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VAT Account
VAT Account
VAT Account
Source: Pravilnik o
izvajanju ZDDV, Priloga VI
130. in 131. člen Pravilnika o izvajanju ZDDV, UL RS
17/04,
45/04
 |
Most VAT reports take into
account all specified parameters.
Only three parameters generally applicable: Item Types, Document Types, and Document
Status. This is because the VAT account is prepared for a whole accounting period and
for all invoices in that period. |
In order to account VAT for a given period, you must first create a new row in the
VAT Account tab. To do this, use the cursor keys to move to a new line, or press the
 key.
| Attachment |
Click the drop down arrow
 in the Attachment field
to open a window for entering and viewing DDV-O supplements (see
DDV-O Attachments). Once you've finished entering
and viewing information in the attachment, close the window by clicking anywhere
outside the attachment window. The
 and
 key combinations can also
be used to navigate the attachment window. |
| Period From |
The period (year and month) FROM which you are creating
a VAT account. It is entered in the YYYY-MM format. |
| Period To |
The period (year and month) TO which you are creating a VAT account. It
is entered in the YYYY-MM format.
New tax laws (Uradni list 30/01) determine how tax periods are organized for individual
taxable persons. The period used is determined by the extent of transactions:
monthly, quarterly, or bi-annual periods may be used. If a VAT account is prepared
each month, both fields are the SAME (as in the example shown here). For this
reason, the program will automatically fill in the period in the Period From field.
Example 1: Taxable person turning in a monthly VAT account for January 2007
- Period From: 2007-01
- Period To: 2007-01
Example 2: Taxable person turning in a quarterly VAT account for January 2007
to March 2007
- Period From: 2007-01
- Period To: 2007-03
In this case, the program will automatically enter 2007-01 in the Period To
field. You will have to manually change it to 2007-03.
Before the program will let you save the entered periods, it will check if they are logical.
If they are not, the program will display an error:
|
| Date |
The date the VAT account was created. The current date is
entered by default. |
| Type |
Select a type of DDV-O form. Each type represents a version of the tax law,
and is listed as the date on which the changes to the tax law took effect.
The account type selected here will determine how the accounting is done and how
the DDV-O form is reported.
|
| Closed |
Select this option if the VAT account is closed. Once you’ve
submitted a VAT account to the tax administration, the account and documents that
appear in it can no longer be changed. Documents from a closed tax period can
no longer be edited. If you attempt to edit a document from a closed tax period,
the program will display an error: Tax period (xxx)
already closed. Changes in this period are no longer allowed.
Also, information in a closed VAT account cannot be edited, and the program will
not allow you to do this (see The VAT account for this
period is already closed!). |
| Share |
The default value in this field is 1. Shares smaller than
1 are used by companies who perform only a part of their activities as taxable
activities (and part as tax-exempt activities). Enter the factor for calculating
the deductible share (Article 41 of the ZDDV). For an example, see
VAT for Users of Article 65 of the ZDDV.
If you use a deductible share, the posting of the value of stock also changes
(the value of the non-deductible share is added).
For an example of use, see the help topic Stock Valuation
with a Deductible Share
|
| Numbered fields |
Fields are numbered as in the DDV-O4 form, which has been
in use since 1.5.2004.
Information for individual fields of the DDV-O2 form, which was in use until 1.7.2001,
is numbered differently than in the report for certain fields on the screen (see
VAT prior to 1.7.2001) |
| Refund |
Select this option if you would like a VAT refund in cash. If, at the end
of the accounting period, the balance of the input VAT is greater than the accounted
VAT, you are eligible for a refund. If this option is not selected, the balance
of receivables from the state will be transfered to the next accounting period.
The balance of receivables from the state will be included in box 61 in the next
accounting period. Changes in the Value Added Tax Act state that taxable persons
no longer have the right to request a refund of excessive VAT payments, and that
this right is now based on a scale
|
| Obračun |
This button will account VAT and complete fields 11 to 72 with the data prescribed
by the Tax Administration's form. Once an account has been closed, this function
can no longer be used for that account (period). If you attempt to use this function,
the program will display an error: Account is already
closed.
An account must be closed once the form has been submitted with the Tax
Administration. This way, information in a closed period cannot be edited.
Accounting is not performed is a period is not entered in the Period From and
Period To fields. The program will display an error:
Open new calculation first!
Any errors that occur while accounting VAT are displayed in the Errors tab
(see Errors).
Once accounting is finished, if no errors have occurred, the program will display
a message: VAT account successfully finished! If
errors have occurred, the program will open the Errors
tab.
|
| DDV-O |
This button will print a DDV-O Form.
For more information, see A Commentary on the DDV-O
Form.
|
| Attachment |
This button will print an attachment for the DDV-O
form.
For more information, see the commentary on attachments
for DDV-O forms. For examples, see Examples of Attachments
for DDV-O Forms.
|
| Specification
|
This button will print a specification
of the accounted and input tax using the new and old tax rates. Specifications
can only be printed for tax periods after 1.1.2002, that is, only for account
types 3 and 4 (for accounts after 1.5.2004, specifications are not specifically
mentioned or prescribed, but can be created nonetheless). If you attempt to print
a specification for a period before this date, the program will display an error:
Specification for calculation types 0 and 1 does not
exist! |
| Posting |
This button will launch the procedure for creating a journal
entry for VAT posting for the selected tax period.
Settings from the posting template will be used (for more information, see
Account Settings for Transfer). |
| Box 00 |
(used only prior to 1.5.2004) Information that will appear in Box 00 of predefined
Tax Administration forms. |
|
A closed account (period) cannot be edited once it has been submitted
to the Tax Administration! |
|
The program will not let you edit documents from a closed tax
period and will display an error if you attempt to do so:
Tax period already closed! If you would like to
change documents in a closed period, you must first change the status of the period. |
|
If an account for a period has already been created, and later
entered changes or transactions of any kind, you must run the account again (click
the VAT Account button) before printing
the account again. |
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