AC205_EN_Col92_FV_Part_A4 (第8页) | ERP软件技术分享

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Unit8: IntercompanyReconciliation AC205

Amount: 3000

Currency: EURChoosecalculatetax

Tax code: A0

b) G/L line items

FieldnameorDatatype Values

G/L acct: 800200

D/C: Credit

Amount indoc. Curr 3000

Tax code: A0

Profit center: PRCTR##

FieldnameorDataType Values

Customer: CUST-##

InvoiceandPostingDate: Current date

Reference: GR##-REF2

Amount: 3000

Currency: EURChoosecalculatetax

Tax code: A0

FieldnameorDatatype Values

G/L acct: 800200

D/C: Credit

Amountin doc. Curr 3000

Tax code: A0

Profit center: PRCTR##

4. EnteraVendorInvoice(FB60)inCompanyCodeAC##SAPEasyAccess

→Accounting→FinancialAccounting→AccountsPayable→Document

Entry → Invoice with the following data:

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286

Amount:	3000
Currency:	EURChoosecalculatetax
Tax code:	A0

FieldnameorDatatype	Values
G/L acct:	800200
D/C:	Credit
Amount indoc. Curr	3000
Tax code:	A0
Profit center:	PRCTR##

FieldnameorDataType	Values
Customer:	CUST-##
InvoiceandPostingDate:	Current date
Reference:	GR##-REF2
Amount:	3000
Currency:	EURChoosecalculatetax
Tax code:	A0

FieldnameorDatatype	Values
G/L acct:	800200
D/C:	Credit
Amountin doc. Curr	3000
Tax code:	A0
Profit center:	PRCTR##

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AC205 Lesson: Intercompany Reconciliation

FieldnameorDatatype Values

Vendor: VEND-##

InvoiceandPostingDate: Current date

Reference: GR##-REF1

Amount: 1000

Currency: EURChoosecalculatetax

Tax code: . V0

ChooseTreeon(DisplayTemplates). ForyouritemlinechooseZ_WITH

COST CENTER (with cost center).

b) G/L line items:

FieldnameorDatatype Values

G/L acct: 476500

D/C: Debit

Continued on next page

287

FieldnameorDatatype	Values
Vendor:	VEND-##
InvoiceandPostingDate:	Current date
Reference:	GR##-REF1
Amount:	1000
Currency:	EURChoosecalculatetax
Tax code: .	V0

FieldnameorDatatype	Values
G/L acct:	476500
D/C:	Debit

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Unit8: IntercompanyReconciliation AC205

Loc.curr.amount: 1000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

FieldnameorDatatype Values

Vendor: VEND-##

InvoiceandPostingDate: Current date

Reference: GR##-REF1

Amount: 1000

Currency: EURChoosecalculatetax

Tax code: . V0

FieldnameorDatatype Values

G/L acct: 476500

D/C: Debit

Loc.curr.amount: 1000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

5. EnteraVendorInvoice(FB60)inCompanyCodeAC##SAPEasyAccess

→Accounting→FinancialAccounting→AccountsPayable→Document

Entry → Invoice with the following data:

Enter the following data:

FieldnameorDatatype Value

Vendor: VEND-##

InvoiceandPostingDate: Current date

Reference: no reference

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288

Loc.curr.amount:	1000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

FieldnameorDatatype	Values
Vendor:	VEND-##
InvoiceandPostingDate:	Current date
Reference:	GR##-REF1
Amount:	1000
Currency:	EURChoosecalculatetax
Tax code: .	V0

FieldnameorDatatype	Values
G/L acct:	476500
D/C:	Debit
Loc.curr.amount:	1000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

FieldnameorDatatype	Value
Vendor:	VEND-##
InvoiceandPostingDate:	Current date
Reference:	no reference

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AC205 Lesson: Intercompany Reconciliation

Amount: 2000

Currency: EUR

Tax code: V0

Choose“Treeon(DisplayTemplates)”. ForyouritemlinechooseZ_WITH

COST CENTER (with cost center).

b) G/L line items:

FieldnameorDatatype Values

G/L acct: 476500

D/C: Debit

Loc.curr.amount: 2000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

Choose the Register Details.

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289

Amount:	2000
Currency:	EUR
Tax code:	V0

FieldnameorDatatype	Values
G/L acct:	476500
D/C:	Debit
Loc.curr.amount:	2000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

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Unit8: IntercompanyReconciliation AC205

EnterGR##-RFSCHLinthefieldRef. key1(Businesspartnerreference

key).

FieldnameorDatatype Value

Vendor: VEND-##

InvoiceandPostingDate: Current date

Reference: no reference

Amount: 2000

Currency: EUR

Tax code: V0

FieldnameorDatatype Values

G/L acct: 476500

D/C: Debit

Loc.curr.amount: 2000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

Choose the Register Details.

