Argentina Localization - Tax Reports

Workshop Argentina Localization
Tax Reporting
May 2014
Agenda
Main Tax Reports in Argentina
Daily VAT Report

SICORE (Perceptions and Withholding)
Withholding Social Security (SUSS)
Purchases CITI
Withholding Tax Update RG615
Usual Z reports not supported by SAP localization
Daily VAT Report (Libro IVA Compras y Ventas)
Tcode: S_AL0_96000642
Program: J_1AF205
In this report all vendor and customer documents that have VAT
should be informed. Simply keep in mind that:
- A vendor/customer should be involved in the document.
- VAT must be calculated thru a Tax Code.
Otherwise, documents will not show up.
This report is executed monthly and there are two versions:
Version 03 is for Purchases
Version 04 is for Sales
Pre-settings:
DGI Official document numbering
Maintain versions for Daily VAT Report
Maintain identification numbers for foreign persons
Maintain Tax Classes
Maintain Currency class
Define CAI

SPRO > Financial Accounting > General Ledger Accounting > Business
Transactions > Closing > Report > Statutory Reporting: Argentina > DGI
Tax Reports .
Maintain Official DGI document types

Tax Reports .
Assign official DGI document types
Maintain versions for Daily VAT Report

Tax Reports .
Maintain versions for Tax on Sales/Purchases Daily Report

Transactions > Closing > Report > Statutory Reporting: Argentina >
General.
Tax Classes
Are useful for grouping and to map the values to the corresponding column
in VAT report.
SPRO > Financial Accounting > General Ledger Accounting > Business Transactions >
Closing > Report > Statutory Reporting: Argentina > General.
Maintain Tax Classes
Example of Tax Classes in output of Daily VAT
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Maintain Currency Class

SPRO > Bank accounting > Business Transactions > Payment transactions
> Electronic Bank Statement > Create Currency Classes
Create Class DAILYVAT
SPRO > Bank accounting > Business Transactions > Payment transactions
> Electronic Bank Statement > Define Currency Classes
Choose DAILYVAT
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CAI in vendor invoices

CAI is the Authorization Printing code used in every legal document issued, and it must be
included in the Daily VAT Report.
There are three ways in SAP to manage the CAI for vendors document entry:
1) Through table J_1APACK1 (Transaction J1APAC01): This table does not allow different
CAI numbers unless they have different Due dates. When entering vendor invoices, SAP
retrieves the CAI number stored in this table for the specific vendor.
2) CAI is entered in each vendor invoice: Here there are two scenarios:
- Via correspondence (SAPC9) for non PO invoices.
- CAI is stored in Header Text in MIRO for PO related invoices.
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FI Invoice without PO (Transaction FB60):
13

Invoice with PO related (MIRO Transaction): In header text, the CAI should be entered in
format: CAI+DD.MM.YYYY. For instance: 1234567890123401.12.2007
3) Using Bar Code functionality: it can be defined in SAP the Company codes and the
document types that will use the Bar Code Functionality. The Bar Code hardware will read the
CAI in the vendor invoice and this data will be copied into SAP while entering the vendors
invoice.
14
This is the selection

screen of Daily VAT
Report
15
16
17
SICORE (Sistema de Control de Retenciones)
Transaction: S_ALR_87012123
Program: J_1AF016
The standard SAP report allows generating the information required to
comply with AFIP requirements related to:
VAT Perceptions (Percepciones IVA)
Income Tax Withholding (Retenciones Ganancias)
VAT Withholding (Retenciones IVA)
In order to generate each report and TXT output, the report must be
executed with different filters.
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VAT Perceptions
Complete the
date range.
posting
This
field
completed
value.
must
with
be
J1A
Indicate the name of the

file and the path to be
downloaded locally
19
VAT Perceptions Output List
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Income Tax Withholding (Retenciones Ganancias)
Complete the
date range.
posting
Field Withholding Type

must be filled with
values: G1 / GA / GN / GI.
The field Processing
Keys must be VST.

downloaded locally
21
Income Tax Withholding (Retenciones Ganancias) Output List
22
VAT Withholding
Complete the
date range.
posting
Field Withholding Type

must be filled with
values: IV/MI
The field Processing
Keys must be VST.

downloaded locally
23
VAT Withholding Output List
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Withholding Social Security

(SUSS)
Transaction: S_ALR_87012125
Program: J_1AF026
comply with AFIP requirements related to withholding Social Security.
SUSS stands for Sistema nico de la Seguridad Social.
25

(SUSS)
Withholding SUSS Output List
26

(SUSS)
The file will be created in the Unix directory.
27

(SUSS)
28
Purchases CITI (CITI

Compras)
Transaction: S_AL0_96000640
Program: J_1AF217
comply with AFIP requirements related to CITI Compras.
CITI stands for Cruzamiento Informtico de Transacciones Importantes.
This report informs the purchases done by the Company as well as the
Credit notes issued by the Company.
29

