Centros en el extranjero

Utilización
Se puede procesar declaraciones fiscales para almacenes o centros de ventas y distribución en
el extranjero utilizando códigos de sociedad GL nacional.
Estas declaraciones fiscales pueden ser:
• Declaraciones a una autoridad fiscal extranjera
• Declaración recapitulativa para otro país de la UE
Este procedimiento simplifica el proceso de elaboración de declaraciones fiscales para las
compañías con varios centros o varios almacenes en el extranjero. Observe que estos no son
los centros de operación reales en el extranjero; tendría que crear sociedades separadas para
ellos.

Debería utilizar únicamente esta función si tiene varios almacenes, centros de

distribución o centros en el extranjero.
Sin embargo, si por ejemplo tiene únicamente almacenes individuales en el
extranjero, debería crear una sociedad separada para cada almacén. De lo
contrario, las funciones y el ámbito de las parametrizaciones del Customizing para
los centros en el extranjero serían demasiado complicadas para una entidad única
en el extranjero.
Para más información, lea la guía de implementación (IMG) de Gestión financiera en
Parametrizaciones básicas de Gestión financiera → Impuesto sobre el volumen de negocios →
Parametrizaciones básicas → Centros en el extranjero.

Integración
Esta función afecta a los componentes de aplicación FI, MM y SD. Para más información,
véase la documentación para los componentes de aplicación SD y MM.

Condiciones previas
Si desea introducir centros en el extranjero, observe lo siguiente en conexión con indicadores
de impuestos y códigos de domicilio fiscal:
• Domicilio fiscal
Dentro de un mandante, puede utilizar los centros de función en el extranjero y el
cálculo de impuestos con el código de emplazamiento fiscal en sociedades
diferentes.
Sin embargo, asegúrese de que la sociedad en la cual desea utilizar centros en el
extranjero no utiliza el cálculo de impuestos con código de emplazamiento fiscal y
que no se asigna por consiguiente esta sociedad a un país en el cual se utiliza el
código de emplazamiento fiscal.
• Procedimiento fiscal e indicador de impuestos
Defina un procedimiento fiscal con un indicador de impuestos unívoco para todos
los países/sociedades que se combinarán debajo de la función de centros en el
extranjero.

Se desean usar centros en el extranjero para sociedades en España, Francia y el

Reino Unido. Sin embargo, hay distintos tipos impositivos del impuesto sobre el
volumen de negocio en cada uno de los tres países. Para cada tipo impositivo,
asigne un indicador de impuestos unívoco (no A0 en todas las sociedades):
Sociedad España Francia Reino Unido
0001 0002 0003
Impuesto sobre el 12% 14% 16%
volumen de
 Sociedad España Francia Reino Unido
0001 0002 0003
negocios
Indicador de AX AY AZ
impuestos

Asimismo, debe asegurarse de que cada documento contiene el indicador de

impuestos para un solo país.
Las únicas excepciones a esta regla son las siguientes:
 Se permite más de una residencia fiscal para entradas de pagos con una
rectificación de impuestos para los importes del descuento, pero únicamente para
aquellas partidas individuales de descuento por pronto pago creadas
automáticamente.
 Se permiten las transferencias entre centros de Comercial de países diferentes
ya que no se requiere ninguna corrección (únicamente contabilizaciones en
cuentas de mayor).

Características
Sin embargo, esta función sólo está disponible para aquellas operaciones que no crean
necesidades adicionales en la gestión de informes en la moneda del país en cuestión, además
de la confección de la declaración fiscal.
Para utilizar centros en el extranjero, necesita completar el campo País de la declaración fiscal
en el indicador de impuestos. El País de la declaración fiscal es el país para el cual se debe
crear la declaración de impuestos.
Puede utilizar el país de la declaración fiscal para realizar opciones que se diferencian del país
de la sociedad para las áreas siguientes:
• Determinación de base imponible
• Base de descuento
• Clave de moneda
• Regla de conversión para la moneda de impuesto
Las opciones para centros en el extranjero se realizan y se activan en el Customizing de
Gestión financiera.
Al registrar un documento, puede introducir una residencia fiscal; debe ser unívoco en el
documento. Se crea a continuación la devolución apropiada para este país. Los importes se
convierten a la moneda del impuesto cuando difiere de la moneda local o de la operación.
Toda diferencia de cambio se crea en la moneda local de la sociedad en cuestión,
independientemente de la moneda del impuesto.
Los programas de impuestos permiten seleccionar en función del país de la declaración fiscal.
La información del remitente se sustituye por la información del remitente específico de cada
país de retención allí donde fuere necesario.
Se utilizan los programas siguientes para centros en el extranjero:
Programas adaptados Observaciones
RFUMSV00 Se puede hacer la selección según el país de la
declaración fiscal (país declarante).
También existe un parámetro que permite decidir si
la cifra se visualiza en moneda nacional o moneda
local.
RFUSVB10
RFASLM00 Selección posible en función del país de la
declaración fiscal. El importe se visualiza en la
moneda nacional.
RFASLD02 (sin dirección de Selección posible en función del país de la
sociedad) declaración fiscal. El importe se visualiza en la
 moneda nacional.
La dirección de la sociedad no se proporciona en
esta etapa.
RFASLD12 (sin dirección de Selección posible en función del país de la
sociedad) declaración fiscal. El importe se visualiza en la
moneda nacional.
La dirección de la sociedad no se proporciona en
esta etapa.
RFASLI00 (Include)
RFASLIDD (Include)
RFWERE00

