poland country version

Country Version Poland

SAP Online Help SAP R/3 Enterprise, SP 11

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Example

Note

Recommendation

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Typographic Conventions

Type Style Description

Example text Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options.

Cross-references to other documentation.

Example text Emphasized words or phrases in body text, titles of graphics and tables.

EXAMPLE TEXT Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE.

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EXAMPLE TEXT Keys on the keyboard, for example, function keys (such as F2) or the ENTER key.

Example text Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation.

<Example text> Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.

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Poland 6

Financial Accounting (FI) 7

Taxes (FI-AP/AR) 8

Tax Code 9

VAT Register 11

General Ledger Accounting (FI-GL) 13

Chart of Accounts 14

Financial Statement Version 15

Document Journal 16

G/L Account Balances and Line Items 17

Material Subledger 19

Accounts Payable (FI-AP) 20

Vendor Master (Control Data) 21

Vendor Master (Payment Transactions) 22

Payments 23

Vendor Balances and Line Items in Local Currency 24

Accounts Receivable (FI-AR) 25

Customer Master (Control Data) 26

Customer Master (Payment Transactions) 27

Customer Balances and Line Items in Local Currency 28

Bank Accounting (FI-BL) 29

Bank Key 30

Bank Account Number 31

Printout of Cash Journal Receipts 32

Asset Accounting (FI-AA) 33

Fixed Asset Ledger 34

Controlling (CO) 35

Cost Element 36

Cost Element Group 37

Materials Management (MM) 38

PKWiU 39

Sales and Distribution (SD) 40

Sales and Billing 41

Tax Invoice 42

Correction Tax Invoice 43

Output 44

Pricing Procedure 45

Rounding 46

Automatic Transfer of Billing Date to Accounting Documents 47

PolandThis count r y version [Ext.] is designed for use by businesses with operations in Poland. As well as the generic SAP R/3 functions, it comprises functions designed for laws and business practices particular to Poland, and a country template [Ext.] [Ext.] to help you customize the system according to local requirements.

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This documentation explains how the country-specific functions work and what Customizing settings are made by the country template. It does not cover the generic functions, which are described in the rest of the SAP Library.

Features

Country-Specific FunctionsMost of the country-specific functions for Poland relate to Financials, with some additional features in Logistics as well. The main areas are as follows:

The Financial Accounting component (FI) contains a number of features that allow you to carry out day-to-day activities following Polish requirements.

For example, it automatically calculates VAT (value-added tax) at the local rates; and in the cash journal, you can print out receipts for cash disbursements and cash receipts in the approved format. In conjunction with add-on programs, you can also make payments by generating electronic files in a range of formats supported by different banks.

At month-end, you can calculate depreciation on assets using Polish depreciation methods. You can also prepare a copy of the VAT register for submission to the tax authorities.

At year-end, you can prepare general purpose financial statements and other statutory reports (lists of postings to the general ledger and subsidiary ledgers) in the approved format.

Materials Management (MM) supports the PKWiU material classification system.

Sales and Distribution (SD) allows you to print out tax invoices and correction tax invoices in the approved format.

Country TemplateTo allow you to customize your Polish company codes more quickly, you can use the Polish country template in the Country Installation Program [Ext.].

Financial Accounting (FI)

PurposeThe Financial Accounting (FI) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

FeaturesThe Financial Accounting component (FI) contains a number of features that allow you to carry out day-to-day activities following Polish requirements.

For example, it automatically calculates VAT (value-added tax) at the local rates; and in the cash journal, you can print out receipts for cash disbursements and cash receipts in the approved format. In conjunction with add-on programs, you can also make payments by generating electronic files in a range of formats supported by different banks.

At month-end, you can calculate depreciation on assets using Polish depreciation methods. You can also prepare a copy of the VAT register for submission to the tax authorities.

At year-end, you can prepare general purpose financial statements and other statutory reports (lists of postings to the general ledger and subsidiary ledgers) in the approved format.