Compras)
30

Compras)
Below is the Output List of the Report.
31

Compras)
The file will be created in the Unix directory. Use S_ALR_87012148 to download
the file to PC.
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VAT Withholding Tax Update - RG 615/99
Transaction: S_AL0_96000639
Program: RFIDARR615
The standard program is used to comply with RG 615/99 in which it is
necessary to update the VAT Withholding Tax information of the vendors,
according to the file received from Reproweb site.
Process explained by Tax Advisors from one client:

Every month the Company needs to verify in Reproweb site the status of
their vendors.
A file with the vendors information is generated from the ERP (not
contemplated in standard SAP).
The file is uploaded in Reproweb site (www.afipreproweb.gob.ar). The file is
processed and an output file from Reproweb is generated with the
response.
The file from Reproweb is uploaded in the ERP system that should update
the Vendors information according to the file. This is covered by SAP
program RFIDARR615.
33
The information to update in the system is related to the VAT Withholding

% according to the following codes from Reproweb file:
Code 0 if the vendor has an exclusion certification of the General
Resolution N 2.226 valid to the period paid. 0% VAT withholding (no
WTH is done for VAT).
Code 1 a general withholding may be applied according to general
resolution 2854 (AFIP). 10,5% (by goods) or 16,8% (by services) are the
VAT % of withholding in case invoice is more than $ 10.000. If the invoice is
less than $ 10.000 the % of VAT withholding will be the same of VAT rate 10,5% or 21%-.
Code 2 Vendor does not comply with AFIP regulations in providing fiscal
documents, so AFIP considers it a bad vendor. VAT withholding is the
same of VAT rate (10,5% or 21% VAT withholding).
Code 3 VAT is not withheld because vendors are either exempt or not
registered for VAT with AFIP. 0% VAT withholding.
Code 4 Vendor does not comply with the recognized supply chain
process, so AFIP considers it a bad vendor. VAT withholding is the same of
VAT rate: 10,5% or 21% VAT withholding
Code 5 Vendor has issued type-M invoices with net amount over ARS
100, so AFIP considers it a bad vendor. VAT withholding is the same of
VAT rate:10,5%or 21% VAT withholding.
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Examples of the files:

Extract of vendors from ERP system:
File from AFIP:
35
Selection screen in SAP program:
This program should update vendor master data and open items.
36
Usual Z reports not supported by SAP localization
Some reports are not covered by SAP localization. Below is a list of the usual
ones:
Padrn ARBA (vendor & customer updates for IIBB WTH & Percept for Bs As)
Padrn Alto Riesgo CABA (vendor & customer updates for IIBB WTH & Percept
for CABA)
Percepciones IIBB done by the Company TXT file to import in the apps.
37

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Workshop Argentina Localization

Daily VAT Report

Usual Z reports not supported by SAP localization

Daily VAT Report (Libro IVA Compras y Ventas)

Daily VAT Report (Libro IVA Compras y Ventas)

Daily VAT Report (Libro IVA Compras y Ventas)

DGI Official document numbering

Daily VAT Report (Libro IVA Compras y Ventas)

DGI Official document numbering

Daily VAT Report (Libro IVA Compras y Ventas)

Maintain versions for Daily VAT Report

Daily VAT Report (Libro IVA Compras y Ventas)

Maintain identification numbers for foreign persons

Daily VAT Report (Libro IVA Compras y Ventas)

Daily VAT Report (Libro IVA Compras y Ventas)

Example of Tax Classes in output of Daily VAT

Daily VAT Report (Libro IVA Compras y Ventas)

Maintain Currency Class

CAI in vendor invoices

CAI in vendor invoices

CAI in vendor invoices

Daily VAT Report (Libro IVA Compras y Ventas)

This is the selection

Daily VAT Report (Libro IVA Compras y Ventas)

SICORE (Sistema de Control de Retenciones)

SICORE (Sistema de Control de Retenciones)

Indicate the name of the

SICORE (Sistema de Control de Retenciones)

VAT Perceptions Output List

SICORE (Sistema de Control de Retenciones)

Income Tax Withholding (Retenciones Ganancias)

Field Withholding Type

Indicate the name of the

SICORE (Sistema de Control de Retenciones)

Income Tax Withholding (Retenciones Ganancias) Output List

SICORE (Sistema de Control de Retenciones)

Field Withholding Type

Indicate the name of the

SICORE (Sistema de Control de Retenciones)

VAT Withholding Output List

Withholding Social Security

Withholding Social Security

Withholding SUSS Output List

Withholding Social Security

The file will be created in the Unix directory.

Withholding Social Security

Purchases CITI (CITI

Purchases CITI (CITI

Purchases CITI (CITI

Below is the Output List of the Report.

Purchases CITI (CITI

VAT Withholding Tax Update - RG 615/99

Process explained by Tax Advisors from one client:

VAT Withholding Tax Update - RG 615/99

The information to update in the system is related to the VAT Withholding

VAT Withholding Tax Update - RG 615/99

Examples of the files:

File from AFIP: