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Старый 18.03.2017, 02:20   #1  
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erconsult: Minimalistic EU VAT Configuration in Dynamics AX

In my first 2 months of operation as an independent consultant I have got it all: an intra-community import from Sweden, export of services to Switzerland and Germany, import of services from Slovakia and the Czech Republic, domestic supplies – enough cases to test and refine my tax setup. Let me introduce my 3rd iteration of the EU VAT setup in Dynamics AX.

Before we begin with the setup let me explain some background facts and assumptions:
  • Any export of goods or services in or outside of the European Community is tax-free, but reported
  • An export of services is special: in accordance with Directive 2008/8/EC adopted by the EU Council any service rendered for customers abroad is subject to reverse charge
  • In the case of an intra-community (IC) delivery, goods and services are presented separately on the EU Sales List
  • On the contrary, goods and services delivered in the home country are reported together and should not be distinguished
  • Intra-community deliveries are reported separately from the foreign trade with the so-called 3rd countries (i.e. countries which are not the 28 members of the EU, e.g. Norway or Switzerland). IC trade appear of the EU Sales list, while 3rd country trade does not, but it is reported to the INTRASTAT instead.
  • Most of the countries apply a full rate and several reduced rates. The reduced rates are there mostly for the basic consumer services and goods. They normally do not affect enterprises, until the employees start reporting travel expenses.
  • A semi-reduced “hotel” rate stands out in Austria, but also in Switzerland and France
  • It is good to have a valid tax code, a valid “intersection” in every business case whenever it is reported on the tax declaration or not; hence the below codes TF and NR
  • From the system point of view, there is a difference between a “zero rate” and “no rate”. A tax code with a 0,00 tax value still logs the tax base for reporting, as long as a record in the tax Values table exists.
  • From the fiscal standpoint, there is a difference between a “zero” an “no” rate too. For example, in the UK public transportation is taxable at 0% which is considered a tax rate of its own. In France, 0% is applied to newspapers.
  • Those 0%- and reduced-% goods and services are of domestic, consumer nature and they are rarely imported by manufacturing or professional service businesses. Only a grocery would have separate tax codes for an IC acquisition of Polish potatoes (self-assessed 10%) or French wines (self-assessed 13%).
table {border-collapse: collapse;} th, td {border: 1px solid black; padding: 10px; text-align: left;}Tax codeNameRate ATExamplevatFDomestic VAT, full20%Sales or purchase of regular goods and services, e.g. office equipment, IT, car expensesvatHReduced “hotel” rate13%This reduced rate applies to accommodation, but not restaurant billsvatRDomestic VAT, reduced10%Public transportation, taxi, and basic foodstuffs, including restaurant bills with non-alcoholic beverages, books and newspapersTFOut of scope0%International air and sea transportation, insurances, postal services. The base is still reported to the authorities.NRNot recoverable–On a travel abroad, services consumed by the employee are taxable per se, and within the European Community the tax may even be recovered, but very few companies do so.euFIC export
IC acquisition0%
20%Delivery of goods to another country of the European Community is tax free, but the value of the goods is reported to the tax authority.
On a regular import of goods from another member of the European Community the full domestic tax is levied; the tax is self-assessed with a zero effective tax load (what you pay is what you get recovered). This is achieved with the Use tax (en-us) i.e. Import VAT / purchase VAT (en-gb) setting in the VAT group.euSIC services export
IC services import0%
20%Delivery of services in another country of the European Community is tax free but reported.
The buyer, however, must obey the reverse charge principle. The setup for the reverse charge and the zero tax impact is similar to the above IC goods acquisition.3rdFExport 3rd county
Import 3rd country0%
~20%The export of goods is tax free in most of the countries, but the value has to be reported.
Tangible goods imported into the EU from a 3rd country is subject to an import tax, whose base is hard to calculate because it includes the portion of insurance and freight up until the border. Normally the import tax is calculated and paid by the customs broker; in the exotic import tax self-assessment mode (de: “Einfuhrumsatzsteuer geschuldet”) this 3rdF tax code may be used to post the tax.3rdSServices export 3rd
Services import 3rd0%
20%If the place of supply of services is outside of the EC, the export is tax-free but still have to be reported (as taxable elsewhere under the reverse charge regime).
The procurement of services outside of the EC is subject to a self-assessed reverse charge.In every business case in Dynamics AX the tax code is deducted by the system from an intersection of the customer/supplier VAT group and the product Item VAT group. Aside of the basic “F”, “H”, “S”, “TF” item VAT groups I recommend “H”, “Food” and “PubT” for travel expense reporting. The reason to separate the latter 2 groups is my reverence to companies recovering foreign taxes: the tax rate for these categories varies across Europe.

Tax codes to be marked Exempt in the VAT group configuration are stroke through in the table below, and those marked as a Use tax are in italic:

Customer of supplier VAT groupItem VAT group “F” (full)Item VAT group “S“ (services)Item VAT group “TF“ (tax free)Item VAT group “H” (hotel)Item VAT group “Food“Item VAT group “PubT“ (public transp.)SuppliersAP-DOMvatFvatFTFvatHvatRvatRAP-EUeuFeuSTF   AP-3RD3rdF3rdSTF   AP-NRNRNRNRNRNRNRCustomersAR-DOMvatFvatFTFvatHvatRvatRAR-EUeuFeuSTF   AR-3RD3rdF3rdSTF   This blog will be followed by Part 2 – selection of the VAT reporting codes for the Austrian VAT declaration.

The post Minimalistic EU VAT Configuration in Dynamics AX appeared first on ER-Consult.

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