Introduction
According to the Order No VA-55 "On the Approval of Rules for the Processing and Submitting of the Data Taxes Invoice Registers", approved by the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania in 2004, April 21 the processing and submission of data about value added tax invoice registers is updated to create conditions for the taxable persons to e-way present the data of issued and received invoices for the Tax Authority using standardized format for i.SAF application. i.SAF format must match the current Standard of Accounting Data Files technical specifications and technical requirements (FileVersion iSAF1.2).
To support i.SAF format version 1.2 on Microsoft Dynamics 365 for Finance and Operations (starting form 7.3 version) the following hotfix was delivered together with a set of Electronic Reporting configurations and a package of data entities setting up Electronic Messages functionality for the purpose of i.SAF reporting:
|
Version of Dynamics 365 for Finance and Operations |
Link on KB article |
|
7.3 |
https://support.microsoft.com/en-us/help/4091584 |
See the article by the link in the table above for more information about setup feature and its usage.
This article in dedicated to the changes in the i.SAF feature for Lithuania to support potential necessity of establishing the correspondence between the Sales tax codes in the system and enumerated list of VAT codes provided by Standard of Accounting Data Files technical specifications and technical requirements when a company needs to setup Sales tax codes in the system with additional level of details than the Standard of Accounting Data Files provides.
Overview
According to the Standard of Accounting Data Files technical specifications and technical requirements VAT codes reported in the i.SAF report in XML format must comply the enumerated list of VAT codes prescript by the Table 1 “VAT table” of the “Tables of the Technical Specification of the Standard Accounting Data File”. However, a company in Lithuania may need to setup Sales tax codes in the system with additional level of details than the Standard of Accounting Data Files provides. In this case reporting of i.SAF with the Sales tax codes from the system would be incompliant with the Standard of Accounting Data Files. To have possibility to establishing the correspondence between the Sales tax codes in the system and enumerated list of VAT codes provided by Standard of Accounting Data Files the new versions of Electronic Reporting (ER) configurations must be installed:
|
Configuration name |
Configuration type |
Version |
|
Invoices Communication Model |
Model |
52 |
|
i.SAF model mapping |
Model mapping (export) |
52.17 |
|
i.SAF format (LT) |
Format XML (export-import) |
52.4 |
Important note! After importing of new versions of ER configurations, check that “i.SAF model mapping” is marked as “Default for model mapping”.
The new version of “i.SAF format (LT)” (52.4) includes application specific parameters, where a user must define which Sales tax codes in the system (here and further “System Sales tax codes”) correspond to which values from the enumerated list of VAT codes prescript by the Table 1 “VAT table” of the “Tables of the Technical Specification of the Standard Accounting Data File” (here and further “Standard VAT codes”).
To setup application specific parameter, open Electronic Reporting workspace, select “i.SAF format (LT)” format and select Configurations > Application specific parameters > Setup on the Action pane, select ReportTaxCodesLookup on Lookups fast tab for the latest version of the format and on the Conditions fast tab define which “Standard VAT codes” must correspond to which “System Sales tax codes”.
As for example, if you have in the system two “System Sales tax codes” (VAT1, VAT2) which must be reported in one “Standard VAT codes” (PVM1), you would need to add the following lines on the Conditions fast tab:
|
Lookup result |
Line |
Tax Code |
|
PVM1 (the value must be selected from the predefined enumerated list) |
1 |
VAT1 (the value must be selected from the list of values which are entries in the Sales tax codes table) |
|
PVM1 (the value must be selected from the predefined enumerated list) |
2 |
VAT2 (the value must be selected from the list of values which are entries in the Sales tax codes table) |
Column “Line” is the counter which controls order of execution of the conditions of lookup field.
Add all necessary for your Legal entity conditions for those “Standard VAT codes” which must be reported for your Legal entity. According to the documentation the list of “Standard VAT codes” is the following:
|
Standard VAT code |
Description |
|
PVM1 |
Goods and/or services supplied within the territory of the country (Article 19(1) of the Law of the Republic of Lithuania on Value Added Tax (hereinafter – LVAT)) |
|
PVM2 |
Goods and/or services supplied within the territory of the country (Article 19(3) of the LVAT) |
|
PVM3 |
Goods and/or services supplied within the territory of the country (Article 19(4), (5) of the LVAT) |
|
PVM4 |
Cases where the buyer must withhold and pay VAT on goods and services supplied to him (Article 96 of the LVAT) Exp. on 2016-03-31 |
|
PVM25 |
Cases where the buyer must withhold and pay VAT on goods and services supplied to him (Article 96 of the LVAT) Rate 21% |
|
PVM26 |
Cases where the buyer must withhold and pay VAT on goods and services supplied to him (Article 96 of the LVAT) Rate 9% |
|
PVM27 |
Cases where the buyer must withhold and pay VAT on goods and services supplied to him (Article 96 of the LVAT) Rate 5% |
|
PVM5 |
Cases of supplies of goods and services exempt from VAT (Articles 20–33 and 112 of the LVAT) |
|
PVM6 |
Cases of supplies of goods (services) for private use of a VAT payer (Articles 5 and 6 of the LVAT) Rate 21% |
|
PVM7 |
Cases of supplies of goods (services) for private use of a VAT payer (Articles 5 and 6 of the LVAT) Rate 9% |
|
PVM8 |
Cases of supplies of goods (services) for private use of a VAT payer (Articles 5 and 6 of the LVAT) Rate 5% |
|
PVM28 |
Cases of supplies of goods (services) for private use of a VAT payer (Articles 5 and 6 of the LVAT) Rate 0% |
|
PVM29 |