Taxes (FI-AP/AR)

PurposeThe Taxes (FI-AP/AR) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about Taxes, see Taxes (FI-AP/AR) [Ext.].

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FeaturesThe system automatically calculates VAT (value-added tax) at the local rates, using a tax procedure for Poland, TAXPL. The tax procedure works with tax codes for calculating taxes according to Polish requirements.

You can also prepare a copy of the VAT register for submission to the tax authorities.

Tax Code

DefinitionA two-digit code that represents the specifications used for calculating and displaying tax. Examples of the specifications defined under the tax code are:

Tax rate

Type of tax (input tax or output tax)

Calculation method (percentage included or percentage separate)

For generic information about tax codes, see Tax Codes [Ext.].

UseThe country template for Poland comes with tax codes for VAT (value-added tax) at the standard rate (22%), reduced rate (7%), and zero rate.

There are also tax codes for tax-exempt goods and services. These tax codes are used by the VAT Register [Page 8 ] , which lists tax-exempt transactions separately from others. In tax invoices [Page 22 ] , tax-exempt transactions also have to be marked as such. The tax-exempt tax codes control both of these functions.

Separate tax codes are also provided for zero-rated exports, and for purchases of assets (0%, 7%, and 22%).

Finally, if you need to correct a tax invoice, use the separate tax codes provided for these purposes, so that you can remit and report the corrected tax amounts separately to the tax authorities (see also Correction Tax Invoice [Page 22 ] ).

The following tables show which tax codes are provided for which purpose, and which tax code you can use to make corrections.

Tax Codes for Output Tax on Goods and Services

Code Tax rate (%) Code for correction

A0 0 C0

A2 7 C2

A5 22 C5

A9 0 (tax exemptions) C9

E0 0 (exports) E4

Tax Codes for Input Tax on Goods and Services


F0 0 L0

F2 7 L2

F5 22 L5

F9 0 (tax exemptions) L9

Tax Codes for Input Tax on Assets


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S2 7 U2

S5 22 U5

S9 0 U9

VAT Register

UseYou use this report to prepare VAT registers in accordance with Polish legal requirements. It covers all of the VAT registers that you are required to submit each month under the VAT-7 regulation.

To access the report, on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Poland VAT Register.

PrerequisitesYou have maintained the NIP number in all customer master records (see Customer Master (Control Data) [Page 15 ] ).

You have also filled out the following fields when posting accounting documents:

Reference Document Number

The VAT register shows the reference number from all correspondence with customers and vendors, so enter the reference document number in all accounting documents in Accounts Payable (FI-AP) and Accounts Receivable (FI-AR).

Document Header Text

This field has to contain the billing date. The contents of this field are also printed in the VAT register.

If you use Financial Accounting (FI) for invoicing purposes, enter the billing date in each document manually.

If you use Sales and Distribution (SD) for invoicing purposes, the system can fill out this field automatically (see Automatic Transfer of Billing Date to Accounting Documents [Page 25 ] ).

This information is required for all documents that contain VAT items. If you leave the field empty, the system takes the posting date of the accounting document to be the billing date. This field corresponds to the Tax Date field on the VAT Register selection screen.

Features

SelectionFill out the fields as follows:

Cleared Vendor Items Only

Creates a register of the VAT for vendors operating recognized businesses for people with disabilities. The register only covers documents where all payables are covered by a single vendor item and this item has been cleared.

After selecting this checkbox, choose Enter in order to be able to make an entry in the Document Type for Clrg Doc field.

Documents Posted from SD

The report covers documents that have been posted from SD. This is especially important if you want to create a register of correction documents for SD invoices. The parameters are as follows:

¡ All Documents

Displays all documents posted from SD together with the other documents.

¡ No Correction Documents

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Displays only documents posted from SD, but without correction documents.

¡ Correction Documents Only

Displays correction documents posted from SD only.

¡ Document Type

Accounting document type of the documents posted from SD (usually RV). This field is only available when you select No Correction Documents or Correction Documents Only and choose Enter.

