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SAP R/3 Enterprise, SP 11

Country Version Poland

HELP.CAINTPL

SAPR/3Enterprise,SP11

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SAP R/3 Enterprise, SP 11

Copyright
Copyright 2003 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, WINDOWS, NT, EXCEL, Word, PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, OS/2, Parallel Sysplex, MVS/ESA, AIX, S/390, AS/400, OS/390, OS/400, iSeries, pSeries, xSeries, zSeries, z/OS, AFP, Intelligent Miner, WebSphere, Netfinity, Tivoli, Informix and Informix Dynamic ServerTM are trademarks of IBM Corporation in USA and/or other countries. ORACLE is a registered trademark of ORACLE Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, the Citrix logo, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, MultiWin and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. MarketSet and Enterprise Buyer are jointly owned trademarks of SAP AG and Commerce One. SAP, SAP Logo, R/2, R/3, mySAP, mySAP.com and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other product and service names mentioned are trademarks of their respective companies.

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Icons
Icon Meaning Caution Example Note Recommendation Syntax

Typographic Conventions
Type Style Example text Description Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options. Cross-references to other documentation. Emphasized words or phrases in body text, titles of graphics and tables. Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE. Screen output. This includes file and directory names and their paths, messages, source code, names of variables and parameters as well as names of installation, upgrade and database tools. Keys on the keyboard, for example, function keys (such as F2) or the ENTER key. Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.

Example text EXAMPLE TEXT

Example text

EXAMPLE TEXT

Example text <Example text>

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SAP R/3 Enterprise, SP 11

Poland Financial Accounting (FI) Taxes (FI-AP/AR) Tax Code VAT Register General Ledger Accounting (FI-GL) Chart of Accounts Financial Statement Version Document Journal G/L Account Balances and Line Items Material Subledger Accounts Payable (FI-AP) Vendor Master (Control Data) Vendor Master (Payment Transactions) Payments Vendor Balances and Line Items in Local Currency Accounts Receivable (FI-AR) Customer Master (Control Data) Customer Master (Payment Transactions) Customer Balances and Line Items in Local Currency Bank Accounting (FI-BL) Bank Key Bank Account Number Printout of Cash Journal Receipts Asset Accounting (FI-AA) Fixed Asset Ledger Controlling (CO) Cost Element Cost Element Group Materials Management (MM) PKWiU Sales and Distribution (SD) Sales and Billing Tax Invoice Correction Tax Invoice Output Pricing Procedure Rounding Automatic Transfer of Billing Date to Accounting Documents

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Poland
This country version [Ext.] is designed for use by businesses with operations in Poland. As well as the generic SAP R/3 functions, it comprises functions designed for laws and business practices particular to Poland, and a country template [Ext.] [Ext.] to help you customize the system according to local requirements. This documentation explains how the country-specific functions work and what Customizing settings are made by the country template. It does not cover the generic functions, which are described in the rest of the SAP Library.

Features
Country-Specific Functions
Most of the country-specific functions for Poland relate to Financials, with some additional features in Logistics as well. The main areas are as follows: The Financial Accounting component (FI) contains a number of features that allow you to carry out day-to-day activities following Polish requirements. For example, it automatically calculates VAT (value-added tax) at the local rates; and in the cash journal, you can print out receipts for cash disbursements and cash receipts in the approved format. In conjunction with add-on programs, you can also make payments by generating electronic files in a range of formats supported by different banks. At month-end, you can calculate depreciation on assets using Polish depreciation methods. You can also prepare a copy of the VAT register for submission to the tax authorities. At year-end, you can prepare general purpose financial statements and other statutory reports (lists of postings to the general ledger and subsidiary ledgers) in the approved format. Materials Management (MM) supports the PKWiU material classification system. Sales and Distribution (SD) allows you to print out tax invoices and correction tax invoices in the approved format.

Country Template
To allow you to customize your Polish company codes more quickly, you can use the Polish country template in the Country Installation Program [Ext.].

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SAP R/3 Enterprise, SP 11

Financial Accounting (FI)

Purpose
The Financial Accounting (FI) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

Features
The Financial Accounting component (FI) contains a number of features that allow you to carry out day-to-day activities following Polish requirements. For example, it automatically calculates VAT (value-added tax) at the local rates; and in the cash journal, you can print out receipts for cash disbursements and cash receipts in the approved format. In conjunction with add-on programs, you can also make payments by generating electronic files in a range of formats supported by different banks. At month-end, you can calculate depreciation on assets using Polish depreciation methods. You can also prepare a copy of the VAT register for submission to the tax authorities. At year-end, you can prepare general purpose financial statements and other statutory reports (lists of postings to the general ledger and subsidiary ledgers) in the approved format.

