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Special Record on Input VAT for Imported Goods

Special Record on Input VAT for Imported Goods

Special Record on Input VAT for Imported Goods

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Source: Pravilnik o izvajanju Zakona o davku na dodano vrednotu (Ur. l. RS, št. 17/04, 45/04, 84/04, 122/04, 60/05), neuradno prečiščeno besedilo, Priloga XX

174. člen Pravilnika o izvajanju ZDDV, UL RS 17/04, 45/04

000001.gif All receipts of goods with the Import purchase from method, and where the supplier is NOT identified for tax purposes in an EU member state (see Subjects) are listed in the Special Record on Input VAT for Imported Goods.
000001.gif Data for columns 4, 5, and 6 of the Special Record on Input VAT for Imported Goods is taken directly from the import SAD.
  • The linked import SAD is the SAD in which customs duty is accounted on the document. The received invoice is linked to the SAD using the SAD - Import module or directly from the invoice using the wizard in the Wizards menu.
  • If the invoice has not been linked to an SAD, the program will warn you when you print the invoice (see Errors). This is only a warning - the program will still file the record in the ledger and VAT account.

The date the invoice was received is taken from the receiving invoice. However, this date is copied from the SAD to the invoice using the SAD reception date to invoice reception date function.

Special Record on Input VAT for Imported Goods

No.
 Column
 Description of contents – LEDGER OF INVOICES RECEIVED
1  Seq. no. The sequential number of the record.
2  Date of document posting The posting date of the invoice. This is the date that determines which period the invoice belongs in.
3 Receiving date The receiving date of the invoice from the receiving documents.
4  Customs procedure

The ID of the customs procedure. This is taken from linked import SAD (see Using Data from an Import SAD for Tax Records). If a receiving document has not been linked with an SAD, the program will warn you when you print the invoice (see Errors). This is only a warning - the program will still file the record in the ledger and VAT account.
5 Number The number of the customs document. This number is listed in field A of the linked import SAD (see Using Data from an Import SAD for Tax Records). If a receiving document has not been linked with an SAD, the program will warn you when you print the invoice (see Errors). This is only a warning - the program will still file the record in the ledger and VAT account.
6  Date The date of the document listed in the previous field (5) (see Using Data from an Import SAD for Tax Records). If a receiving document has not been linked with an SAD, the program will warn you when you print the invoice (see Errors). This is only a warning - the program will still file the record in the ledger and VAT account. 
7 Tax base for import of goods The tax base from the SAD as entered in the costing for the import in the Price excl. VAT from SAD field. This information can be entered manually, or it can be automatically copied from the SAD by selecting the appropriate option in the SAD. module.
8 Exempt trade The value of documents for the import of goods which are exempt from VAT payments according to Articles 28 and 29 of the VAT Act.

Goods with a tax rate of 0% are listed in this column (predefined tax type B0, for example).
9 Deductible input VAT total The total value of input VAT that may be deducted according to Article 40 of the VAT Act (relevant to the deductible share as specified in Article 41 of the VAT Act). The amount is broken down in columns 11 and 12.

 
10  Non-deductible input VAT total The amount of input VAT that may not be deducted according to Article 40 of the VAT Act (relevant to the deductible share as specified in Article 41 of the VAT Act). This is the total value of VAT in all received invoices in which the Import purchase from method is used and in which items have a tax type for which VAT is not accounted and which is not 0%. Tax on items with predefined tax types N5, N2, Z5 and Z2. 

 

AMOUNT OF INPUT VAT THAT MAY BE DEDUCTED

11  8.5 % The amount of VAT accounted in invoices for the import of goods with a tax type that specifies that VAT is accounted at 8.5%. VAT accounted on goods with predefined tax types B5 and S5, for example, are listed here.
12  20 % The amount of VAT accounted in invoices for the import of goods with a tax type that specifies that VAT is accounted at 20%. VAT accounted on goods with predefined tax types B2 and S2, for example, are listed here.
 

Special Record on Input VAT for Imported Goods: An Example

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Prepayments are listed in the Ledger of Prepayments Made - Imports

 


 

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