You want to determine and bill Value-added (sales) tax for a delivery free of charge.
In this case, you can determine for each transaction
whether the customer pays the value-added (sales) tax
or whether the value-added tax (sales) is posted to a special account. This processing is required in Italy, for example.
The solution approaches below are only proposals. If you have further questions, please contact your consultant.
This request can be set via a special pricing procedure. This requires that the delivery free of charge is defined as relevant for billing.
Case 1:
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It must be possible to control whether the customer pays the tax or whether the tax amount is posted to a special G/L account for each transaction.
The following steps are required:
1. Define new condition types or use existing condition types with the following condition records:
Z001 Surcharge/discount with 100 % -
Z002 Surcharge/discount with 100 % -
ZMW0 Tax with 0 % e.g. tax code A0
Condition type Z001 can be copied from condition type K020,
Condition type Z002 can be copied from condition type K020. Set the 'Header condition' indicator in this case.
Condition type ZMW0 can be copied from condition type MWST.
The condition records must result in a 0 % tax code for all combinations.
Reset the 'Group condition' indicator for all 3 condition types.
2. Define a new account key, for example ZFC, and assign the new account key to the G/L account in question.
3. Define the pricing procedure:
Step PProc FrmStep ToStep Manu AcKey
---------------------------------------------
10 PR00 ERL
20 MWST MWS
30 Z001 10 ERL
40 Z002 20 x ZFC
50 ZMW0 30 40 MWS
If the customer does not pay the taxes, you can achieve this by setting condition type Z002 manually.
Example:
PR00 200 USD 200 USD
MWST 15 % Basis 200 30 USD
Z001 - 100 % Basis 200 - 200 USD
ZMW0 0 % Basis - 200 0 USD
---------------------------------------
30 USD
PR00 200 USD 200 USD
MWST 15 % Basis 200 30 USD
Z001 - 100 % Basis 200 - 200 USD
Z002 - 100 % Basis 30 - 30 USD
ZMW0 0 % Basis - 230 0 USD
---------------------------------------
0 USD
Case 2:
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The customer always pays the tax.
The following step is required:
1. Definition of the pricing procedure:
Step PProc FrmStep ToStep Manu AcKey
---------------------------------------------
10 PR00 x
20 MWST MWS
Case 3:
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The customer never pays the tax; the tax is always posted to a
special G/L account.
The following steps are required:
1. Definition of a pricing procedure as in case 2
2. Determination of the cash account
For Release 3*:
3. Definition of a new account key, for example, ZFC, and allocation of the new account key to the desired G/L account.
The G/L account used must not be tax relevant, that is, no tax may be sent in the master record of the G/L account.
4. Use of a special billing document type and allocation of account key ZFC as 'Offsetting cash acount' when allocating the pricing procedure for the billing document type.
As of Release 4*:
a) Use a special cash account procedure, for example, by copying the 'CASH00' procedure.
Maintain the setting in Customizing under:
-> Sales and Distribution
-> Basic functions
-> Account assignment/Costing
-> Cash account determination
-> Maintain condition tables
-> Maintain field catalog
-> Maintain access sequences
-> Maintain condition types
-> Maintain account determination procedure
-> Assign account determination procedure
-> Assign G/L accounts
b) Then assign this account determination procedure to your billing type.