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Russian VAT Tax Procedure -> TAXRU

2. VAT Codes created with account Key :
a. VST – Input VAT
b. NVV - Non-deductible VAT
c. MWS - Output VAT

3. INCOMING VAT in Russia

- VAT Configuration Steps:
o TAXRU – VAT Procedure

- Input VAT TAX configuration - Input VAT codes are configured as differed with Target Code. Means at the
posting they are not regarded as a subject for VAT Declaration. The special program makes the reposting
from Deferred VAT to Target VAT
- Invoice Journal (Russia)(the report used to display and maintain the Incoming and Outgoing Invoices), it is
the base for checking if all documents are correctly maintained and if needed it allows to correct the
mistakes , check missing document(by comparing with FI reports by VAT Code) and also enter manually the
Invoice in the Invoice Journal, as well delete unnecessary Document.
This report allows you to:

o Display and maintain incoming and outgoing VAT invoices;

o Print the Invoice Journal form;
o Print revised outgoing VAT invoices.

To access this report, navigate to SAP Easy Access -> Accounting -> Financial Accounting -> Accounts
Receivable or Accounts Payable -> Reporting -> Russia -> Invoice Journal -> Invoice Journal or just use
transaction S_EBS_44000565.

- Configuration is required for Incoming Invoice Journal:

o Incoming Invoice Number Ranges - number ranges for the internal numbering of the incoming
VAT invoices in the Invoice Journal should be set up. It should be done via transaction
J_3RINV: maintain interval 01 for the required company codes and fiscal years. This number
range is required for technical reasons; it will not appear in any form output.

o V_J_3RFREGCUSIN (access by SM30) - customize rules for automatic registration of

incoming invoices in the Invoice Journal during posting/changing of accounting document (from
MM and FI). To do this you should enter FI document types for incoming invoices that have to
be registered in the Invoice Journal.

o KRAFT is using XREF1 field - this option allows choosing whether it is required to have the
document Reference Key Field (BSEG-XREF1) filled out to be included in the Invoice Journal.
Check this box if the document is supposed to have field XREF1 filled out when you receive the
Incoming Invoice. This way, if the field is not empty, the document will be registered in the
Invoice Journal. In this case the Receipt Date is taken from XREF1. XREF1 is to be filled in
"YYMMDD" format. Otherwise it is considered empty.

- V_J_3RFOPERCOD (access by SM30) - enter operation type codes. These codes can then be used
during manual maintenance of VAT invoices in the Invoice Journal to specify the type of operation that
is performed by the invoice, for example, goods issue or goods receipt, return of goods, correction of
invoice, revision of invoice.

- VV_J_3RFREGCUSTX – text ID are not maintained in Kraft means that the external document
number is taken from the reference document number field (BKPF-XBLNR) and the external document
date is taken from the document date (BKPF-BLDAT).
- VAT Declaration Configuration IMG menu - > Financial Accounting -> General Ledger
Accounting -> Business Transactions -> Closing -> Report -> Statutory Reporting: Russia -> VAT
o OBCG & OBCH – transactions used to configure the VAT declaration, in which part of
declaration the Code should be printed on the form. The information should be provided by
the user. The completion is available in SAP help (check line numbers in VAT Return)
o By checking the Tax Group and assigning to VAT you define in which section of VAT
declaration the VAT code should be printed


a. -> Register AP Invoice with Deferred VAT code and GL Account
b. -> complete all supporting documents required by Law
c. ->update REFKEY1 field with Data for VAT declaration
d. ->run Incoming Invoice Register and check the correctness of all Invoices
e. ->Run Secondary event program J3RFUM26
f. Run purchase Book J3RFPURB
2. Reimbursement VAT –VAT can be claimed when the certain business activity happens. E.g in case of Purchases
only after collection of all supported Documents (defined by TAX Law) you can deduct Input VAT . In such case
registration of the transaction for Vat purposes is done in 2 Steps :
a. Post Purchase Invoice on the deferred VAT Code & Account ; Like T1 - 18% Input Тах for FA/ CI/ IA
(with installation)
b. Collect all supporting Documents , mark the Invoice to be ready for reimbursement – > by updating the
ref-key1 field with the date - run transaction for reposting the VAT from the Differed Code to the
reimbursed code ( reposting on GL Accounts is done as well)

1. AP Invoice posted with T1 VAT Code
2. No all supporting documents were delivered and the REFKEY1 field is empty

3. Run Incoming Invoice Journal –> is empty (as defined in V_J_3RFREGCUSIN documents are
only included in Invoice Journal if refkey1 is filled up with correct value)
1. When all supporting Documents collected Users need to update the REFKEY1 with the date when the
documents needs to be Reported in VAT declaration YYMMDD(there is designed development tht will allow to
fill up the refkey 1 field automatically with the posting date, and users will only change the field in case needed)
2. When you repeat the Invoice Journal the document now is reported

3. Transfer of deferred VAT code to Target one is done with Program Transfer on secondary events “J_3RFUM26.
Transaction - J3RFUM26
As a result it makes reposting from Provision VAT Code and VAT Account to target VAT code and VAT Account
.Means that this invoice will be reported in VAT declaration and money can be requested back from the budget.
4. Run report , then mark documents to be included in VAT return and press FB01 to repost to target

It makes reposting and now the document will be included in Purchase Book and VAT declaration
4. Purchase Book – is a report that prints all transactions which allow to decrease VAT paid to TAX
Authority like:
a. Vendor Invoices and corrections
b. Customer Prepayments
c. VAT from Custom Declarations

5. Run VAT Balance for the reported quarter S_ALR_87012374

6. Create VAT Declaration J3RTAX21 with Run Date and Run ID entered in transaction S_ALR_87012374