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Ledger of Invoices Issued by Country of Destination
Ledger of Invoices Issued by
Ledger of Invoices
Issued by Country of Destination
Build 2123
169. člen Pravilnika o izvajanju ZDDV, UL RS
17/04,
45/04
PZDDV
60/05 - člen 7 (dopolnitev 167. člena)
Article 15a of the VAT Act states that a supplier located in Slovenia selling
goods to end users in an EU country through catalogues, web pages, telephone,
fax, or similar means and then sends the goods (except personal vehicles) to the
customer must comply with the VAT Act of the EU country to which the goods have
been sent and its limits:
- Goods may
be supplied up to a prescribed value; in this case, that is, if this limit
is not exceeded, VAT is accounted in Slovenia and these sales are recorded in
the ledger of invoices issued (I-RAČ)
- Goods are supplied in excess of the prescribed limit; in this case, the
supplier must register with the country in which the goods are sold and
account in line with the VAT Act of that country. Sales of this kind are
recorded in column 8 of the ledger of invoices issued - D (I-RAČ-D).
In order to ensure that EU regulations are adhered to in practice, Article
167 of the
Rules on the Implementation of the Value Added Tax Act determines that taxable
persons are required to keep accounting records of the magnitude of their trade
with every EU member state, that is, to keep a ledger of invoices issued (I-RAČ
form) for each country they do business with.
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This report differs from the
ledger of invoices issued;
this sales may be the same, but they are broken down by the country in which
the goods were received. |
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A ledger of
invoices issued by countries cannot be created from POS documents. |
Description of ledger of invoices issued
No.
|
Description
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Contents of column – LEDGER OF INVOICES
ISSUED BY COUNTRY
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Country of destination |
ID
and description of the
country where the goods were sold. |
| 1. |
Seq. No. |
The sequential number of the record. |
DATUM
| 2. |
Date of
document posting |
The
VAT date
from the issue document (also the basis for filing the document in a tax
period). |
| 3. |
Number |
- The number of the issued invoice (if it is not an export). This can
be the internal document number or the number of linked document 1 or 2
(See
VAT Account).
The number of the issued invoice is also listed if goods are exported if
the invoice has not been linked with an SAD or if an SAD number has not
been entered in field A.
- If goods are being exported with the invoice and the invoice has been
linked with an SAD, the number of the export SAD will be copied from
field A of the SAD (see
Using Data from an Export SAD in Tax Records
for an example.)
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| 4. |
Date |
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CUSTOMER
| 5. |
Company, name, and headquarters |
The customer's company - The
ID of the subject
from the Subjects register. The primary subject or third party from the
document can be listed in the report. See
VAT Account. |
| 6. |
VAT Number |
The tax number of the subject (customer) listed in the
previous field (5). Copied from
Subjects
register. |
| 7. |
Value with VAT |
The total value
of issued invoices including VAT, regardless of the
sell to method
selected in the document. This amount is then broken down in columns 9 to
18. The total in this column includes all items/services with a
tax rate
with which tax is accounted (either at 8.5% or 20%). In other words, items
with tax rates B5, B2, S5, S2, N5 and N2 are included in the amount in this column (and not movements listed in
columns 8, 9, and 10). |
Exempt and other trade
| 8. |
Exempt
without right to deduction |
The value of so called
irregular exemptions from tax types where VAT is not accounted and the tax
rate is equal to 0. Transactions with the
tax type N0, for
example.
|
| 9. |
Export of goods |
The value of exempt movements recorded in export invoices.
Documents included here must have the
Export
sell to method selected; items must have a tax type with which VAT is
accounted at 0% (default tax types
S0, B0) and must not be services. The sale of items of type S and U is not
considered an export, and as such is recorded in column 10 (see
Item Types).
If you would like the statistical value of the SAD to appear in the
report, copy it to the Statistical Value field of export document in the
Approve/Copy to Documents
tab of the SAD form. The value in this field
can also be manually edited.
For additional information, see
VAT on Exported Goods.
Sales to foreign citizens that are end customers (POS) are NOT exports.
Exports of goods to countries of the European Union are recorded in the Ledger
of Invoices Issued for Intra-Community Supplies.
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| 10. |
Other sales entitled to input VAT
deduction |
The value of so-called irregular exemption
from tax types where VAT is accounted with a rate equal to 0. Example: An
own use
document with tax type NE. This
column will also include sales with predefined tax types S0 and B0 where the
sell to method is not Export.
Sales from documents with the sell to method Export are recorded here if
the item exported is a service and tax is not accounted:
predefined tax types
S0 and B0. (For service exports, the end
customer sell to method is more suitable.) Here, services are those items of
item type S and U which were not included in column 9 (see
Item Types).
|
TAXABLE TRADE - TAXABLE PERSONS
Own use issue are also listed here if the own
use sell to method has been selected.
| 11. |
8.5% - base |
The value of goods in invoices issued to
taxable persons
that have the
appropriate tax type (that is, a tax type with which VAT is accounted at
8.5%).
Items with predefined tax types B5 and S5 are listed here.
|
| 12. |
8.5 % - VAT |
The amount of VAT calculated on the amount in column 10. |
| 13. |
20 % - Base |
The value of goods in invoices issued to
taxable persons
that have the appropriate tax type (that is, a tax type with which VAT is
accounted at 20%).
Items with predefined tax types B2 and S2 are listed here.
|
| 14. |
20 % - VAT |
The amount of VAT calculated on the amount in column 13. |
TAXABLE TRADE - END CUSTOMERS (Exports where tax is accounted are listed
here)
Own use issues are also listed here if the
Private or Non-business sell to method is selected, or if the Sell to field is
left blank.
| 15. |
8.5 % - Base |
The value of goods in invoices issued to
end customers that have the
appropriate tax type (that is, a tax type with which VAT is accounted at
8.5%). Items with predefined tax types B5 and S5 are listed here. |
| 16. |
8.5 % - VAT |
The amount of VAT calculated on the amount in column 15. |
| 17. |
20 % - Base |
The value of goods in invoices issued to
end customers that have the
appropriate tax type (that is, a tax type with which VAT is accounted at
20%). Items with predefined tax types B2 and S2 are listed here. |
| 18. |
20 % - VAT |
The amount of VAT calculated on the amount in column 17. |
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Total for dest. country |
Data is totalled by destination country,
that is, the country where goods were sold. |
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The rounding settings entered in the
Program Parameters
affect the values (net values and value of any
taxes) in both the issue invoices and the ledger of invoices issued.
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If an invoice has been issued in a foreign currency, the values are converted to
the local currency at the exchange rate entered in the document. |
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When exporting goods, data for fields 3 and 4 is taken directly from
the linked export SAD.
The
linked export SAD
is the SAD in which the document (invoice) has
been assessed by customs.
Issue invoices are linked to SADs using the
SAD - Export module
or directly from the issue invoice using the
Create SAD option in the
Wizards
menu. The SAD date is taken from the issue invoice. However, the date in the
invoice has been copied from the SAD using the
SAD date to VAT date of Invoice
function.
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Exports of goods to EU member states are recorded in separate records:
Ledger of Invoices Issued: Deliveries in the EC.
All goods movements with the
sell to method
Export - EU. See
General
(Subjects). |
Ledger of Invoice Issued by Country of Destination: An Example
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