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SAP R/3 Enterprise, SP 11

Taxes (FI-AP/AR)
Purpose
The Taxes (FI-AP/AR) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about Taxes, see Taxes (FI-AP/AR) [Ext.].

Features
The system automatically calculates VAT (value-added tax) at the local rates, using a tax procedure for Poland, TAXPL. The tax procedure works with tax codes for calculating taxes according to Polish requirements. You can also prepare a copy of the VAT register for submission to the tax authorities.

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Tax Code
Definition
A two-digit code that represents the specifications used for calculating and displaying tax. Examples of the specifications defined under the tax code are: Tax rate Type of tax (input tax or output tax) Calculation method (percentage included or percentage separate) For generic information about tax codes, see Tax Codes [Ext.].

Use
The country template for Poland comes with tax codes for VAT (value-added tax) at the standard rate (22%), reduced rate (7%), and zero rate. There are also tax codes for tax-exempt goods and services. These tax codes are used by the VAT Register [Page Error: Reference source not found], which lists tax-exempt transactions separately from others. In tax invoices [Page Error: Reference source not found], tax-exempt transactions also have to be marked as such. The tax-exempt tax codes control both of these functions. Separate tax codes are also provided for zero-rated exports, and for purchases of assets (0%, 7%, and 22%). Finally, if you need to correct a tax invoice, use the separate tax codes provided for these purposes, so that you can remit and report the corrected tax amounts separately to the tax authorities (see also Correction Tax Invoice [Page Error: Reference source not found]). The following tables show which tax codes are provided for which purpose, and which tax code you can use to make corrections. Tax Codes for Output Tax on Goods and Services Code A0 A2 A5 A9 E0 Tax rate (%) 0 7 22 0 (tax exemptions) 0 (exports) Code for correction C0 C2 C5 C9 E4

Tax Codes for Input Tax on Goods and Services Code F0 F2 F5 F9 Tax rate (%) 0 7 22 0 (tax exemptions) Code for correction L0 L2 L5 L9

Tax Codes for Input Tax on Assets Code S2 S5 S9 Tax rate (%) 7 22 0 Code for correction U2 U5 U9

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VAT Register
Use
You use this report to prepare VAT registers in accordance with Polish legal requirements. It covers all of the VAT registers that you are required to submit each month under the VAT-7 regulation. To access the report, on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Poland VAT Register.

Prerequisites
You have maintained the NIP number in all customer master records (see Customer Master (Control Data) [Page Error: Reference source not found]). You have also filled out the following fields when posting accounting documents: Reference Document Number The VAT register shows the reference number from all correspondence with customers and vendors, so enter the reference document number in all accounting documents in Accounts Payable (FI-AP) and Accounts Receivable (FI-AR). Document Header Text This field has to contain the billing date. The contents of this field are also printed in the VAT register. If you use Financial Accounting (FI) for invoicing purposes, enter the billing date in each document manually. If you use Sales and Distribution (SD) for invoicing purposes, the system can fill out this field automatically (see Automatic Transfer of Billing Date to Accounting Documents [Page Error: Reference source not found]). This information is required for all documents that contain VAT items. If you leave the field empty, the system takes the posting date of the accounting document to be the billing date. This field corresponds to the Tax Date field on the VAT Register selection screen.

Features
Selection
Fill out the fields as follows: Cleared Vendor Items Only Creates a register of the VAT for vendors operating recognized businesses for people with disabilities. The register only covers documents where all payables are covered by a single vendor item and this item has been cleared. After selecting this checkbox, choose Enter in order to be able to make an entry in the Document Type for Clrg Doc field. Documents Posted from SD The report covers documents that have been posted from SD. This is especially important if you want to create a register of correction documents for SD invoices. The parameters are as follows: All Documents Displays all documents posted from SD together with the other documents. No Correction Documents Displays only documents posted from SD, but without correction documents. Correction Documents Only Displays correction documents posted from SD only. Document Type

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Accounting document type of the documents posted from SD (usually RV). This field is only available when you select No Correction Documents or Correction Documents Only and choose Enter. Process Customs Documents Creates a register of customs documents. All the entries in this register are contained in the VAT column. The Gross and Net columns contain zeros. The report does not check the documents. After selecting this checkbox, choose Enter in order to be able to specify the various tax codes. Incl. Docs w Errors in Totals Determines whether you want documents with errors to be included in the totals for each VAT type. Subledger Account Address Data Shows the business address data for each line item. Display Totals Only Shows the total VAT, gross, and net amounts for each document type. The individual documents are not listed. Tolerance for VAT Rounding Determines how the system rounds VAT, as follows: 2: Rounds VAT to two decimal places 1: Rounds VAT to one decimal place You can only run the report for one company code at a time.