Enter GR##-RFSCHL in the field Ref. key 1 (Business partner

reference key)

6. EnteraVendorInvoice(FB60)inCompanyCodeAC##(SAPEasyAccess

→Accounting→FinancialAccounting→AccountsPayable→Document

Entry → Invoice with the following data:

FieldnameorDatatype Value

Vendor: VEND-##

InvoiceandPostingDate: Current date

Reference: GR##-REF2

Continued on next page

290

FieldnameorDatatype	Value
Vendor:	VEND-##
InvoiceandPostingDate:	Current date
Reference:	no reference
Amount:	2000
Currency:	EUR
Tax code:	V0

FieldnameorDatatype	Values
G/L acct:	476500
D/C:	Debit
Loc.curr.amount:	2000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

FieldnameorDatatype	Value
Vendor:	VEND-##
InvoiceandPostingDate:	Current date
Reference:	GR##-REF2

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AC205 Lesson: Intercompany Reconciliation

Amount: 3000

Currency: USDChoosecalculatetax

Tax code: V0

b) G/L line items:

Fieldnameordatatype Value

G/L acct: 476500

D/C: Debit

Amount indoc. Curr: 3000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

FieldnameorDatatype Value

Vendor: VEND-#

InvoiceandPostingDate: Current date

Reference: GR##-REF2

Amount: 3000

Currency: USDChoosecalculatetax

Tax code: V0

Fieldnameordatatype Value

G/L acct: 476500

D/C: Debit

Amountindoc. Curr: 3000

Tax code: A0

Cost Center: T-A20A##(##=Groupno.)

Task 3:

3.ReconcileDocumentsManuallyfortheIntercompanyReconciliation

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291

Amount:	3000
Currency:	USDChoosecalculatetax
Tax code:	V0

Fieldnameordatatype	Value
G/L acct:	476500
D/C:	Debit
Amount indoc. Curr:	3000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

FieldnameorDatatype	Value
Vendor:	VEND-#
InvoiceandPostingDate:	Current date
Reference:	GR##-REF2
Amount:	3000
Currency:	USDChoosecalculatetax
Tax code:	V0

Fieldnameordatatype	Value
G/L acct:	476500
D/C:	Debit
Amountindoc. Curr:	3000
Tax code:	A0
Cost Center:	T-A20A##(##=Groupno.)

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Unit8: IntercompanyReconciliation AC205

SAP Easy Access → Accounting → Financial Accounting → Accounts

Receivable→PeriodicProcessing→Closing→Check/Count→Cross-System

IntercompanyReconciliation→ReconcileDocumentsManually

Organizational Units: Enter thefollowing data:

FieldnameorDatatype Value

Company 1000

Trading Partner: AC##

Time Period: Enter the following data

FieldnameorDatatype Value

Fiscal Year: Current year

Posting Period: Current Period

Further Settings: Enter the following data:

FieldnameorDataType Value

Object group: 100 (Open items)

Execute.

Click on theicon Expand All Key in the system

TheCompany1000, theTradingPartner AC##andtheDifferenceAmountare

shown.

Doubleclick on thelinewiththedifferenceamount.

WhenyoudothisyouwillseetheunassigneddatarecordsforCompany1000

and Partner AC## on the right hand side..

IfyoupressontheButton below WithoutDifferences, youwillautomatically

see the assigned data records.

Changethelayout for theseassigneddatarecords. BringthefieldsDocument

NumberandReferenceNumberintothedisplay. Youseetherethattheprogram

hassucceededinassigningtherecordpairbymatchingthereferencenumberin

both documents.

ChangethelayoutabovefortheunassignedrecordsofbothCompany1000and

PartnerAC##. TakeoverthefieldReferencekey1intothelayout

The2 recordsshowingthesameReferencekey 1should nowbetakenover as

assigned by the system.

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292

FieldnameorDatatype	Value
Company	1000
Trading Partner:	AC##

FieldnameorDatatype	Value
Fiscal Year:	Current year
Posting Period:	Current Period

FieldnameorDataType	Value
Object group:	100 (Open items)

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AC205 Lesson: Intercompany Reconciliation

Press on the icon Suggest Assignments

Among others the fields XREF1, TSL, RTCUR (from Rule DOC1) will be

offered. Click on this.

YoureceivealistoftherecordpairwhichhavethesameReferencekey. Theyare

now offered for assignment.

MarkbothlinesinthelistandpressontheiconAssignItems.

Now press on the icon End Suggestions

Youcannow seethisnewassignment underneathinthelist of‚Assigned Data

Records’

Onlyoneunassignedrecordpairnowremainsabove. Bothdocumentshavethe

samereferencenumberandamountinthetransactioncurrency,butthetransaction

currency of both are NOT identical.

YoushouldnowsendacorrespondingMailtoyourcolleagueinthetradepartner

company.

Markbothrecords(CompanyandPartner)andchoose

Mail > Create Mail Using Template

Doubleclickonthetemplate004AR/APAssignableItems: WrongTransaction

Currency andalso marktheLanguageEEnglish

Choose Continue (Enter).

TheuserAC205-99isofferedasContactPerson. Chooseanddoubleclickonthis

line and mark theline below under Recipient.

Choose Continue (Enter).