Process Customs Documents

Creates a register of customs documents. All the entries in this register are contained in the VAT column. The Gross and Net columns contain zeros. The report does not check the documents.

After selecting this checkbox, choose Enter in order to be able to specify the various tax codes.

Incl. Docs w Errors in Totals

Determines whether you want documents with errors to be included in the totals for each VAT type.

Subledger Account Address Data

Shows the business address data for each line item.

Display Totals Only

Shows the total VAT, gross, and net amounts for each document type. The individual documents are not listed.

Tolerance for VAT Rounding

Determines how the system rounds VAT, as follows:

¡ 2: Rounds VAT to two decimal places

¡ 1: Rounds VAT to one decimal place

You can only run the report for one company code at a time.

OutputThe list shows the gross and net amounts and VAT for each document, broken down by VAT code.

The total VAT, gross, and net amounts for each document type are shown at the end of the list.

The report checks the different amounts in the line items to make sure that they add up correctly (for example, if the net amount plus the VAT equals the gross amount). Any documents with line items that are incorrect are marked accordingly. The list of incorrect documents also shows the cause of the error.

General Ledger Accounting (FI-GL)

PurposeThe General Ledger Accounting (FI-GL) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-GL, see General Ledger Accounting (FI-GL) [Ext.],

Features

Country-Specific FeaturesCountry Version Poland comes with some reports of its own for preparing general purpose financial statements, where these requirements cannot be met by the generic reports, for example, G/L Account Balances and Material Subledger. In other cases, such as the Document Journal, the generic reports have been enhanced to cover Polish legal requirements.

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Country TemplateThe country template for Poland comes with a sample chart of accounts that reflects local business practice.

Chart of Accounts

DefinitionSee Chart of Accounts [Ext.].

UseCountry Version Poland comes with its own chart of accounts, CAPL. When you create a company code using the country template for Poland (company code PL01), the system assigns this chart of accounts to it and to the controlling area (also called PL01).

StructureThe chart of accounts is structured to reflect local business practice. It consists of several account classes as follows:

Account class Use

00 Fixed assets

01 Financial resources and other short-term financial assets

02 Settlements and claims (accounts payable, accounts receivable, excise duty liabilities)

03 Materials and trading goods

04 Expenses

06 Goods, accruals, and deferrals

07 Revenues and revenue-related expenses

08 Stockholders' equity, special funds, reserves (company pension reserves, deferred tax), and financial results

09 Non-balance sheet accounts

Financial Statement Version

DefinitionSee Financial Statement Versions [Ext.].

UseCountry Version Poland comes with a financial statement version, BAPL, which you can use to prepare financial statements.

StructureThe financial statement version is structured according to statutory requirements. It covers all accounts: assets; liabilities and stockholders' equity; and profit and loss accounts.

For information about changing financial statement versions, see Changing a Financial Statement Version [Ext.].

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Document Journal

UseYou use the generic Document Journal report to prepare a general journal as per the Polish Accounting Act (article 13.1). The law requires you to prepare a journal for each posting period by the end of the fiscal year at the latest.

The layout of the journal meets Polish legal requirements (see "Output" below).

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Document General Document Journal Document Journal.

Features

SelectionEnter data as required, and, in the Additional Header field, type Accounting Ledger

OutputWhen you run the report for a Polish company code, the system displays an output list as normal, but with the following additions:

The words "Accounting Ledger" are printed at the top of the list.

The start of the list is marked with the words "Start of List," and the end of the list is marked "End of List."

Running totals are printed at the bottom of every page.

The list shows who posted each document.

G/L Account Balances and Line Items

UseYou use this report to prepare a list of G/L account balances and line items according to Polish legal requirements.

The law requires you to prepare the report at the end of each posting period, but, if your posting periods are longer than a month, you must prepare the report at the end of each calendar month as well.

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Account Balances Poland G/L Account Balances and Line Items.