Output
The list shows the gross and net amounts and VAT for each document, broken down by VAT code. The total VAT, gross, and net amounts for each document type are shown at the end of the list. The report checks the different amounts in the line items to make sure that they add up correctly (for example, if the net amount plus the VAT equals the gross amount). Any documents with line items that are incorrect are marked accordingly. The list of incorrect documents also shows the cause of the error.

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General Ledger Accounting (FI-GL)

Purpose
The General Ledger Accounting (FI-GL) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-GL, see General Ledger Accounting (FIGL) [Ext.],

Features
Country-Specific Features
Country Version Poland comes with some reports of its own for preparing general purpose financial statements, where these requirements cannot be met by the generic reports, for example, G/L Account Balances and Material Subledger. In other cases, such as the Document Journal, the generic reports have been enhanced to cover Polish legal requirements.

Country Template
The country template for Poland comes with a sample chart of accounts that reflects local business practice.

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Chart of Accounts
Definition
See Chart of Accounts [Ext.].

Use
Country Version Poland comes with its own chart of accounts, CAPL. When you create a company code using the country template for Poland (company code PL01), the system assigns this chart of accounts to it and to the controlling area (also called PL01).

Structure
The chart of accounts is structured to reflect local business practice. It consists of several account classes as follows: Account class 00 01 02 03 04 06 07 08 09 Use Fixed assets Financial resources and other short-term financial assets Settlements and claims (accounts payable, accounts receivable, excise duty liabilities) Materials and trading goods Expenses Goods, accruals, and deferrals Revenues and revenue-related expenses Stockholders' equity, special funds, reserves (company pension reserves, deferred tax), and financial results Non-balance sheet accounts

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Financial Statement Version

Definition
See Financial Statement Versions [Ext.].

Use
Country Version Poland comes with a financial statement version, BAPL, which you can use to prepare financial statements.

Structure
The financial statement version is structured according to statutory requirements. It covers all accounts: assets; liabilities and stockholders' equity; and profit and loss accounts. For information about changing financial statement versions, see Changing a Financial Statement Version [Ext.].

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Document Journal
Use
You use the generic Document Journal report to prepare a general journal as per the Polish Accounting Act (article 13.1). The law requires you to prepare a journal for each posting period by the end of the fiscal year at the latest. The layout of the journal meets Polish legal requirements (see "Output" below). To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Document General Document Journal Document Journal.

Features
Selection
Enter data as required, and, in the Additional Header field, type Accounting Ledger

Output
When you run the report for a Polish company code, the system displays an output list as normal, but with the following additions: The words "Accounting Ledger" are printed at the top of the list. The start of the list is marked with the words "Start of List," and the end of the list is marked "End of List." Running totals are printed at the bottom of every page. The list shows who posted each document.

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G/L Account Balances and Line Items

Use
You use this report to prepare a list of G/L account balances and line items according to Polish legal requirements. The law requires you to prepare the report at the end of each posting period, but, if your posting periods are longer than a month, you must prepare the report at the end of each calendar month as well. To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Account Balances Poland G/L Account Balances and Line Items.

Features
The report is similar to the generic G/L Account Balances report (see Account Balances [Ext.]), but offers a number of features specific to Poland.

Selection
On the selection screen, enter data as required. The features specific to Poland are as follows: Reporting Period You can either run the report by posting period or calendar month (see Use above). Microfiche Line If you select this indicator, the system prints a microfiche line at the top of every page, which serves as an index when you store the report on microfiche. The microfiche line is as follows: Client (3 characters), date (8 characters), time (6), RFIDPL15001, user name (12), company code (4), G/L account number (10) There are no spaces in the line, except for between your user name and the company code. Display Line Items Shows all of the line items as well as the account balances.

Output
For each G/L account, the output list shows the information in two lines. Line 1 contains the following information: The balance carried forward from the previous year The balance at the start of the period (debit or credit) This means the balance of any postings from previous periods this year; the balance carried forward from the previous year is not included here or in any of the following information. Total credits and total debits posted to this account during the period Line 2 shows this information: Balance of debits and credits posted to this account during the period Total credit and debit balances at the end of the period (all credit and debit postings made to this account in the fiscal year to date) Balance of total credits and debits at the end of the period (balance of all credit and debit postings made to this account in the fiscal year to date) Line 3 shows the line items, if you selected that option. In addition, the list also shows: The words "Start of List" and "End of List" at the beginning and end of the list Running totals at the bottom of each page

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Material Subledger
Use
You use this report to print a list of all line items relating to materials, in accordance with Polish legal requirements. As well as line items for raw, semifinished, and finished materials themselves, it also covers related items, for example, for VAT. To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Account Balances Poland Material Subledger.

Prerequisites
You have not archived any of the accounting documents covered by the report.

Features
Selection
To hide the line items from the output list (see below) and show the totals per G/L account and plant only, select Totals Only.

Output
By default, the output list shows the G/L accounts containing line items for materials. It shows all of the line items posted to each G/L account, with subtotals for each plant. For each G/L account and plant, the output list shows: The beginning balance The beginning balance is the balance of all amounts posted in the current fiscal year up until the first date of the report. It does not include any postings from previous years. The total debit and credit amounts posted to it during the period The closing balance The list shows running totals at the foot of each page.

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Accounts Payable (FI-AP)

Purpose
The Accounts Payable (FI-AP) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AP, see Accounts Receivable and Accounts Payable: Overview [Ext.].

Features
Country-Specific Functions
In Country Version Poland, the vendor master allows you to record your vendors NIP numbers, and enter their bank details in the format required. It also comes with a report that you can use to prepare a statutory list of vendor balances in local currency and open customer items.

Country Template
In conjunction with add-on programs, the country template for Poland comes with settings that enable you to make electronic payments in various file formats.

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Vendor Master (Control Data)

Definition
The part of the vendor master record where you record general information about a vendor. To access the vendor master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Master Records For generic information about the vendor master, see Vendor Master Data [Ext.].

Use
On the Control Data sreen, enter each vendors NIP number [Ext.] in the Tax Number 1 field. The system can then print the NIP number on all documents involving taxes, as required by law. See also: Vendor Master (Payment Transactions) [Page Error: Reference source not found]

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Vendor Master (Payment Transactions)

Definition
The part of the vendor master record where you record a vendors bank details. To access the vendor master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Master Records For generic information about the vendor master, see Vendor Master Data [Ext.].

Use
On the Payment Transactions screen, enter the vendors bank number as described in Bank Account Number [Page Error: Reference source not found]. See also: Vendor Master (Control Data) [Page Error: Reference source not found]

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Payments
Use
SAP R/3, in conjunction with add-on programs, comes with all the settings you need to make bank transfer payments. You can either print out the payment instructions on payment slips, or you can make the payments electronically, by creating a file with the payment instructions. SAP R/3 supports the electronic file formats used by the following banks: Bre Banks BRESOK system Citibanks PLI format INGs and ABN-AMROs versions of the ELIXIR format published by National Clearing House Co. (KIR SA) INGs ING format

Prerequisites
You have: Installed the print program J_1P0042 Installed the SAPscript forms for printing the payment slips J_1P_PRZELEW_4X4: Full payment slip (4 copies) J_1P_PRZELEW_ISO: Shortened payment slip (2 short copies and 2 long copies) J_1P_PRZELEW02: Payment slip for payments to tax offices (special fields used) For more information, see SAP Note 153630.

Activities
To create payment slips (payment method P), use the print program RFFOD__U, the document type KA, and one of the appropriate forms listed above. To create electronic payment files (payment method E), use the print program J_1P0042 See also: Country-Specific Payment Methods [Ext.]

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Vendor Balances and Line Items in Local Currency

Use
You use this report to prepare a statement of your accounts payable in accordance with Polish legal requirements. The report is a localized version of the generic Vendor Balances in Local Currency report To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Reporting Poland Vendor Balances and Line Items in Local Currency.

Features
Selection
On the selection screen, enter data as required. Some special features are: Special G/L Balances Shows special G/L transactions. Microfiche Line If you select this indicator, the system prints a microfiche line at the top of every page, which serves as an index when you store the report on microfiche. The microfiche line is as follows: Client (3 characters), date (8 characters), time (6), RFIDPL10001, user name (12), company code (4), G/L account number (10), vendor (10) There are no spaces in the line, except for between your user name and the company code. Display Line Items Shows all of the line items as well as the account balances.

Output
For each vendor, the output list shows: The opening balance at the start of the fiscal year The opening balance for the reporting period Total debits and total credits posted during the reporting period The closing balance The line items, if you selected that option Special G/L transactions are shown separately from standard transactions. The list shows: Running totals at the bottom of each page The words Start of List and End of List at the beginning and end of the list

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Accounts Receivable (FI-AR)

Purpose
The Accounts Receivable (FI-AR) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AR, see Accounts Receivable and Accounts Payable: Overview [Ext.].

Features
In Country Version Poland, the customer master allows you to record your customers NIP numbers, and enter their bank details in the format required. It also comes with a report that you can use to prepare a statutory list of customer balances in local currency and open customer items.

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Customer Master (Control Data)

Definition
The part of the customer master record where you record general information about a customer. To access the customer master, on the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Master Records For generic information about the customer master, see Customer Master Data [Ext.].

Use
On the Control Data tab, enter the customers NIP number [Ext.] in the Tax Number 1 field. The system can then print the NIP number on all documents involving taxes, as required by law. See also: Customer Master (Payment Transactions) [Page Error: Reference source not found]

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Customer Master (Payment Transactions)

Definition
The part of the customer master record where you record a customers bank details. To access the customer master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Master Records For generic information about the customer master, see Customer Master Data [Ext.].

Use
On the Payment Transactions tab, enter the customers bank number as described under Master Data in Bank Account Number [Page Error: Reference source not found]. See also: Customer Master (Control Data) [Page Error: Reference source not found]

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Customer Balances and Line Items in Local Currency

Use
You use this report to prepare a statement of your accounts receivable in accordance with Polish legal requirements. The report is a localized version of the generic Customer Balances in Local Currency report. To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Reporting Poland Customer Balances and Line Items in Local Currency.

Features
Selection
On the selection screen, enter data as required. Some special features are: Special G/L Balances Shows special G/L transactions. Microfiche Line If you select this indicator, the system prints a microfiche line at the top of every page, which serves as an index when you store the report on microfiche. The microfiche line is as follows: Client (3 characters), date (8 characters), time (6), RFIDPL10001, user name (12), company code (4), G/L account number (10), customer (10) There are no spaces in the line, except for between your user name and the company code. Display Line Items Shows all of the line items as well as the account balances.

Output
For each customer, the output list shows: The opening balance at the start of the fiscal year The opening balance for the reporting period Total debits and total credits posted during the reporting period The closing balance The line items, if you selected that option Special G/L transactions are shown separately from standard transactions. The list shows: Running totals at the bottom of each page The words Start of List and End of List at the beginning and end of the list

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Bank Accounting (FI-BL)

Purpose
The Bank Accounting (FI-BL) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-BL, see Bank Accounting (FI-BL) [Ext.].

Features
Country Version Poland comes with its own program for use with the cash journal, so that you can printing cash receipts in the required format. There are also special procedures that you have to follow for maintaining bank numbers.

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Bank Key
Definition
A key that identifies a bank within SAP R/3.

Use
In Poland, you must use the bank number as the bank key in SAP R/3 so that you can enter the bank number in the correct format.

Customizing
In Customizing for Global Settings, define the bank number as the bank key by choosing Set Countries Set Country-Specific Checks. In the Bank Key field, enter 1 (bank number).

Master Data
When you create a bank master record [Ext.], use the bank number as the bank key.

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Bank Account Number

Definition
A unique identification key for a bank account. Note that the old bank account number format is being phased out and will be replaced by the IBAN bank account number format. For information about the formats, see Structure below.

Use
When you enter your own bank account numbers (in your house bank details), or your customers or vendors account numbers (in their master records), proceed as follows. To enter any bank account number in the old format, split the number into three parts and enter them in the Bank Key, Bank Account, and Reference Details fields respectively. For example, to enter a customers bank account number 12345678-12345678-1234-12345-1231234 in its master record, enter it as follows: Bank Key: 12345678 Bank Account: -12345678-1234Reference Details: 12345-123-1234 , and enter it in the

Alternatively, to enter the bank number in the IBAN format, choose dialog box that appears.

Structure
In the old format, bank account numbers in Poland can be either 18 or 34 digits long. The bank account number consists of several components which are separated by a hyphen (-), for example 12401994-1042956-2700-00001. The first part of the account number is the bank number (in the example, 1042956). In the IBAN format, bank account numbers start with PL (for Poland), followed by a two-digit check digit, the eight-digit bank number, and the 16-digit bank account number.