IntheWindowSendDocumentreplacetheRecipientAC205-99withyourown

user name. Thenmarktheboxwith SendExpress.

Now send the document > Send

YouarenowreturnedtotheWindowIntercompanyreconciliation: Cus./venOpen

Items: Reconcile Documents.

ChooseReconciliation→Exit.YoushouldthenreceiveanExpressDocument

ClickonExecute andreadthedocumentwhichyouhavereceived

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Unit8: IntercompanyReconciliation AC205

Lesson Summary

You should now be able to:

• describethefunctionalityofinter-companyreconciliation

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AC205 Unit Summary

Unit Summary

You should now be able to:

• describethefunctionalityofinter-companyreconciliation

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UnitSummary AC205

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Unit 9

Additional Material

Unit Overview

Thissectionprovidesadditionalmaterialthatcanbeusedforreferencepurposes.

Itisnotpartofthestandardcourse. Consequently,theinstructormightnotcover

this material during the course presentation.

Besides providing information on procedures regarding financial statement

adjustments,CO>FIreconciliationandcostofsalesaccountingcoveredinSAP

Financialsbeforenewgeneralledger,thisunitalsodescribesthecountry-specific

settings for Germany and the United States for the “Tax” and “Regulatory

reporting” areas. The participants also obtain an overview of the preparatory

activities for “consolidation”.

Andalso coversalessonslike “Organizational steps”,“Controlling” and“Cost

of Sales Accounting”

Unit Objectives

After completing thisunit, you will beableto:

• Explaintheprocedureforcarryingoutadjustmentstothefinancialstatements

andtheadvantageofdoingsointheclassicgeneralledgeraccounting.

• SpecifywhereCustomizingforadjustmentsiscarriedout.

• NametheprocessesinControllingthatimpactFinancialAccounting

• Explain how the reconciliation ledger in the classic general ledger

accountingisusedtoupdatefinancialaccountingfortransactionsthatcross

FI organizational units

• Comparecostofsalesaccountingandperiodaccounting

• LocatethegeneralCustomizingsettingsfortaxprocessingwithintheIMG.

• Describe the 1099/1042 business process

• LocatetheCustomizingsettingsforwithholdingtaxcodesand1099/1042

outputs

• Usewithholdingtaxduringinvoicingandpayment

• Create a tax return

• Createareturnfor tax on salesand purchases

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Unit9: AdditionalMaterial AC205

• Locate the Customizing settings for automatic posting to the tax payable

accountduringexecutionofprogramRFUMSV00

• AnalyzedatarelevanttoEuropeantaxreporting

• LocateCustomizingfortaxreportingfortheEuropeanUnion.

• CreateanECsaleslistaccordingtoEuropeanUnionrequirements

• PerformreportinginaccordancewiththeGermanforeigntraderegulations.

• DescribethepreparationsforconsolidationinFinancialAccounting

Unit Contents

Lesson: Financial Statements Adjustments in the Classic General Ledger

Accounting.......................................................................299

Lesson: Controlling.............................................................302

Lesson: Cost of Sales Accounting............................................305

Lesson: General Tax Processing.............................................311

Lesson: Tax Reporting in the USA............................................314

Exercise 15: 1099/1042 Processing (USA).............................335

Lesson: Tax Reporting in Germany...........................................341

Exercise 16: Germany: Tax reporting....................................345

Lesson: Tax Reporting in the European Union..............................349

Lesson: Reporting in Accordance with German Foreign Trade

Regulations......................................................................352

Lesson: Consolidation..........................................................354

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AC205 Lesson: FinancialStatementsAdjustmentsintheClassicGeneralLedgerAccounting

Lesson: Financial Statements Adjustments in the

Classic General Ledger Accounting

Lesson Overview

Thislessonintroducestheinstrumentforadjustingfinancialstatements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explaintheprocedureforcarryingoutadjustmentstothefinancialstatements

andtheadvantageofdoingsointheclassicgeneralledgeraccounting.

• SpecifywhereCustomizingforadjustmentsiscarriedout.

Business Example

Yourcompanycreatesfinancialstatementsatbusinessarealevel. Todoso,you

willneedtousesystemfunctionstochecktheaccuracyofaccountingdataandto

verify its security.

Adjustments to Financial Statements

Figure 131: Adjustments to Financial Statements

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Unit9: AdditionalMaterial AC205

Thefinancial statement adjustment breaksthe receivables, payables, and taxes

downintotheadditionalaccountassignments“Businessarea”and“ProfitCenter”,

whicharestoredintheG/Laccountitems. Ifanerroroccurs,youcancarryouta

reversal run.

Thereversalpostingismadeiftheadjustmentitempostedisclearedatthekey

date of the new run.

Theprofitandlossstatementadjustmentbreaksdowncashdiscountandexchange

rate differences which accrue when customer and vendor invoices are paid

according to the following additional account assignments from the cleared

document's G/L account assignment:

• Business area

• Partner business area (Consolidation)

• Profit center

• Partner profit center

• Some of the CO objects

• Allofthefieldsyoudefined inthecodingblock.

