been added. During calculation, the feature checks if a VAT attribute added in a line can be used for a specific VAT settlement date.
If the attribute set is edited on a posted document, a message is displayed that notifies you that invalid attribute have been used in the header or line and lists all the attributes to be changed.
Editing VAT Attributes in a VAT Entry Posted from the General Journal
To change the VAT attributes after the document is posted from the general journal, use the VAT Application Worksheet page.
The VAT Application Worksheet page shows the VAT Attributes action on the action bar that enables you to open the Edit - VAT Attributes page. The process for changing VAT attributes on the VAT Application Worksheet page is the same as for adding attributes before the documents are posted. By default, the page opens in the View mode. To enter any changes, switch to the Edit mode. Confirm the message when you change the attributes. Attributes are updated in all the linked entries and documents. On this page, you can edit the split payment attribute.
Important
As it is required, to specify the periods when VAT attribute values are valid, a feature has been added. During calculation, the function checks if a VAT attribute added in a line can be used for a specific VAT settlement date.
If the attribute set is edited on a posted document, a message is displayed that notifies you that invalid attribute have been used in the header or line and lists all the attributes to be changed.
Caution
Close the window with the message that informs you that the attribute cannot be used in a selected period because of the attribute validity dates. Otherwise, the message will be visible even if you change the VAT attributes.
The history od VAT attribute changes is stored as a new detailed VAT entry. This entry contains the information including posting date, user who manages the change and VAT attribute set ID.
Tip
On the VAT Application Worksheet, you can use an action that enables you to view all VAT attributes and select the attributes to be analyzed. After you select the action on the action bar, the VAT Entries Attribute Overview page is shown where you can set the filter in the Column Set field. The filter can be entered manually, or you can expand the list of attribute codes and select the codes you want with the Ctrl key pressed. If the Column Set filter is set, run the Show Matrix action. The matrix page contains the lines with VAT entries that have been filtered VAT Application Worksheet and selected columns with lines that contain an attribute code in the VAT Attribute Code field.
In relation to the changes of VAT attribute validity dates, the Polish Localization app provides a feature that is run when calculating and creating SAFT VAT that checks VAT attributes added in entries can be used for a VAT period. If invalid VAT attribute values occur in the entries, the app displays an error message that lists the entries that require correction of attribute values. On the Error Messages page, you can use the Open Related Record action or open the VAT entry list from a selected line. On the VAT Entries page, run the VAT Application Worksheet action and change the attribute set as needed.