FeaturesThe report is similar to the generic G/L Account Balances report (see Account Balances [Ext.]), but offers a number of features specific to Poland.

SelectionOn the selection screen, enter data as required. The features specific to Poland are as follows:

Reporting Period

You can either run the report by posting period or calendar month (see “Use” above).

Microfiche Line

If you select this indicator, the system prints a microfiche line at the top of every page, which serves as an index when you store the report on microfiche. The microfiche line is as follows:

Client (3 characters), date (8 characters), time (6), RFIDPL15001, user name (12), company code (4), G/L account number (10)

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There are no spaces in the line, except for between your user name and the company code.

Display Line Items

Shows all of the line items as well as the account balances.

OutputFor each G/L account, the output list shows the information in two lines. Line 1 contains the following information:

The balance carried forward from the previous year

The balance at the start of the period (debit or credit)

This means the balance of any postings from previous periods this year; the balance carried forward from the previous year is not included here or in any of the following information.

Total credits and total debits posted to this account during the period

Line 2 shows this information:

Balance of debits and credits posted to this account during the period

Total credit and debit balances at the end of the period (all credit and debit postings made to this account in the fiscal year to date)

Balance of total credits and debits at the end of the period (balance of all credit and debit postings made to this account in the fiscal year to date)

Line 3 shows the line items, if you selected that option.

In addition, the list also shows:

The words "Start of List" and "End of List" at the beginning and end of the list

Running totals at the bottom of each page

Material Subledger

UseYou use this report to print a list of all line items relating to materials, in accordance with Polish legal requirements. As well as line items for raw, semifinished, and finished materials themselves, it also covers related items, for example, for VAT.

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Information System General Ledger Reports Account Balances Poland Material Subledger.

PrerequisitesYou have not archived any of the accounting documents covered by the report.

Features

SelectionTo hide the line items from the output list (see below) and show the totals per G/L account and plant only, select Totals Only.

OutputBy default, the output list shows the G/L accounts containing line items for materials. It shows all of the line items posted to each G/L account, with subtotals for each plant. For each G/L account and plant, the output list shows:

The beginning balance

The beginning balance is the balance of all amounts posted in the current fiscal year up until the first date of the report. It does not include any postings from previous years.

The total debit and credit amounts posted to it during the period

The closing balance

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The list shows running totals at the foot of each page.

Accounts Payable (FI-AP)

PurposeThe Accounts Payable (FI-AP) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AP, see Accounts Receivable and Accounts Payable: Overview [Ext.].

Features

Country-Specific FunctionsIn Country Version Poland, the vendor master allows you to record your vendors’ NIP numbers, and enter their bank details in the format required. It also comes with a report that you can use to prepare a statutory list of vendor balances in local currency and open customer items.

Country TemplateIn conjunction with add-on programs, the country template for Poland comes with settings that enable you to make electronic payments in various file formats.

Vendor Master (Control Data)

DefinitionThe part of the vendor master record where you record general information about a vendor.

To access the vendor master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Master Records …

For generic information about the vendor master, see Vendor Master Data [Ext.].

UseOn the Control Data sreen, enter each vendor’s NIP number [Ext.] in the Tax Number 1 field. The system can then print the NIP number on all documents involving taxes, as required by law.

See also:

Vendor Master (Payment Transactions) [ ]

Vendor Master (Payment Transactions)

DefinitionThe part of the vendor master record where you record a vendor’s bank details.

To access the vendor master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Master Records …

For generic information about the vendor master, see Vendor Master Data [Ext.].

UseOn the Payment Transactions screen, enter the vendor’s bank number as described in Bank Account Number [Page 17 ] .

See also:

Vendor Master (Control Data) [Page 13 ]

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Payments

UseSAP R/3, in conjunction with add-on programs, comes with all the settings you need to make bank transfer payments.