Hint: The document splitting in the new general ledger accounting

replacesthefunctionalityoftheadjustmentstofinancialstatements. Soif

thenewgeneralledgerisactivethefunctionalitycannotbeusedanymore.

Figure 132: Example: Balance Sheet Adjustment

This example is based on a tax rate of 16%.

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AC205 Lesson: FinancialStatementsAdjustmentsintheClassicGeneralLedgerAccounting

Lesson Summary

You should now be able to:

• Explaintheprocedureforcarryingoutadjustmentstothefinancialstatements

andtheadvantageofdoingsointheclassicgeneralledgeraccounting.

• SpecifywhereCustomizingforadjustmentsiscarriedout.

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Unit9: AdditionalMaterial AC205

Lesson: Controlling

Lesson Overview

ThislessonintroducestheprocessesinControllingandexplainshowtheyeffect

Financial Accounting.

Lesson Objectives

After completingthislesson, you will beable to:

• NametheprocessesinControllingthatimpactFinancialAccounting

• Explain how the reconciliation ledger in the classic general ledger

accountingisusedtoupdatefinancialaccountingfortransactionsthatcross

FI organizational units

Business Example

The employees in Financial Accounting want you to show them how the

departmentisintegratedinControlling. Thereconciliationledgerisofparticular

interest here, since business transactions in CO can span across several

organizational units in FI.

Figure133: ReconciliationLedgerintheClassicGeneralLedgerAccounting

Insomecases,thegeneralledgershouldbeupdatedforthepostingsdescribedon

thepreviouspagesas“internaltoCO”. ThisisarequirementwhentheCOcost

flowscrossFIorganizationalunits(companycodes,businessareas,andfunctional

areas).

Thereconciliationledgerstoresallcostflowswithincontrollinginasummarized

form. In the SAP System, the reconciliation ledger represents cost element

accounting.

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AC205 Lesson: Controlling

ThereconciliationledgercomparestheCOviewofdatatotheFIviewandenables

youtoautomaticallyreconcilecontrollingwithfinancialaccounting.

Figure134: Reconcilia4tionPosting: AccountDetermination

Hint: The Real-Time Integration CO => FI in thenew general ledger

accounting replaces the Reconciliation Ledger of the classic general

ledgeraccounting. Soifthenewgeneralledgerisactivethefunctionality

should not be used anymore.

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Unit9: AdditionalMaterial AC205

Lesson Summary

You should now be able to:

• NametheprocessesinControllingthatimpactFinancialAccounting

• Explain how the reconciliation ledger in the classic general ledger

accountingisusedtoupdatefinancialaccountingfortransactionsthatcross

FI organizational units

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AC205 Lesson: Cost of Sales Accounting

Lesson: Cost of Sales Accounting

Lesson Overview

Thislessondescribescostofsalesaccountingandperiodaccounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Comparecostofsalesaccountingandperiodaccounting

Business Example

Thecompany'sprofitandlossstatementiscreatedusingcostofsalesaccounting.

Asamemberoftheprojectteam, youareresponsibleforpreparatoryactivities

andmustensurethattheinformationpresentedintheP&Lstatementiscorrect.

Figure 135: Period Accounting

Theprofitandlossstatementcanbecreatedusingtwotypesofaccounting:

• Period accounting

• Cost of sales accounting

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Unit9: AdditionalMaterial AC205

Theoperatingresultisthesameregardlessof thetypeofaccountingused. The

procedure you should use is either

• legally prescribed or

• Can be chosen by the company, where legal alternatives are offered. In

this case, the company considers business criteria (such as international

comparability)whendecidingwhichtypeofaccountingtouse.

Inperiodaccounting,thetotalresultforaperiodandthetotalcostsofthisperiod

are summarized.

• Thetotalresultforaperiodisthesalesrevenueminusareductioninthe

inventorylevelorplusanincreaseintheinventorylevel.

• Thetotalcostsoftheperiodaregroupedbyexpensetype,inotherwords,

youcanjustsummarizethebalancesofsimilarexpenseaccounts(suchas

different accounts for personnel expense). This grouping showshowthe

costsaredistributedtothevariousproductionfactors.

Figure 136: Cost of Sales Accounting

Incost of salesaccounting , thesales revenue for aperiod andthe salescosts

of the period are summarized.

• Thesalesrevenuefortheperiodisdeterminedinthesamewayasinperiod

accounting. Balancesheetchangesarenotconsidered.

• Thesalescostsoftheperiodrepresenttheexpensesrelatedtothesales. The

expensesarenotgroupedbyexpensetypeasinperiodaccounting. Instead,

they are grouped by function (such as production, sales, administration,

research and development).

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AC205 Lesson: Cost of Sales Accounting

The cost of goods manufactured is determined when the goods are issued. In

period accounting, the posting is “GR/IR clearing account to balance sheet

change”. Incost ofsalesaccounting,thepostingis“GR/IRclearingaccount to

cost of goods manufactured”.