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Printout of Cash Journal Receipts

Use
In Poland, you print out cash journal receipts (for cash receipts and disbursements) in the approved format. For these purposes, you use a different program and a different SAPscript form from most other countries. Use the print program originally intended for the Czech Republic and Slovakia. For more information, see Printout of Cash Journal Receipts [Ext.] in the documentation for the Czech Republic. See also: Cash Journal [Ext.]

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Asset Accounting (FI-AA)

Purpose
The Asset Accounting (FI-AA) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AA, see Asset Accounting (FI-AA) [Ext.].

Features
Country-Specific Functions
Country Version Poland comes with a report that allows you to prepare a list of assets, as required by law. It also comes with a changeover method (6) that switches from the declining-balance to the straight-line method of depreciation, but not until the year after the straight-line method first yields more depreciation than the declining-balance method (see Changeover Method [Ext.]).

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Fixed Asset Ledger

Use
You use this report to prepare a list of assets in accordance with Polish legal requirements. To access the report, on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country-Specifics Poland Fixed Asset Ledger.

Features
Output
The list shows the following: The total acquisition and production costs in the report year up to the report date The accumulated acquisition and production costs at the start of the report year The accumulated depreciation at the start of the report year The book value of each asset at the start of the report year The depreciation planned for the report year to the report date The value of the asset as at the report date The list does not show the total amount of depreciation in the report year. You may therefore not be able to calculate the book value of the asset. The report calculates the values using the same methods as the Depreciation and Interest [Ext.] report, which you access under Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Cost Accounting Depreciation and Interest.

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Controlling (CO)
Purpose
The Controlling (CO) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about CO, see Controlling (CO) [Ext.].

Features
The country template for Poland comes with cost elements and cost element groups that reflect local business practice.

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Cost Element
Definition
See Cost Elements [Ext.].

Use
Country Version Poland comes with its own set of cost elements, which are assigned to controlling area PL01. It provides primary cost elements for the G/L accounts for expenses and revenues (account classes 4 and 7 respectively). These cost elements match the sample chart of accounts, CAPL. The country version also comes with sample secondary cost elements for the purposes of cost allocation. They are contained in account class 9. You can use them as the basis for creating cost elements of your own.

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Cost Element Group

Definition
See Cost Element Groups [Ext.].

Use
Country Version Poland comes with its own cost element group, CAPL.

Structure
CAPL consists of the following subgroups: Subgroup CAPL-1 CAPL-2 CAPL-3 CAPL-4 CAPL-5 Description Material expense and purchased services Personnel cost planning Other costs Secondary costs Revenues

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Materials Management (MM)

Purpose
The Materials Management (MM) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

Features
Country Version Poland supports the use of the PKWiU material classification.

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PKWiU
Definition
A number used in Poland to classify materials according to the Polish Classification of Goods and Services. The system is used by the Central Statistics Office to prepare manufacturing statistics, and by the finance ministry to categorize materials for the purposes of taxation. It has replaced the Systematic List of Products (see SWW [Ext.]).

Use
In SAP R/3, you define the PKWiUs in Customizing. You can then assign each of your materials a PKWiU, and print the materials PKWiU in correspondence, reports, and other business documents.

Customizing
You enter the PKWiUs in Customizing for Logistics General, by choosing Material Master Material IDs Maintain PKWiUs.

Master Data
You assign a PKWiU to each of your material master records. To access the material master, on the SAP Easy Access screen, choose Logistics Materials Management Material Master Material You enter the PKWiU on the Foreign Trade: Import Data tab, in the Control Code field.

Day-to-Day Activities
You can print the PKWiU in any correspondence and in any statutory reports. When you create a tax invoice in Sales and Distribution (SD), the invoice itemizes the materials that you have sold. The law requires you to print the PKWiU of any of the items are taxed below the standard rate (see Tax Invoice [Page Error: Reference source not found]).

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Sales and Distribution (SD)

Purpose
The Sales and Distribution (SD) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

Features
Country Version Poland allows you to handle the sales and billing processes so that you create tax invoices and correction tax invoices. The country template for Poland comes with a range of objects that allow with a pricing procedure for calculating sales prices according to Polish requirements. It also includes an output type and a SAPscript form for printing tax invoices and correction tax invoices.

