Differential Taxation

This chapter describes how to use differential taxation in TRASER DMS 365.

The basic idea behind differential taxation is that only the difference between the sale and purchase price of the item is subject to the VAT. The contents of this chapter are divided into the following sections:

• Setting up Order Type for Differential Taxation
• Setting up a VAT Prod. Posting Group for Differential Taxation
• Setting up a Sales Account for Differential Taxation
• Setting up a Sales VAT Deduction Account for Differential Taxation
• Setting up Stockkeeping and Pricing Wizard
• Activating Differential Taxation on Service Item Card
• Posting Unit Prices for Service Items Retrospectively
• Process Example

Setting up Order Type for Differential Taxation

To be able to use the differential taxation functionality, you have to set up an order type for differential taxation. More information on setting up order types can be found under Setting up Order Types. Certain columns on the Order Types page are particularly important for the differential taxation setup. These columns are described in the following table:

Setting up a VAT Prod. Posting Group for Differential Taxation

This section describes how you set up the VAT prod. posting group for differential taxation. To do so, please proceed as follows:

• Use the quick search (ALT+Q) to find the General Ledger Setup page.
• Navigate to the TRASER FastTab.
• In the VAT Product Posting Group (Differential Taxation) field, enter the correct product posting group or create a new VAT product posting group.

You have successfully set up the VAT product posting group for differential taxation.

Setting up a Sales Account for Differential Taxation

This section describes how you set up a sales account for differential taxation. To do so, please proceed as follows:

• Use the quick search (ALT+Q) to find the General Ledger Setup page.
• Navigate to the TRASER FastTab.
• In the Differential Taxation - Sales Account field, enter a sales account or create a new account.

You have successfully set up a sales account for differential taxation.

Sales VAT Deduction Account Setting up a Sales VAT Deduction Account for Differential Taxation

This section describes how to delete a rent contract. This section describes how to set up a sales vat deduction account for differential taxation. To do so, please proceed as follows:

• Use the quick search (ALT+Q) to find the General Ledger Setup page.
• Navigate to the TRASER FastTab.
• Enter an account into the Diff. Taxation Sales VAT Deduction Account field or create a new account.

You have successfully set up the sales VAT deduction account for differential taxation.

Setting up Stockkeeping and Pricing Wizard

This section describes how to set up the stockkeeping and pricing wizard. To do so, please proceed as follows:

• Use the quick search (ALT+Q) to find the General Ledger Setup page.
• Navigate to the TRASER FastTab.
• Specify the item journal template that shall be used for the stockkeeping and pricing wizard in the Stockkeeping and Pricing Wizard Template field.
• Specify the item journal batch that shall be used for the stockkeeping and pricing wizard in the Stockkeeping and Pricing Wizard Batch field.

You have successfully set up the stockkeeping and pricing wizard. Your changes are saved automatically.

Activating Differential Taxation on Service Item Card

This section describes how to activate differential taxation on the service item card. To do so, please proceed as follows:

• Use the quick search (ALT+Q) to find the Service Items page.
• Click on the desired service item.
• Navigate to the Customer FastTab.
• Activate the Differential Taxation (§ 25a) toggle switch.

You have successfully activated differential taxation for a service item and can now use the service item for differential taxation in a sales order. If a trade-in is posted first and then a sales order is created (e.g. in the case of a trade-in and resale of a used machine), the toggle switch for differential taxation is set automatically. You can find more information on this process here.

Posting Unit Prices for Service Items Retrospectively

You can retrospectively post the unit price for a service item. This is necessary, e.g. if the existing unit price is accidentally lost after a data migration. Retrospectively posting the unit price allows you to carry out a differential taxation as usual. To post the unit price of a service item retrospectively, please proceed as follows:

• Use the quick search (ALT+Q) to find the Service Items page.
• Select the service item for which you want to retrospectively post the unit price or create a new one.
• The Service Item Card is displayed.
• Click Home > Post base value and quantity for diff. tax. in the menu bar.
• The Stockkeeping and Pricing Wizard is displayed.
• Enter the unit price of the service item in the Amount field.
• Click OK to confirm your entry.
• A dialog window opens where you can confirm the new total amount.
• To confirm, click Yes.
• Another dialog window opens, asking if you want to post the amount.
• To confirm, click Yes.
• An Item Ledger Entry is posted.
• Activate the Differential Taxation (§ 25a) toggle switch in the Customer FastTab.

You have successfully posted the unit price of a service item retrospectively. You can now use the service item for differential taxation as usual.

Process Example

Process Example

This section describes an example process from the trade-in of a service item through to the sale with differential taxation. >The initial scenario assumes that a used machine is accepted as a trade-in from a customer and subsequently sold under the differential taxation scheme.

Step 1: Checking Service Item

• Use the quick search (ALT+Q) to find the Service Items page.
• Open the desired service item.
• Make sure that the service item is linked to an item.
• The Differential Taxation (§ 25a) toggle switch must not be activated at this point.
  

Step 2: Creating Trade-In

• Use the quick search (ALT+Q) to find the Trade-Ins page.
• Click New in the menu bar.
• In the General FastTab, select the customer from whom the service item is taken in as a trade-in in the Customer No. field. Note that a trade-in with differential taxation is only possible if the customer is set up as a private person.
• Select the order type for differential taxation in the Order Type field in the General FastTab.
• Fill in the other fields in the General FastTab as needed.
• Navigate to the Lines FastTab.
• To add the desired service item, click on Functions > Add Service Item in the menu bar of the Lines FastTab.
• Enter the desired trade-in price into the Trade-In Excl. VAT field.
• Fill in the other columns as needed.

Step 3: Posting Trade-In

• In an open trade-in card, click on **Posting > Post... in the menu bar.
• In the dialog window, select whether you want to ship, invoice, or ship and invoice the trade-in.
• Click on OK to confirm your selection. After posting, the service item is in inventory. The Differential Taxation (§ 25a) toggle switch is automatically enabled for the service item. The corresponding G/L entries are posted according to the setup.

Step 4: Creating Sales Order

• Use the quick search (ALT+Q) to find the Sales Orders page.
• Click New in the menu bar.
• Select the order type for differential taxation in the Order Type field in the General FastTab.
• Fill in the other fields in the General FastTab as needed.
• Add the service item to the sales line. To do so, click on Functions  > Add Service Item in the Lines FastTab. The system automatically checks whether the service item is enabled for differential taxation.
• Enter the sales price into the Unit Price Excl. VAT field. The system automatically calculates the margin between the purchase price and the sales price as well as the VAT included in the margin and creates the corresponding G/L account lines according to the setup.
• Fill in the other columns in the sales line as needed.

Step 5: Posting Sales Order

• In the menu bar of the open sales order, click on Home > Release  > Release. The status of the sales order changes to Released.
• Click on Home  >Preview Document  > Post... in the menu bar.
• Select the fitting option in the dialog window. In this example, select Ship and invoice.
• Click on OK to confirm your selection. The corresponding G/L entries are posted according to the setup.
• A dialog window is displayed asking whether you want to open the created invoice. To confirm, click Yes.
• Click Print/Send  Print... in the menu bar.
• Customize the settings in the Options FastTab of the print wizard as needed.
• Click on Print to print the invoice. A note regarding differential taxation in accordance with § 25a UStG is printed on the sales invoice. VAT is not shown separately as it is calculated only on the margin.