Reply from Ismael on Nov 8 at 5:06 AM Thank you by your help Rocco,
I am afraid it is not possible to avoid mixed invoices, think for example about the telephone bill (both activities of our company are affected so we need to split the invoice among the two activities).
(About your last message) What they are currently doing is exactly splitting the paper invoice into two different accounting documents so that the VAT Books numbering is fulfilled.
As you mentioned, it could by a possibility working with mixed vat codes for this purpose, but the problem again is the numbering within the VAT Books...
We are trying to find out if the possibility "internal re-invoicing between activities" (passaggi interni) offered by the tax authorities in Italy could be the perfect solution. In that case the 100% of the mixed invoice will be treated originally as fully deductible, and later the user should transfer to the non-deductible activity by an internal re-billing.
Thanks by your help
| | | ---------------Original Message---------------
From: Ismael Bernal
Sent: Tuesday, November 06, 2012 11:49 AM
Subject: SAP Italy (art 36. DPR 633/73)
Dear All,
I would like to share a big doubt I have regarding a requirement from our italian customer. According to article 36 from DPR 633/72 our customer has decided to maintain two different & independent VAT Books for Acquisitions (this is due to this company does not want to work in the standard Pro-Rata methodology):
- VAT Book for the taxable activy (i.e. 100% deductible)
- VAT Book for the exempt activit (i.e. 100% non-deductible)
According to the Official Document Number, in Italy, invoices included in a VAT Book should be numbered sequentially w/o gaps. We can afford this requirement easily by creating different Document Types for each of the previous VAT Books, in order to assign them to specific ODN interval numbers.
The problem we are facing of, is how to manage those mixed invoices (promiscua as they called them in Italy) that affects both of the VAT Books?
As this law states (art.36 DPR 633/72) the accountat should distribute the invoice among the different activities. The percentage that should be applied for this distribution needs to be within a speicial rates (in our case this rate is 90% for the taxable activity while 10% goes to the non-deductible activity)
If ODN were not a problem, we could have followed the mixed VAT Codes procedure (configuring Pro-Rata vat codes at a fixed rate of 90/10 for these invoices). The problem is that this company needs to maintain independent accounting books (i.e. VAT Books), and according to the Italian Law we must fulfill the Official Document Number.
What our customer currently do is to split the vendor invoice into two different accounting documents, in order to have them numbered in the two different VAT Books, sequentially and without gaps.
The problem is, even if we work in this way in SAP (i.e. independent document types, and independent accounting),
- How to manage those mixed invoices that comes from a single purchase order (how to create two different accounting documents from a unique purchase order...)?
- How to skip the double invoice check - i mean, in fact for a unique vendor invoice we need to create two invoices with the same invoice number)?
know that the previous problems has its specific solutions (partial MIRO, fake reference field, etc.) but this requirements sound really strange for me (SAP has told us that, it has never received a requirement like this, and that the only solution would be different accounting documents).
Has anybody of you faced a similiar requirement in a Italian Company?
Thanks in advance
Best Regards |
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