The modification is released to support the recommendations formulated in The letter of FTS of Russia from 23.10.2018 N SD-4-3/20667@ "On the procedure of application of VAT tax rates in the transition period ".
FTS recommends that, if buyer pays additional tax of 2 percentage points after 01.01.2019, to consider it as a copayment amount of tax.
Thus, when customer receives VAT copayment in the amount of 2 percentage points, he should issue corrective factures and reflect the factures in sales book. Shipping goods (works, services) sins 01.01.2019 VAT is calculated at tax rate of 20 percent, and the above-mentioned corrective factures should be reflected in purchase book.
If the additional payment of tax is made before 01.01.2019, the application of the VAT rate of 20% is illegal, so such additional payment to prepayment should be considered as a normal prepayment.
Since, on the one hand, the additional payment of tax is not the obligation of the taxpayer but only an opportunity, and on the other hand, does not carry economic benefits for any of the parties to the transaction, according to our expectations, the number of advance payments for the additional payment of tax should not be massive. In addition, this functionality can be used only during the transition period.
In this regard, the proposed solution provides a semi-automatic opportunity to create corrective invoices for prepayments in case of tax surcharges in 2019 and their reflection in the sales books\purchases.
Register in payment journal the VAT surcharge for a prepayment received in 2018. Identify the original prepayment by filling in the field Original prepayment selecting from the previously received advance payments.
Create manually in GL journal a tax transaction Accrued VAT for VAT surcharge at the rate of 20%. Identify the VAT surcharge, filling in the fields (Counteragent) and (Original prepayment).
Use the menu option AR -> Periodic -> Correction prepayment facture to create a correction facture for VAT surcharge.
At the top of the form, Prepayment facture there is the presented the list of VAT surcharges. If the flag All is “ON” all VAT surcharges will be visible. If the flag All is “OFF” only the VAT surcharges will be visible without TAX transactions or without factures for TAX transactions. The lower part of the form displays tax transactions for which no Factures have been created.
Create a facture by clicking the Factures button.
When settling the shipment with VAT surcharge, create manually tax transaction Deducted VAT to the amount of the settlement. To identify the original prepayment and the payment order surcharge VAT, filling in the fields (Counteragent) and the (Original prepayment) by selecting from previously received advances and payments. To create entries in sales books\ purchases for offset VAT transactions, use the AR -> Periodic -> Correction prepayment factures option.
Click the Facture button. The system will create entries for the of sales\purchases books based on tax transactions that are presented at the bottom of the form.
You can print the invoice in the standard way.
This update is available for manual download and installation from Download Center:
You must have one of the following products installed to apply this hotfix:
Microsoft Dynamics AX 2012 R3
If you are encountering an issue downloading, installing this hotfix, or have other technical support questions, contact your partner or, if enrolled in a support plan directly with Microsoft, you can contact technical support for Microsoft Dynamics and create a new support request.
You can also contact technical support for Microsoft Dynamics by phone using these links for country specific phone numbers. To do this, visit one of the following Microsoft websites:
In special cases, charges that are ordinarily incurred for support calls may be canceled if a Technical Support Professional for Microsoft Dynamics and related products determines that a specific update will resolve your problem. The usual support costs will apply to any additional support questions and issues that do not qualify for the specific update in question.