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Ledger of Invoices Issued

Knjiga izdanih računov

Ledger of Invoices Issued

010379.gif 010380.gif 010381.gif 010411.gif 010382.gif 010383.gif

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 

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

 

Description of Ledger of Invoices Issued

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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.

 
000001.gif 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).

 

No.
 Description
 Contents of column - LEDGER OF INVOICES ISSUED
1. Seq. No. The sequential number of the record.

DATE

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.)
4. Date

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.

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 11.
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.
000001.gif 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.
000001.gif 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.

Ledger of Invoices Issued: An Example

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A ledger of prepayments received can be created the same way.

 

 

 

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