Plants Abroad
Use
You can process tax returns for warehouses or sales and distribution centers abroad using
domestic company codes.
These tax returns may be:
• Tax returns to a foreign tax authority
• EC sales list for another EU country
This procedure simplifies the process of making tax returns for companies with several plants or
warehouses abroad. Note that these are not real operation centers abroad; you would have to
create separate company codes for these.

You should only use this function if you have several warehouses,
distribution centers, or plants abroad.
If however, you only have individual warehouses abroad for example,
you should set up a separate company code for each warehouse.
Otherwise the functions and scope of the Customizing settings for
plants abroad would be too complicated for a single entity abroad.
For more information, see the Implementation Guide (IMG) for Financial Accounting under
Financial Accounting Global Settings → Tax on Sales/Purchases → Basic Settings → Plants
Abroad.
Integration
This function affects the FI, MM, and SD application components. For more information, see the
documentation for the SD and MM application components.
Prerequisites
If you want to introduce plants abroad, note the following in connection with tax codes and tax
jurisdiction codes:
• Jurisdiction code
Within one client, you can use the function Plants Abroad and the tax calculation with
jurisdiction code in different company codes.
Make sure however, that the company code in which you want to use Plants Abroad
does not use tax calculation with jurisdiction code, and that this company code is
accordingly not assigned to a country in which the jurisdiction code is used.
• Tax procedure and tax code
Define one tax procedure with a unique tax code for all the countries/company codes
that are to be combined under the plants abroad function.

You want to use plants abroad for your company codes Spain, France,
and United Kingdom. However there are different tax on
sales/purchases rates in each of the three countries. For each tax on
sales/purchases rate, assign a unique tax code (not A0 in all company
codes):

Company code Spain France United

0001 0002 Kingdom
0003

Tax on 12% 14% 16%

sales/purchases

Tax code AX AY AZ
 In addition, you must ensure that each document contains the tax code for one country
only.
The only exceptions to this rule are the following:
○ More than one tax country is allowed for incoming payments with tax
adjustment for cash discount amounts, but only for those cash discount line
items created automatically.
○ Inter-plant transfers between different countries from SD are allowed, since no
cash discount adjustment is required here (only G/L account postings).
Features
This function is only for those transactions for which there are no further reporting requirements
in the given country currency, other than submitting tax returns.
In order to use plants abroad, you use the field Tax Country in the tax code. The Tax Country is
the country for which the tax return has to be created.
You can use the tax country to make settings that differ from the company code country for the
following areas:
• Tax base determination
• Cash discount base determination
• Currency key
• Translation rule for the tax currency
You make and activate the settings for plants abroad in Customizing for Financial Accounting.
When you enter a document, you can enter one tax country; it must be unique in the document.
The appropriate returns are then created for this country. The amounts are translated into the
tax currency where this differs from the local or transaction currency.
Any exchange rate differences are created in the local currency of the company code in
question, independent of the tax currency.
The tax programs allow you to select by tax country. Sender information is replaced by country-
specific sender information where required.
You use the following programs for plants abroad:

Adapted programs Comments

RFUMSV00 Selection can be made according to tax country

(reporting country).
There is also a parameter enabling you to control
whether the value is output in the national or local
currency.

RFUSVB10

RFASLM00 Selection according to tax country possible. The

amount is displayed in the national currency.

RFASLD02 Selection according to tax country possible. The

(without CoCde address) amount is displayed in the national currency.
Company code address data is not presently
provided.

RFASLD12 Selection according to tax country possible. The

(without CoCde address) amount is displayed in the national currency.
 Company code address data is not presently
provided.

RFASLI00 (Include)

RFASLIDD (Include)

RFWERE00
Activar centros en extranjero
Utilización
Esta función posibilita un reporting de declaraciones fiscal para centros en el extranjero sin que deba
crearse una sociedad propia para éstos.
Nota
Al activar esta función, deberá establecer de nuevo distintas parametrizaciones para los impuestos. Esto
ajustes pueden ser muy amplios.
Condiciones previas
En cuanto a los centros en el extranjero, no se debe tratar de centros de producción reales en el
extranjero.
Actividades
1. Para activar la función Centros en el extranjero, marque el campo Centros en extr.activos.

Con ello se activan algunos campos nuevos que deberá completar en las operaciones siguientes:
1. En las definiciones de países aparecen además de la versión estándar:

○ la moneda nacional para la declaración fiscal;

○ el tipo de cotización (normalmente "M");
○ indicadores para la base imponible y la base de descuento.
Actualice estos puntos en la guía de implementación de Parametrizaciones globales mediante
Definir países.
2. Al actualizar el indicador de impuestos, deberá introducir además el País declarante en
Propiedades. Realícelo en la guía de implementación de la gestión financiera en
Parametrizaciones básicas de la gestión financiera -> Impuesto sobre el volumen de negocios ->
Cálculo en la operación Definir indicador de IVA.
 3. Realice otras parametizaciones mediante Almacenar números de identificación fiscal
comunitarios para centros en el extranjero.

Nota
Encontrará más información en la biblioteca SAP en Temas globales.
Indicar N.I.F.comunitario para centros en extranjero
En esta actividad IMG podrá actualizar, después de activar la función Centros en el extranjero, otros datos
para países externos a la sociedad:
• Número de identificación fiscal comunitario
• Nombre de la empresa y dirección
• Notas de admisión
• Para Austria: número de Hacienda, número de identificación fiscal (CE) y número DVR.

Mandante desarrollo: 100

Ya existen estas entradas

Plants Abroad Eases Country-Specific Tax Reporting
by Kees van Westerop, Senior SAP Consultant, Atos Origin • March 15, 2007

Share |

When setting up an SAP system in new countries, one of the most difficult parts is setting up the correct tax
system. Part of the tax system in SAP can be the Plants Abroad functionality. See under which circumstances

you might want to start using Plants Abroad and the legal requirements that can affect your system. View
required customizing activities and an example of the results when using Plants Abroad for a cross-border stock

transfer.

Key Concept

You can use Plants Abroad to handle tax issues for companies that
have tax registration in more than one country. Plants Abroad
ensures that the correct value-added tax (VAT) registration number
prints on sales and purchasing documents, calculates the right tax,
handles stock transfers, and conducts tax and Intrastat reporting
correctly.
Although the EU is called a single market, in effect it is still a union of
27 independent countries, each of which has its own legislation and
its own tax rules. As a consequence, every company doing business
in an EU country must acquire a value-added tax (VAT) registration
number for that country. Not only must the company acquire a VAT
registration number, it also must fulfill country- specific legal
reporting.
Figure 1 shows a situation that requires Plants Abroad. The example
company is located in Germany and it has a warehouse in the
Netherlands. In the company’s SAP system, the company code
address would be the company’s central location — in this example,
Germany. Therefore, the company must have a VAT registration
number in Germany and in the Netherlands.
You must report any goods movement from or to the Dutch
warehouse to the Dutch legal authorities. Any sale or purchase from
or for the Dutch warehouse is relevant to the Dutch VAT legislation.
This also applies to the head office in Germany. In Germany, the
company needs to report all goods movement from and to Germany
and any sale or purchase is relevant for German VAT. To handle
companies with more than one VAT registration number in SAP, you
can either set up a company code per VAT registration number or
activate Plants Abroad.
Plants Abroad is available since R/3 Release 4.0. I’ll describe the
steps required to set up Plants Abroad and show the result for the
stock transfer from Germany to the Netherlands. Some of the
customizing steps are only relevant for Plants Abroad; some are also
applicable for intercompany billing in general. My process involves 12
customizing steps: five within FI, six within Sales and Distribution
(SD), and one last step in Materials Management (MM).
I’ll then look at intercompany stock transfers and invoices, and two
kinds of reporting: VAT and Intrastat. The system reports the stock
transfer for VAT and Intrastat in the two countries based on the same
stock transfer purchase order. The reporting in two different countries
is only possible when you have activated the Plants Abroad
functionality.
http://wiki.sdn.sap.com/wiki/display/ERPFI/Plants+Abroad