Cases of supplies of goods (services) for private use of a VAT payer (Articles 5 and 6 of the LVAT) Rate - |
|
PVM9 |
Manufacture of tangible fixed assets by a VAT payer himself and material improvement of the building (structure) owned or not owned by a VAT payer (Article 6 of the LVAT) Rate 21% |
|
PVM30 |
Manufacture of tangible fixed assets by a VAT payer himself and material improvement of the building (structure) owned or not owned by a VAT payer (Article 6 of the LVAT) Rate 9% |
|
PVM31 |
Manufacture of tangible fixed assets by a VAT payer himself and material improvement of the building (structure) owned or not owned by a VAT payer (Article 6 of the LVAT) Rate 5% |
|
PVM10 |
Cases when taxation of transactions is subject to a special taxation scheme (margin) (Articles 101–105, 106–110 of the LVAT) Exp.on 31-03-2016 Rate 21, 9, 5, 0 |
|
PVM32 |
Cases where transactions are subject to a special taxation scheme (margin) to transactions (Sections II, III of the LVAT) Rate 21% |
|
PVM33 |
Cases of application of special taxation scheme (margin) to transactions (Sections II, III of the LVAT) Rate 0% |
|
PVM12 |
Export of goods (Article 41 of the LVAT) Rate 0% |
|
PVM13 |
Goods supplied to the EU VAT payers (Article 49(1), (4) of the LVAT) Rate 0% |
|
PVM14 |
Other transactions (Articles 42, 43, 44, 45, 46, 47, 48, 49(2) and (3), 51, 52, 53(1), (5), (6) and (10) of the LVAT) Rate 0% |
|
PVM15 |
Goods and/or services supplied outside Lithuania (cases where VAT is not chargeable because the supply of goods and/or services is considered to have taken place outside Lithuania and is not subject to VAT in Lithuania, but VAT can be deducted according to the provisions of Article 58(1)(2) of the LVAT) Rate - |
|
PVM34 |
Goods and/or services supplied outside Lithuania (cases where VAT is not chargeable because the supply of goods and/or services is considered to have taken place outside Lithuania and VAT cannot be deducted according to the provisions of Article 58 of the LVAT) Rate - |
|
PVM16 |
Cases where acquisition of goods from other Member States is considered to have taken place within the territory of the country (Articles 41 and 122 of the LVAT) Rate 21% |
|
PVM17 |
Cases where acquisition of goods from other Member States is considered to have taken place within the territory of the country (Articles 41 and 122 of the LVAT) Rate 9% |
|
PVM18 |
Cases where acquisition of goods from other Member States is considered to have taken place within the territory of the country (Articles 41 and 122 of the LVAT) Rate 5% |
|
PVM35 |
Cases where acquisition of goods from other Member States is considered to have taken place within the territory of the country (Articles 41 and 122 of the LVAT) Rate 0% |
|
PVM36 |
Cases where acquisition of goods from other Member States is considered to have taken place within the territory of the country (Articles 41 and 122 of the LVAT) Rate - |
|
PVM19 |
Cases goods acquired by a VAT payer of the Republic of Lithuania, who is an intermediary (second party) in three-way trading were directly exported from one Member State to other Member State and supplied to a VAT payer of such other Member State (Article 122(3) of the LVAT) Rate - |
|
PVM20 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 21% |
|
PVM37 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 5% |
|
PVM38 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is not calculated by the buyer (Article 95(1)(3) of the LVAT) Rate 0% |
|
PVM39 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is not calculated by the buyer (Article 95(1)(2) of the LVAT) Rate - |
|
PVM21 |
Services acquired from the EU VAT payers the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 21% |
|
PVM40 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 5% |
|
PVM41 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 0% |
|
PVM42 |
Services acquired from foreign countries (excluding the EU VAT payers) the output VAT on which is calculated by the buyer (Article 95(2) of the LVAT) Rate - |
|
PVM22 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Exp. on 31-03-2016 Rate 21, 9, 5 |
|
PVM43 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Rate 21% |
|
PVM44 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Rate 9% |
|
PVM45 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Rate 5% |
|
PVM46 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Rate 0% |
|
PVM47 |
Cases where VAT on goods and/or services supplied by a foreign taxable person not established within the territory of the country (excluding the cases of PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5) of the LVAT) Rate - |
|
PVM23 |
Calculated import VAT. Rate 21, 9, 5 |
|
PVM24 |
Import VAT the offsetting of which is controlled by the STI. Rate 21, 9, 5 |
|
PVM48 |
Goods and/or services acquired outside Lithuania (including the cases of charging VAT of a foreign country and of the import of goods for domestic consumption)) (cases where the acquisition of goods and/or services is considered to have taken place outside the Republic of Lithuania and the output VAT is not chargeable because the acquisition is not subject to VAT in Lithuania) Rate - |
|
PVM49 |
Cases where agricultural products and services are purchased from farmers who are subject to the compensatory VAT rate scheme Rate 6% |
|
PVM100 |
Other cases |
Important note! It is important to add “PVM100” which must collect data by “other cases” as the last in the list (its “Line” value must be the last in your table). Set it up as following:
|
Lookup result |
Line |
Tax Code |
|
PVM100 |
The last in your list |
*Not blank* |
This setup means that all the tax transactions for Sales tax code of which there is no specific setup (no “Standard VAT code” is defined for it specifically) will be considered for PVM100. It is mandatory to define such lookup result field at the end of the list of your conditions.
When all the necessary correspondences are established, change "State" of the Application specific parameters configuration to "Completed" and save the configuration.
Hotfix information
Fix downloading instructions are here:
https://learn.microsoft.com/en-us/dynamics365/unified-operations/dev-itpro/analytics/download-electronic-reporting-configuration-lcs