Toassigntheremainingcoststotheirorigin,theSAPsystemrequiresanadditional

characteristic: thefunctionalarea. Typicalfunctionalareasaresales,production,

marketing, administration, research&development.

Figure 137: CostofSalesAccountingandFunctionalAreas

Thestandardprogramforcreatingfinancialstatements(RFBILA00)containsthe

profitandlossstatementusingperiodaccounting. Thisviewiseasytoachievein

theSAPERPsystem,asitrepresentsasimpledisplayofaG/Laccountorgroup

of accounts for a report row.

Costofsalesaccountingrequirestheuseoforganizationalunitscalledfunctional

areastodividecostspostedtothesameexpenseaccounttoseparatereportitems.

As you can see from the slide, you can present the same type of expense in

differentsectionsofyourprofitabilityanalysis. Bygroupingexpensesbyfunction

(production, sales, administration), cost of sales accounting also defines the

businesstransactionthateachindividualexpenseinthecompanyresultsfrom.

New for Release 4.6:

• Functionalareascanbeassigneddirectlytomasterdatarecords,suchascost

centers, internal orders, or G/L accounts.

• Forobjectswherenofunctionalareacanbeenteredinthemasterdata,you

derivethefunctional areaviaasubstitution rule.

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Unit9: AdditionalMaterial AC205

Figure 138: Deriving the Functional Area

Incostofsalesaccounting,thecodingblock(thatis,thelistofaccountassignment

objects)isextendedtoincludeafieldforthefunctionalarea. Thisfieldisfilledby

• Manual entries

• Automaticallyenteringthefunctionalareausingsubstitutionrules

• Automatically copying a functional area entered from the master record

of the P&L account

• Automatically copying a functional area entered from the master record

of the CO object

Thesequenceabovealsoindicatesthepriorityofthederivationoptions. Manual

entries have thehighest priority. The system should be set, however, so that a

manualentryisnotnormallyrequiredandthefunctionalareaisderivedfromthe

assignedCOobject,theP&Laccount,orusingsubstitutionrules.

Figure 139: The Cost of Sales Ledger

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AC205 Lesson: Cost of Sales Accounting

Costofsalesaccountingintheclassicgeneralledgeraccounting:

Tocreatethebalancesheetincostofsalesaccounting,theSAPsystemrequires

transactionfiguresforeachfunctionalarea. Intheclassicgeneralledger,however,

transactionfiguresaremaintainedonlyfortheorganizationalunitscompanycode

and business area. In this case, a cost of sales ledger must be used, in which

transactionfiguresarealsomaintainedforeachfunctionalarea.

Aspecialbalancesheetreportcanbeusedtoaccessthesetransactionfigures,and

aprofitandlossstatementcanbecreatedincostofsalesaccounting.

Ifadditionaltransactionfiguresaretobemaintainedusingexistingornewaccount

assignmentfields,theSpecialLedgercomponentmustbeusedto

• Extend the coding block

• Maintaintheadditionaltransactionfiguresinaseparateledger. Thesecan

then be evaluated using the Report Painter, Report Writer or Drilldown

Reporting tools.

Costofsalesaccountinginthenewgeneralledgeraccounting:

The totals table of the new general ledger (=> FAGLFLEXT) updates the

functional areas when the scenario “Cost-of-Sales accounting” is assigned to

a ledger. There is no need to activate a special ledger in the Special Ledger

component.

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Unit9: AdditionalMaterial AC205

Lesson Summary

You should now be able to:

• Comparecostofsalesaccountingandperiodaccounting

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AC205 Lesson: General Tax Processing

Lesson: General Tax Processing

Lesson Overview

Thislessonisonlyincludedinthestandardcourseinspecificcountries. Itexplains

thegeneralCustomizingsettingsrequiredforprocessingtax.

Lesson Objectives

After completingthislesson, youwillbeable to:

• LocatethegeneralCustomizingsettingsfortaxprocessingwithintheIMG.

Business Example

Yourcompanyisamemberofamulti-nationalgroup. Localrequirementsfortax

reporting have to be fulfilled.

AsamemberoftheFIprojectteam,youhavetocheckwhetherthestandardtax

reportsinSAPERPmeet thenational requirements.

Figure 140: Taxes

The FI system is able to handle the tax requirements and procedures of many

different countries.

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Unit9: AdditionalMaterial AC205

Figure 141: Preconditions for Tax Processing

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AC205 Lesson: General Tax Processing

Lesson Summary

You should now be able to:

• LocatethegeneralCustomizingsettingsfortaxprocessingwithintheIMG.

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Unit9: AdditionalMaterial AC205

Lesson: Tax Reporting in the USA

Lesson Overview

Thislessondescribesthecountry-specificsettingsfortaxreportingintheUSA.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the 1099/1042 business process

• LocatetheCustomizingsettingsforwithholdingtaxcodesand1099/1042

outputs

• Usewithholdingtaxduringinvoicingandpayment

• Create a tax return

Business Example

AsamemberoftheFIprojectteam,youhavetocheckwhetherthestandardtax

reports in SAP ERP meet U.S. requirements.