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Sales and Billing

Purpose
The sales and billing procedure in Poland differs slightly from the standard, to take into account the creation of tax invoices [Page Error: Reference source not found] (and correction tax invoices), which the law requires you to prepare. The system automatically creates: Tax invoices for all invoices involving VAT (value-added tax) Correction tax invoices for any credit memos or debit memos that you create In order for the system to create the correction tax invoices correctly, follow the procedure described below.

Prerequisites
You have customized the pricing procedure [Page Error: Reference source not found] (which contains information required by the tax invoice) and the output [Page Error: Reference source not found] (which generates the tax invoices and correction tax invoices). If you want to use the VAT Register [Page Error: Reference source not found], you have set up the Automatic Transfer of Billing Date to Accounting Documents [Page Error: Reference source not found] function.

Process Flow
...

1. The sales clerk creates a sales order, following the standard procedure [Ext.]. The system calculates the prices using the pricing procedure RVAAPL. 2. The shipping clerk creates a delivery, again, following the standard procedure [Ext.]. 3. The billing clerk creates an invoice from the delivery, following the standard procedure [Ext.], and prints out a tax invoice. The tax invoice shows all the information required. 4. If the customer discovers something wrong with the goods: a.The billing clerk creates a credit memo request (in the standard system, document type CR) with reference to the original invoice, following the standard procedure [Ext.]. b.The shipping clerk creates a delivery. c.The billing clerk creates a credit memo (G2), following the standard procedure [Ext.], and prints out a correction tax invoice. 5. If you discover that the invoice is for too little, the billing clerk: a.Creates a debit memo request (DR) with reference to the original invoice, following the standard procedure [Ext.] b.Creates a debit memo (L2), following the standard procedure [Ext.], and prints out a correction tax invoice. 6. If you discover that there is something else wrong with the invoice, the billing clerk: a.Creates an invoice correction request (RK) with reference to the original invoice, following the standard procedure [Ext.] b.Creates a credit memo (CR), following the standard procedure [Ext.], and prints out a correction tax invoice

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Tax Invoice
Definition
A document that shows a value-added tax item and which is recognized by the tax authorities as evidence that a VAT transaction occurred. Tax invoices are thus used to substantiate tax returns.

Use
The law requires you to create a tax invoice within seven days of a sale, and to show all the information listed under Structure below. When you have created a billing document, you can print out a tax invoice using the Output [Page Error: Reference source not found] function. You must print out two copies of each tax invoice: The original is marked with the word Orygina, and the copy with the word Kopia. If you need to correct a tax invoice, create a Correction Tax Invoice [Page Error: Reference source not found].

Structure
The tax invoice header contains the following information: Names, addresses, and NIP numbers [Ext.] of the buyer and seller Sale date Tax invoice issue date and number Words VAT invoice (in Polish, Faktura VAT) It must show the following information for each item: Name of the goods or service PKWiU (for tax-exempt and reduced-rate items only) Unit of measure, net price per unit, and net price per item VAT rate and VAT amount The tax invoice must also show the following: For all items taxed at the same rate, the total net amount, total VAT, and total gross amount Total amount receivable (including VAT), in numbers and in words Signature of a person authorized to issue the tax invoice

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Correction Tax Invoice

Definition
A document that serves to correct a tax invoice [Page Error: Reference source not found] that you have already issued. Correction tax invoices are used to substantiate tax returns.

Use
You are required to create a correction tax invoice whenever you need to correct a tax invoice, for example: To grant a customer a discount or rebate or increase the price of goods or services To correct a tax invoice, for example, if it contains an error in any of the prices, tax rates, tax amounts, net values, gross values, quantities, or units of measure When a customer returns some goods to you When you have created a billing document, you can print out a tax invoice using the Output [Page Error: Reference source not found] function. You must print out two copies of each tax invoice: The original is marked with the word Orygina, and the copy with the word Kopia. If you have to correct a correction tax invoice, you issue another correction tax invoice.

Structure
A correction tax invoice shows the information as it was printed on the original tax invoice and as it should be. For each line item, it shows: Name of the goods or service PKWiU (for tax-exempt and reduced-rate items only) Unit of measure, net price per unit, and net price per item VAT rate and VAT amount It also shows: Total change in the net and gross prices and in the VAT, with subtotals for all items that are taxed at the same rate Total amount receivable (preceded by the words Do zwrotu), or total amount payable (Do zapaty), both including VAT and both in numbers and in words Signature of a person authorized to issue the correction tax invoice

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Output
Use
Once you have created a billing document [Ext.] in the system, you can print out the tax invoice or correction tax invoice in the approved format using the generic output [Ext.] functions. When you create an invoice in Billing, you can print out a tax invoice from it. Similarly, when you create a credit or debit memo, you can print out a correction tax invoice.

Features
Country Version Poland comes with a SAPscript form that is specifically for output in Poland. The same form is used for tax invoices and correction tax invoices. It meets Polish business and legal requirements as described in Tax Invoice [Page Error: Reference source not found] and Correction Tax Invoice [Page Error: Reference source not found].

Activities
Customizing
Set up the output control so that you can print the tax invoices from billing documents. You must create an output type [Ext.] of your own and assign it to the SAPscript form RVINVOICEPL and the standard printing program RVADIN01. The SAPscript form uses information provided by the pricing procedure RVAAPL. You create output types in Customizing for Sales and Distribution (SD), by choosing Basic Functions Output Control Output Determination Output Determination Using the Condition Technique Maintain Output Determination for Billing Documents Maintain Output Types.

Day-to-Day Activities
When you create a billing document [Ext.], you can print out the tax invoice from the billing document in SD. To print the output from the billing document, request output of the type that you have created. For more information, see Output Processing [Ext.].

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Pricing Procedure
Definition
A system object that defines the conditions permitted for a document and the sequence in which the system takes these conditions into account during pricing. For generic information about pricing procedures, see Pricing Procedures [Ext.].

Use
Country Version Poland comes with a pricing procedure of its own, RVAAPL. As well as calculating the prices, taxes, delivery costs and so on, it also provides the tax invoice with some information.

Customizing
In Customizing for Sales and Distribution (SD), you check the pricing procedure by choosing Basic Functions Pricing Pricing Control Define and Assign Pricing Procedures Maintain Pricing Procedures. This pricing procedure includes the following features: Steps 720 and 725 round up or down any differences arising from sales discounts (see Rounding [Page Error: Reference source not found]). Step 905 calculates the total output tax per tax code, and posts this to the appropriate G/L account. Step 906 calculates the output tax per line item. The system does not post any tax from this step (since it is posted in step 905). However, the system needs to know how much output tax there is on each item so that it can print it on the tax invoice. In the SAPscript form that you use to print out tax invoices, you include a reference to these fields.

Day-to-Day Activities
When a clerk creates a sales document or a billing document using this pricing procedure, the system calculates the total VAT due per tax rate and per line item. Then, when you print a tax invoice, the tax invoice shows the total VAT due per tax rate and per line item.

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Rounding
Use
When you give a customer a discount, the price per item has to be rounded to the nearest groszy. The system does this automatically, and posts the rounding differences to a profit and loss account.

Example
A customer places a sales order for 70 sections of pipe at PLN 10.73 each. Since the customer often buys from you, you give it a discount of PLN 50. That means that the customer has to pay PLN 701.10 (before tax):
70 pipe sections @ PLN 10.73 70 pipe sections @ PLN 10.73 Less discount Less discount Total: Total: 751.10 751.10 50.00 50.00 701.10 701.10

However, after the discount, the price per pipe section is PLN 10.0157, rounded to four decimal places (PLN 701.10 70). The system automatically rounds this amount up to the nearest groszy, PLN 10.02. That makes a difference per section of approximately PLN 0.043, which gives a total difference of PLN 0.30. When you post the invoice to Financial Accounting (FI), it therefore looks like this:
Account Accounts receivable Sales discounts Sales revenues Gains and losses on rounding Debit 701.40 50.00 751.10 0.30 Credit

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Automatic Transfer of Billing Date to Accounting Documents

Use
When you create an invoice in Sales and Distribution (SD), the system copies the billing date into the Document Header Text field in the accounting document. This information is then used by the VAT Register [Page Error: Reference source not found].

Activities
Customizing
...

1. Create a project for the enhancement SDVFX001 (see Creating an Add-On Project [Ext.]). 2. Within this project, create a function module for the user exit EXIT_SAPLV60B_001 that reads the billing date and copies it into the Document Header Text field in the accounting document (see Creating Customer-Specific Function Modules [Ext.]).

Day-to-Day Activities
When a sales clerk create a billing document in SD, the system transfers the billing date to the Document Header Text field in the corresponding accounting document.

Reporting
When you run the VAT Register for a given period, you enter the first and last dates of that period in the Tax Date field. The report then only covers the invoices whose billing date falls within this period.

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