Plants Abroad

Plants abroad is a functionality which is integrated in FI module (also partially in SD module). In the
old days, every plant needed to be assigned to the country of the company code. As of release 4.0,
you can use Plants Abroad to handle tax issues for companies that have VAT registration
numbers in more than one country for example a Belgian company code has not only a Belgian
VAT registration number but also a German VAT registration number without having a sales
organisation in Germany but a warehouse instead. Plants Abroad ensures that the correct value-
added tax (VAT) registration number prints on sales and purchasing documents, calculates the
right tax, handles stock transfers, and conducts tax and Intrastat reporting correctly. The plants
functionality allows you to assign plants from different countries to one company code.

Having a foreign VAT number has also consequences like if a company has a foreign VAT number
then it also needs to file VAT return/European Sales Listings/Intrastat returns in that specific
country. In order to achieve this, in SAP appropriate customizing is needed.

You can activate the plants abroad functionality in IMG. The path is SPRO-Financial accounting -
Financial accounting global settings - Tax on sales and purchases - Basic settings - Plants abroad -
activate plants abroad. Tick the box with the question: Plants abroad activated?.

Once you have done this, you need to enter the foreign VAT numbers. The path is: SPRO-Financial
accounting - Financial accounting global settings - Tax on sales and purchases - Basic settings -
Plants abroad - Enter VAT registration number for plants abroad. Here you enter per company code
a country code which is different then the actual country where the company is established. Of
course also the VAT registration number is required.

Once you have done this, you can create tax codes in FTXP, where you need to complete the field
"reporting country" in the properties of the new tax code. This means that you can use this tax
code for the new VAT registration number/new reporting country.
 You can assign this tax code to 2 different tax procedures: namely the local tax procedure or
TAXEUR. More information can be found on OSS notes:

• Oss note 63103: Explains logic regarding tax procedures if you are using plants abroad
• Oss note 1085758: Customizing for stock transports
• Another important OSS note is OSS note 850566. If you activate plants abroad then this will be
activated for all company codes within one client. You can deactivate for certain company code
this functionality which is of course described in the OSS note below:
• Oss note 850566: deactivate plants abroad for a particular company code

Intrastat

For Intrastat, you need to maintain the Intrastat ID numbers. Most of the time when a company has
a foreign VAT registration number in another country, it needs also to file Intrastat returns. In order
to run the Intrastat returns for that specific reporting country, you need to maintain some master
data relating to the company. You need to enter these data in transaction OBY6 - click on
additional details. In the middle of the screen you will see the field Intrastat number ID. Please
complete this field. You need to enter your VAT registration number here.

You also need to set up a new pricing procedure and condition types (WIA). Regarding this process
you can find more information on the following website of SAP:
http://help.sap.com/saphelp_45b/helpdata/en/34/60b19dae724effe10000009b38f91f/content.htm

The activation of plants abroad has also consequences for the VAT report (RFUMSV00 program).
Here you need to enter/activate additional parameters which are the following:

• Reporting country / tax return country

• Country currency instead of local currency

More information can be asked to me by email: haltinsoy@deloitte.com

Edit Add Labels http://w iki.sdn.sa 52235

Labels parameters
ERPFI

Labels
fi fi Delete
taxes taxes Delete

plants plants Delete

abroad abroad Delete

http://help.sap.com/saphelp_45b/helpdata/en/34/60b19eae724effe1000000
9b38f91f/content.htm

FI - Taxes on sales/purchases: Plants abroad

Description
Until now, the R/3 system required that all plants assigned to one company code must also be
assigned to the country of that company code.
In terms of the tax procedure, this means that each transaction that cannot be processed in the
company code country from a tax viewpoint must have a separate company code.
Examples:
• Filing tax returns with foreign tax authorities
• Group return for another EU country
This procedure required a great deal of maintenance from companies with numerous foreign
warehouses.
Filing tax returns has now been made simpler for the situations above. Release 4.0 gives you
the option of processing transactions for warehouses, sales offices, or plants abroad in your
domestic company code.
You may use this option for those transactions for which no other reporting requirements
besides tax returns exist in each country currency.
The condition for implementing this solution is that the warehouses abroad are not actual places
of work. If they are, you must still create a separate company code for them.
Function description
To complete the new procedure, the tax code was enlarged to include the tax country attribute.
The tax country is the country for which a tax return must be filed.
The tax country allows you to make settings that diverge from the company code country for the
following:
Calculation of tax base
Calculation of cash discount base
Currency key
Translation rule for tax currency
Restrictions
If you are using more than one calculation schema, you have to make the decision concerning
tax calculation with jurisdiction code for all the schemas simultaneously.
Printout of tax on sales/purchases is not supported at this time.

Installation information
If you used modification solution "Plants Abroad" in 3.0C or 3.0F, you will have to maintain the
entries for registration numbers in table T001N over again.

Change system parameters in customizing

Activate the "Plants abroad" function in the Financial Accounting Implementation Guide (IMG).
To do this, choose Activate plants abroad and Enter VAT registration number of plants
abroad .
Keep the following in mind for tax calculation schemas:
The company code can only work with the tax calculation schema assigned
to the country of the company code.
Using more than one tax calculation schemas within one company code
is not possible at this time.

Modification solution "Plants abroad" allows you to assign plants from

different countries to one company code.
This results in additional requirements for the character of the tax
calculation schema for this company code as well as the character of
the tax calculation schema for the countries of those plants assigned
to this company code.
If A is the country of company code X that plants in countries B, C,
D... are assigned to, either of the situations below is possible:

Alternative 1
- One tax schema TAXEUR for countries A, B, C, D, ....
- You define a general tax schema TAXEUR that includes
tax specifics for countries A, B, C, D, ...
- You must define all tax codes (with country assignment)
required in these countries.
Alternative 2
- Different tax schemas for countries A, B, C, D, ...
- Example:
- Country A -> Tax schema TAXA
- Country B -> Tax schema TAXB
- ........
- All tax codes for country A are defined in tax schema TAXA.
- In tax schema TAXA, all tax codes are defined for those
countries required for acquisitions or deliveries to plants
abroad assigned to company code X (with country assignment).
- When K3 is a tax code for country B that is required in a plant
assigned to company code A:
Tax code K3 is defined in tax schema TAXB.
Tax code K3 must also be defined in tax schema TAXA (with country
assignment country B), but the definition of tax code K3 must be
the same in tax schema TAXA as it is in tax schema TAXB.
Recommendation
- SAP advises giving your tax schema the character outlined in
Alternative 1.

Background information:
- For a shipment from Plant B in country B, SD finds tax code s
of the tax schema assigned to country B.
- Tax code s is transferred from the SD to the FI application.
- The FI application interprets tax code s with the tax schema
assigned to country A of company code A.
- It must be ensured that the following is true for countries A
and B when using different tax schemas:
When s is a tax code used in plant B,
- Definition of tax code s in tax schema TAXA
=
Definition of tax code s in tax schema TAXB

Changes to the interface

The possible entries pushbutton allows you to restrict the tax country.
The system checks during document entry whether the tax country is unique in the document.
Only the following exceptions are permitted:
• For incoming payments with tax adjustment for cash discounts, more than one tax
country is allowed, but only one for each automatically generated cash discount item.
• Plant stock transfers from SD across national borders are permitted because a cash
discount adjustment is not necessary (simple G/L account postings).
The following programs were enhanced with a selection option for tax country (this field is only
visible if "Plants abroad" is active):
RFUMSV00
RFASLM00
RFASLD11
RFASLD12
RFWERE00
RFUSVB10
The program for sales/purchases tax returns (RFUMSV00) was enhanced with the option of
displaying or printing values in reporting currency (country currency) instead of local currency.

Further notes
Further information is available in "FI General Topics."
The following release notes describe "Plants abroad" for other applications:
MM : MMM_PUR_40AWIA
Intra-EU trade statistics: 40A_FT_GOV_WIA
SD: SD_40_WIA
http://saptricks.com/plants-abroad-oss-notes/

SAP Tricks: Plants Abroad – Great OSS notes

Here are the OSS notes you need to know of when implementing Plants abroad in SAP:

• Oss note 63103: Explains logic regarding tax procedures if you are using plants abroad

• Oss note 1085758: Customizing for stock transports

• Another important OSS note is OSS note 850566. If you activate plants abroad then this

will be activated for all company codes within one client. You can deactivate for certain

company code this functionality which is of course described in the OSS note below:

• Oss note 850566: deactivate plants abroad for a particular company code

A good SAP help page on this topic is HERE