Figure 142: Business Process 1099

Reporting of 1099 withholding tax involves income paid to non-incorporated

vendorsornon-employees. Therevenuesaredividedintoelevencategories. Most

companiesusecategory07“Non-employeecompensation”.

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AC205 Lesson: Tax Reporting in the USA

Themajorityofcompaniesdonotactuallywithholdtaxfrompaymentsto1099

vendors; instead,thesecompaniesreporttheamountofpaymentsmadeto1099

vendorstotheIRS.If acompanydoesdeducttaxfroma1099vendor (usually

occurswhenavendordoesnotprovideataxnumber),thecompanydeducts31%

oftheamountduetothevendorandlaterpaysthisamountdirectlytotheIRS.

Hint: Anydifferencesbetweenthetaxamountpayableandtheamount

withheldishandleddirectlybetweenthe1099vendorandtheIRS.

1099taxeshavetobereportedonceayear(inJanuary). Thetaxreturncaneither

be in written form, or in the form of a data file. The amounts that have to be

reportedtotheIRSareonlyamountspaidtothe1099vendorbetweenJanuary1

and December 31 of the reporting year.

Figure 143: Vendor Master Record

A 1099 vendor is configured in two areas of the vendor master record: in the

Control and theAccounting information areas.

The accountinginformation isusedasthe default for processing inthevendor

document.

Hint: No1099vendormaybesetupasaone-timevendor,sinceone-time

vendorsareexcludedfrom1099processingwithinSAPERP.

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Unit9: AdditionalMaterial AC205

Figure 144: Vendor Account Groups

Inordertoconfigurethe1099vendormasterrecord,youhavetobeabletoenter

taxcodesintheaccountgrouptowhichthevendorisassigned.

Hint: You must also ensure that the tax code fields have the required

field length. Tax code 1 should be 11 characters long and tax code 2

10 characters long.

TheseparametersaresetintheGlobalSettingssectionoftheIMG.

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AC205 Lesson: Tax Reporting in the USA

Figure 145: Withholding Tax Code

Elevenbasic1099withholdingtaxcodesareprovidedwithSAPERP.Eachcode

corresponds to a tax category.

Theseelevencodesarenotpreconfiguredtodeductandpostactualwithholding

amountssincethemajorityofcompaniesdonotwithholdfrom1099vendors.

FromRelease3.0D,inthosecasesinwhichyourcompanydoeswithholdincome

taxes from 1099 vendors, use tax codes F0 through F9. These codes are not

providedwithSAPERP;youhavetocreatethemtocorrespondtothepredefined

codes 01 through 10. Example: The last digit of tax code “F” corresponds to

the last digit of the associated predefined code (01 through 10). Tax code F1

correspondstotaxcode01anddoestheactualwithholding(F2code02,andso

on). Taxcode“11”doesnothaveacorresponding“F”codebecauseitrelatesto

state withholding taxes (covered later).

Hint: Only tax codes 01-11 and F1-F9 are hard coded into the 1099

programs RFKQSU20 and RFKQSU30.

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Figure 146: Field Status Groups/Posting Keys

ForthewithholdingtaxcodefieldstobeavailableontheFIdocument,thefield

statusgroupofthereconciliationaccounttowhichthevendor isassignedmust

allow dataentryin thetaxcodefields(seefigure).

If your company controls postings via posting keys, thefields for the two tax

codesmustbesetforpossibledataentry(thatis,haveoptionalentrystatus). This

isthecaseforallpostingkeysthataffectaccountspayable(21,25,31,andsoon).

Hint: Youmustalsosetthedocumententryscreenvariantto“2”when

configuring thecompanycodebasicsettings.

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Figure 147: Document Change Rules

In the basic settings section of the IMG, you can customize/define rules for

changingfieldsforwithholdingtaxcodesindocuments.

The standard document change rules in the system allow you to change

withholdingtaxcodefieldsforalldocumentsbeforeclearing. Youcan,however,

change these rules so that you can change cleared invoices, as long as no part

of the invoice amount is withheld when the cleared invoice is paid. On the

“DocumentChangeRule”screen, youcansetthe“FieldModifiable”indicator

and deselect the “Posting Not Closed” indicator to allow changes to be made

tothewithholdingtaxcodefieldofaclearedinvoiceforwhichnoamountwas

withheld. Thisappliestoboth1099and1042processing.

Hint: The posting screen has two withholding tax fields: one for the

withholdingtaxcodeandoneforthewithholdingtaxbaseamount.

These rules DO NOT affect withholding tax codes used to post tax amounts

(F1-F0);therefore,cleareddocumentscannotbechanged. Ifthewithholdingtax

codeisconfiguredsuchthattaxamountshavetobepostedandwithholdingtax

informationhastobechangedbeforereporting,thedocumenthastobereversed.

Forthemajorityofcompaniesthatdonotdeducttax(01-10),thesechangerules

allowyoutochangethefieldsforwithholdingtaxcodesafterclearing.