You can either print out the payment instructions on payment slips, or you can make the payments electronically, by creating a file with the payment instructions. SAP R/3 supports the electronic file formats used by the following banks:

Bre Bank’s BRESOK system

Citibank’s PLI format

ING’s and ABN-AMRO’s versions of the ELIXIR format published by National Clearing House Co. (KIR SA)

ING’s ING format

PrerequisitesYou have:

Installed the print program J_1P0042

Installed the SAPscript forms for printing the payment slips

¡ J_1P_PRZELEW_4X4: Full payment slip (4 copies)

¡ J_1P_PRZELEW_ISO: Shortened payment slip (2 short copies and 2 long copies)

¡ J_1P_PRZELEW02: Payment slip for payments to tax offices (special fields used)

For more information, see SAP Note 153630.

ActivitiesTo create payment slips (payment method P), use the print program RFFOD__U, the document type KA, and one of the appropriate forms listed above.

To create electronic payment files (payment method E), use the print program J_1P0042

See also:

Country-Specific Payment Methods [Ext.]

Vendor Balances and Line Items in Local Currency

UseYou use this report to prepare a statement of your accounts payable in accordance with Polish legal requirements. The report is a localized version of the generic Vendor Balances in Local Currency report

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Reporting Poland Vendor Balances and Line Items in Local Currency.

Features

SelectionOn the selection screen, enter data as required. Some special features are:

Special G/L Balances

Shows special G/L transactions.

Microfiche Line


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Client (3 characters), date (8 characters), time (6), RFIDPL10001, user name (12), company code (4), G/L account number (10), vendor (10)


Display Line Items


OutputFor each vendor, the output list shows:

The opening balance at the start of the fiscal year

The opening balance for the reporting period

Total debits and total credits posted during the reporting period

The closing balance

The line items, if you selected that option

Special G/L transactions are shown separately from standard transactions.

The list shows:


The words “Start of List” and “End of List” at the beginning and end of the list

Accounts Receivable (FI-AR)

PurposeThe Accounts Receivable (FI-AR) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AR, see Accounts Receivable and Accounts Payable: Overview [Ext.].

FeaturesIn Country Version Poland, the customer master allows you to record your customers’ NIP numbers, and enter their bank details in the format required. It also comes with a report that you can use to prepare a statutory list of customer balances in local currency and open customer items.

Customer Master (Control Data)

DefinitionThe part of the customer master record where you record general information about a customer.

To access the customer master, on the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Master Records …

For generic information about the customer master, see Customer Master Data [Ext.].

UseOn the Control Data tab, enter the customer’s NIP number [Ext.] in the Tax Number 1 field. The system can then print the NIP number on all documents involving taxes, as required by law.

See also:

Customer Master (Payment Transactions) [Page 16 ]

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Customer Master (Payment Transactions)

DefinitionThe part of the customer master record where you record a customer’s bank details.

To access the customer master, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Master Records …

For generic information about the customer master, see Customer Master Data [Ext.].

UseOn the Payment Transactions tab, enter the customer’s bank number as described under “Master Data” in Bank Account Number [Page 17 ] .

See also:

Customer Master (Control Data) [Page 15 ]

Customer Balances and Line Items in Local Currency

UseYou use this report to prepare a statement of your accounts receivable in accordance with Polish legal requirements. The report is a localized version of the generic Customer Balances in Local Currency report.

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Receivable Reporting Poland Customer Balances and Line Items in Local Currency.

Features

SelectionOn the selection screen, enter data as required. Some special features are:

Special G/L Balances

Shows special G/L transactions.

Microfiche Line


Client (3 characters), date (8 characters), time (6), RFIDPL10001, user name (12), company code (4), G/L account number (10), customer (10)


Display Line Items


OutputFor each customer, the output list shows:

The opening balance at the start of the fiscal year

The opening balance for the reporting period

Total debits and total credits posted during the reporting period

The closing balance

The line items, if you selected that option

Special G/L transactions are shown separately from standard transactions.

The list shows:

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The words “Start of List” and “End of List” at the beginning and end of the list

Bank Accounting (FI-BL)

PurposeThe Bank Accounting (FI-BL) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-BL, see Bank Accounting (FI-BL) [Ext.].

FeaturesCountry Version Poland comes with its own program for use with the cash journal, so that you can printing cash receipts in the required format. There are also special procedures that you have to follow for maintaining bank numbers.

Bank Key

DefinitionA key that identifies a bank within SAP R/3.

UseIn Poland, you must use the bank number as the bank key in SAP R/3 so that you can enter the bank number in the correct format.

CustomizingIn Customizing for Global Settings, define the bank number as the bank key by choosing Set Countries Set Country-Specific Checks. In the Bank Key field, enter 1 (bank number).

Master DataWhen you create a bank master record [Ext.], use the bank number as the bank key.

Bank Account Number

DefinitionA unique identification key for a bank account.

Note that the old bank account number format is being phased out and will be replaced by the IBAN bank account number format. For information about the formats, see “Structure” below.

UseWhen you enter your own bank account numbers (in your house bank details), or your customers‘ or vendors‘ account numbers (in their master records), proceed as follows.

To enter any bank account number in the old format, split the number into three parts and enter them in the Bank Key, Bank Account, and Reference Details fields respectively. For example, to enter a customer’s bank account number 12345678-12345678-1234-12345-123-1234 in its master record, enter it as follows:

Bank Key: 12345678

Bank Account: -12345678-1234-

Reference Details: 12345-123-1234

Alternatively, to enter the bank number in the IBAN format, choose , and enter it in the dialog box that appears.

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StructureIn the old format, bank account numbers in Poland can be either 18 or 34 digits long. The bank account number consists of several components which are separated by a hyphen (-), for example 12401994-1042956-2700-00001. The first part of the account number is the bank number (in the example, 1042956).

In the IBAN format, bank account numbers start with PL (for Poland), followed by a two-digit check digit, the eight-digit bank number, and the 16-digit bank account number.

Printout of Cash Journal Receipts

UseIn Poland, you print out cash journal receipts (for cash receipts and disbursements) in the approved format.

For these purposes, you use a different program and a different SAPscript form from most other countries. Use the print program originally intended for the Czech Republic and Slovakia. For more information, see Printout of Cash Journal Receipts [Ext.] in the documentation for the Czech Republic.

See also:

Cash Journal [Ext.]

Asset Accounting (FI-AA)

PurposeThe Asset Accounting (FI-AA) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about FI-AA, see Asset Accounting (FI-AA) [Ext.].

Features

Country-Specific FunctionsCountry Version Poland comes with a report that allows you to prepare a list of assets, as required by law.

It also comes with a changeover method (6) that switches from the declining-balance to the straight-line method of depreciation, but not until the year after the straight-line method first yields more depreciation than the declining-balance method (see Changeover Method [Ext.]).

Fixed Asset Ledger

UseYou use this report to prepare a list of assets in accordance with Polish legal requirements.

To access the report, on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country-Specifics Poland Fixed Asset Ledger.

Features

OutputThe list shows the following:

The total acquisition and production costs in the report year up to the report date

The accumulated acquisition and production costs at the start of the report year

The accumulated depreciation at the start of the report year

The book value of each asset at the start of the report year

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The depreciation planned for the report year to the report date

The value of the asset as at the report date

The list does not show the total amount of depreciation in the report year. You may therefore not be able to calculate the book value of the asset.

The report calculates the values using the same methods as the Depreciation and Interest [Ext.] report, which you access under Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Cost Accounting Depreciation and Interest.

Controlling (CO)

PurposeThe Controlling (CO) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component. For generic information about CO, see Controlling (CO) [Ext.].

FeaturesThe country template for Poland comes with cost elements and cost element groups that reflect local business practice.

Cost Element

DefinitionSee Cost Elements [Ext.].

UseCountry Version Poland comes with its own set of cost elements, which are assigned to controlling area PL01. It provides primary cost elements for the G/L accounts for expenses and revenues (account classes 4 and 7 respectively). These cost elements match the sample chart of accounts, CAPL.