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Figure 148: Vendor Invoice

Thewithholdingtaxcodefromthe1042vendormasterdataisusedasdefaultin

thelineitemduringinvoicing. Thiscodecanbeoverwrittenatthistime,ifdesired.

The“WithholdingTaxBase”and“WithholdingTaxExempt”fieldsservedifferent

purposes. The“WithholdingTaxBase”fieldcontainstheamountofthelineitem

to be reported to the IRS. If this field is left blank during invoice posting, the

invoiceamountisusedasthedefault. The“WithholdingTaxExempt”fieldisthe

amount of the line item that you do NOT wish to report to the IRS (example:

reimbursement of expenses).

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Figure 149: Vendor Payment

The payment of a vendor invoice signifies receipt of income for the vendor;

therefore,itisthepaymentdocumentthatisusedfor1099processing. Ifpostinga

manualpayment,youcandisplaythewithholdingtaxinformationregardingthe

payment, by Goto>>WithholdingTax Screen.

Figure 150: 1099 Reporting

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Therearethree separateprogramsin SAP ERP for 1099vendorreporting. All

programsallowforflexibleselectionsofvendorsandcompanycodes. Eachreport

isprogrammedtosearchfirstforwithholdingtaxcodes01-11andF0-F9inthe

vendor master record.

Hint: Thenameandaddressofthecompany(payer)andtheTIN(taxID

number)fortheformandtapearederivedfromtheprogramparameters

andNOTfromcompanycodemasterrecords.

Figure 151: 1099 State Withholding Tax

YoucanuseRFKQSU30todisplaythewithholdingtaxforseveralstates. Release

3.0requiresmanual calculation of taxamountsfor theindividualstates. These

mustbeenteredwiththe1099code11, asacreditmemo.

In certain cases, companies need to report/withhold tax at state level. Each

companycanagreewiththetaxauthoritiesthatthetaxreturnatnationalandstate

levelaresubmittedtogether. However,thisisonlypossibleincertainstates(see

currentpublicationsoftherelevanttaxauthority). Unfortunatelyinmanycases,

thereisnostandardpercentagerateforwithholdingtaxinindividualstates(for

example,California)andthusthedeductionratecanvaryfromvendortovendor.

Future releases of SAP ERP should provide a more comprehensive state

withholding tax program.

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Figure 152: Business Process 1042

Reporting of 1042 taxes involves amounts paid to foreign vendors or foreign

non-employees. These amounts are classified into 1 of approximately 20

categories (see IRS 1042 publication).

Companiesareusuallyrequiredtowithhold/deduct taxfrompaymentsto1042

vendors. Companiesusually(seecurrentIRSpublicationforrates)withhold31%

ofthepaymentmadetothistypeofvendor. Thiswithheldportionoftheinvoice

amountislaterpaidovertothetaxauthorities. Anydifferencesbetweenthetax

amountpayableandtheamount withheldishandleddirectlybetweenthe1042

vendor and the IRS.

1042 taxes have to be reported once a year (in February). The tax return can

eitherbeinwrittenformorintheformofadatafile. Theamountsthathavetobe

reportedtotheIRSareonlyamountspaidtothe1042vendorbetweenJanuary1

and December 31 of the reporting year.

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Figure 153: Vendor Master Record

A 1042 vendor is configured in two areas of the vendor master record: in the

Control and theAccounting information areas.

Hint: Only the withholding tax code and the exemption number are

defaulted in thevendor document duringprocessing. Thewithholding

tax country, recipient type, and exemption authority aremaintained in

the vendor master record and cannot be overwritten during document

processing.

Hint: No1042vendormaybesetupasaone-timevendor,sinceone-time

vendorsareexcludedfrom1042processingwithinSAPERP.

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Figure 154: Vendor Account Groups

To configure the 1042 vendor master record, the account group to which the

vendorisassignedmustallowdataentryinthetaxcodefields(seeslide).

Hint: Youshouldalsoensurethatthetaxcodefieldshavetherequired

field length. Tax code1 should be11characterslongand tax code

2, 10characterslong. TheseparametersaresetintheGlobal Settings

section of the IMG.

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Figure 155: Withholding Tax Code

1042taxcodesarenotpredefinedinSAPERPandmustbecreatedbytheuser.

Tocreatethesecodes(forexample, code“42”fordeduction andcode“43”for

exemptfromdeduction),entertheincometypeinthe“Off.W.TaxCode”(official

withholdingtaxcode)field. Ifwithholdingtaxistobededucted,youmustsetthe

“PostingWithPayment”and“WithholdingTaxFormula”indicators.

Hint: NotaxcodeindicatorsarehardcodedinprogramRFKQSU40.

Hint: Ifseveralrevenuetypesarerequired,youhavetocreateseparate

withholdingtaxcodes for each revenuetype.

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Figure 156: Field Status Groups/Posting Keys

ForthewithholdingtaxcodefieldstobeavailableontheFIdocument,thefield

statusgroupofthereconciliationaccounttowhichthevendorisassignedmust

allowdataentryin the taxcodefields(seefigure).

If your company controlspostings viaposting keys, the fieldsfor the two tax

codesmustbesetforpossibledataentry(thatis,haveoptionalentrystatus). This

isthecaseforallpostingkeysthataffectaccountspayable(21,25,31,andsoon).

Hint: Youmustalsosetthedocumententryscreenvariantto“2”when

configuring the companycodebasicsettings.

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Figure 157: Document Change Rules

In the basic settings section of the IMG, you can customize/define rules for

changingfieldsforwithholdingtaxcodesindocuments.

These rules DO NOT affect withholding tax codes used to post tax amounts

(F1-F0);therefore,cleareddocumentscannotbechanged. Ifthewithholdingtax

codeisconfiguredsuchthattaxamountshavetobepostedandwithholdingtax

informationhastobechangedbeforereporting,thedocumenthastobereversed.

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AC205 Lesson: Tax Reporting in the USA

Figure 158: Withholding Tax Countries

Awithholdingtaxcountryisthecountryoftheforeignvendor'slegalresidence.

Youenterthereportingcountry(US)inthelefthandcolumnandthewithholding

tax country in the middle column.

Hint: WithholdingtaxcountryIDsdonotalwayscorrespondtoISO9000

standards;thesecountryIDsaredefinedbytheIRS.SeeIRSpublication

1042foracompletelistofcountriesandtheircorrectIDs.

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Figure 159: Type of Recipient for Vendors

Youneedtoensurethatcorrectrecipienttypesexistfor1042processing. These

codesareentered(whenapplicable)inthevendormasterrecord.

Hint: DONOTdefinerevenuetypesforwithholdingtax(tableT059E),

sincerevenuetypesfor1042processingarenot currentlyderivedfrom

this configuration table.

1042 revenue types are defined within the withholding tax codes

themselves.

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Figure 160: Withholding Tax Formulas

The six columns in this table are:

• 1. Country: Reporting Country (US)

• 2. Currency: Reporting currency

• 3. WithholdingID:Withholdingtaxcode(suchas42,43)

• 4. Withholdingtaxcountrykey: Countrykeyofthe1042vendor

• 5. Tobaseamount: Baseamount up until which thewithholding tax rate

is valid

• 6. WithholdingTax: Withholdingtaxpercentageratewhichisusedalong

withthewithholdingtaxbaseamounttocalculatethewithholdingtaxamount

Hint: Ifyouwithholdwithholdingtax,youhavetoenterarateincolumn

6. Ifawithholdingtaxcode(forexample,43)isexemptfromdeduction

foraspecificreason,donotenterarateincolumn6(leaveblank).

Althoughcertainvendorsareexemptfromactualdeductionofincometaxes(see

the“ExemptionAuthorization”fieldinthevendor master), thecompanypayer

stillhastoreportamountspaidtotheIRS(similartoa1099vendor),aswellasthe

exemptionreason. Thismeansthatinvoicesfrom1042vendorsthataresubjectto

withholdingtaxandthosethatarenotareprocessedinthesameway. Theonly

differenceisthatinthevendormasterrecordofthevendornotsubjecttotax,a

valueisenteredinthe“Exemption Authority”field.

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Figure 161: Automatic Posting (Withholding Tax)

Here, you define the rules, posting keys, and G/L accounts for automatically

posting the tax withheld.

Thisconfigurationmustbecompletedbeforeyoucanautomaticallydeductand

post withholding tax from 1042 vendors

Figure 162: Vendor Invoice

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Thewithholdingtaxcodefromthe1042vendormasterdataisusedasdefaultin

thelineitemduringinvoicing. Thiscodecanbeoverwrittenatthistime,ifdesired.

The“WithholdingTaxBase”and“WithholdingTaxExempt”fieldsservedifferent

purposes. The“WithholdingTaxBase”fieldcontainstheamountofthelineitem

to be reported to the IRS. If this field is left blank during invoice posting, the

invoiceamountisusedasthedefault. The“WithholdingTaxExempt”fieldisthe

amount of the line item that you do NOT wish to report to the IRS (example:

reimbursement of expenses).

Figure 163: Vendor Payment

The payment of a vendor invoice signifies receipt of income for the vendor;

therefore,itisthepaymentdocumentthatisusedfor1042processing. Ifpostinga

manualpayment,youcandisplaythewithholdingtaxinformationregardingthe

payment, by Goto →Withholding Tax Screen.

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Figure 164: 1042 Reporting

Therearethree separateprogramsin SAP ERP for 1042vendorreporting. All

programsallowforflexibleselectionsofvendorsandcompanycodes. Eachreport

isprogrammedtosearchfirstforwithholdingtaxcodes01-11andF0-F9inthe

vendor master record.

Hint: Thecompany(payer)name,addressandtaxID(TINinformation

for each vendor master record) for formandtape are derivedfrom the

companycodemaster records. Theheaderrecordfor tapesarederived

fromtheprogramparameters. Thenameofthealternativepayerthetax

ID(TIN)arealsoderivedfromprogramparameters.

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