The country version also comes with sample secondary cost elements for the purposes of cost allocation. They are contained in account class 9. You can use them as the basis for creating cost elements of your own.

Cost Element Group

DefinitionSee Cost Element Groups [Ext.].

UseCountry Version Poland comes with its own cost element group, CAPL.

StructureCAPL consists of the following subgroups:

Subgroup Description

CAPL-1 Material expense and purchased services

CAPL-2 Personnel cost planning

CAPL-3 Other costs

CAPL-4 Secondary costs

CAPL-5 Revenues

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Materials Management (MM)

PurposeThe Materials Management (MM) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

FeaturesCountry Version Poland supports the use of the PKWiU material classification.

PKWiU

DefinitionA number used in Poland to classify materials according to the Polish Classification of Goods and Services.

The system is used by the Central Statistics Office to prepare manufacturing statistics, and by the finance ministry to categorize materials for the purposes of taxation. It has replaced the Systematic List of Products (see SWW [Ext.]).

UseIn SAP R/3, you define the PKWiUs in Customizing. You can then assign each of your materials a PKWiU, and print the material’s PKWiU in correspondence, reports, and other business documents.

CustomizingYou enter the PKWiUs in Customizing for Logistics – General, by choosing Material Master Material IDs Maintain PKWiUs.

Master DataYou assign a PKWiU to each of your material master records. To access the material master, on the SAP Easy Access screen, choose Logistics Materials Management Material Master Material …

You enter the PKWiU on the Foreign Trade: Import Data tab, in the Control Code field.

Day-to-Day ActivitiesYou can print the PKWiU in any correspondence and in any statutory reports.

When you create a tax invoice in Sales and Distribution (SD), the invoice itemizes the materials that you have sold. The law requires you to print the PKWiU of any of the items are taxed below the standard rate (see Tax Invoice [Page 22 ] ).

Sales and Distribution (SD)

PurposeThe Sales and Distribution (SD) component covers the most important laws and business practices specific to Poland. The following documentation describes these aspects of the component.

FeaturesCountry Version Poland allows you to handle the sales and billing processes so that you create tax invoices and correction tax invoices.

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The country template for Poland comes with a range of objects that allow with a pricing procedure for calculating sales prices according to Polish requirements. It also includes an output type and a SAPscript form for printing tax invoices and correction tax invoices.

Sales and Billing

PurposeThe sales and billing procedure in Poland differs slightly from the standard, to take into account the creation of tax invoices [Page 22 ] (and correction tax invoices), which the law requires you to prepare. The system automatically creates:

Tax invoices for all invoices involving VAT (value-added tax)

Correction tax invoices for any credit memos or debit memos that you create

In order for the system to create the correction tax invoices correctly, follow the procedure described below.

PrerequisitesYou have customized the pricing procedure [Page 23 ] (which contains information required by the tax invoice) and the output [Page 23 ] (which generates the tax invoices and correction tax invoices).

If you want to use the VAT Register [Page 8 ] , you have set up the Automatic Transfer of Billing Date to Accounting Documents [Page 25 ] function.

Process Flow...

1. The sales clerk creates a sales order, following the standard procedure [Ext.].

The system calculates the prices using the pricing procedure RVAAPL.

2. The shipping clerk creates a delivery, again, following the standard procedure [Ext.].

3. The billing clerk creates an invoice from the delivery, following the standard procedure [Ext.], and prints out a tax invoice.

The tax invoice shows all the information required.

4. If the customer discovers something wrong with the goods:

a. The billing clerk creates a credit memo request (in the standard system, document type CR) with reference to the original invoice, following the standard procedure [Ext.] .

b. The shipping clerk creates a delivery.

c. The billing clerk creates a credit memo (G2), following the standard procedure [Ext.], and prints out a correction tax invoice.

5. If you discover that the invoice is for too little, the billing clerk:

a. Creates a debit memo request (DR) with reference to the original invoice, following the standard procedure [Ext.]

b. Creates a debit memo (L2), following the standard procedure [Ext.], and prints out a correction tax invoice.

6. If you discover that there is something else wrong with the invoice, the billing clerk:

a. Creates an invoice correction request (RK) with reference to the original invoice, following the standard procedure [Ext.]

b. Creates a credit memo (CR), following the standard procedure [Ext.], and prints out a correction tax invoice

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Tax Invoice

DefinitionA document that shows a value-added tax item and which is recognized by the tax authorities as evidence that a VAT transaction occurred. Tax invoices are thus used to substantiate tax returns.

UseThe law requires you to create a tax invoice within seven days of a sale, and to show all the information listed under “Structure” below.

When you have created a billing document, you can print out a tax invoice using the Output [Page 23 ] function. You must print out two copies of each tax invoice: The original is marked with the word “Oryginał,” and the copy with the word “Kopia.”

If you need to correct a tax invoice, create a Correction Tax Invoice [ ] .

StructureThe tax invoice header contains the following information:

Names, addresses, and NIP numbers [Ext.] of the buyer and seller

Sale date

Tax invoice issue date and number

Words “VAT invoice” (in Polish, Faktura VAT)

It must show the following information for each item:

Name of the goods or service

PKWiU (for tax-exempt and reduced-rate items only)

Unit of measure, net price per unit, and net price per item

VAT rate and VAT amount

The tax invoice must also show the following:

For all items taxed at the same rate, the total net amount, total VAT, and total gross amount

Total amount receivable (including VAT), in numbers and in words

Signature of a person authorized to issue the tax invoice

Correction Tax Invoice

DefinitionA document that serves to correct a tax invoice [Page 22 ] that you have already issued. Correction tax invoices are used to substantiate tax returns.

UseYou are required to create a correction tax invoice whenever you need to correct a tax invoice, for example:

To grant a customer a discount or rebate or increase the price of goods or services

To correct a tax invoice, for example, if it contains an error in any of the prices, tax rates, tax amounts, net values, gross values, quantities, or units of measure

When a customer returns some goods to you

When you have created a billing document, you can print out a tax invoice using the Output [Page 23 ] function. You must print out two copies of each tax invoice: The original is marked with the word “Oryginał,” and the copy with the word “Kopia.”

If you have to correct a correction tax invoice, you issue another correction tax invoice.

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StructureA correction tax invoice shows the information as it was printed on the original tax invoice and as it should be. For each line item, it shows:

Name of the goods or service

PKWiU (for tax-exempt and reduced-rate items only)

Unit of measure, net price per unit, and net price per item

VAT rate and VAT amount

It also shows:

Total change in the net and gross prices and in the VAT, with subtotals for all items that are taxed at the same rate

Total amount receivable (preceded by the words “Do zwrotu”), or total amount payable (“Do zapłaty”), both including VAT and both in numbers and in words

Signature of a person authorized to issue the correction tax invoice

Output

UseOnce you have created a billing document [Ext.] in the system, you can print out the tax invoice or correction tax invoice in the approved format using the generic output [Ext.] functions. When you create an invoice in Billing, you can print out a tax invoice from it. Similarly, when you create a credit or debit memo, you can print out a correction tax invoice.

FeaturesCountry Version Poland comes with a SAPscript form that is specifically for output in Poland. The same form is used for tax invoices and correction tax invoices. It meets Polish business and legal requirements as described in Tax Invoice [Page 22 ] and Correction Tax Invoice [Page 22 ] .

Activities

CustomizingSet up the output control so that you can print the tax invoices from billing documents. You must create an output type [Ext.] of your own and assign it to the SAPscript form RVINVOICEPL and the standard printing program RVADIN01. The SAPscript form uses information provided by the pricing procedure RVAAPL.

You create output types in Customizing for Sales and Distribution (SD), by choosing Basic Functions Output Control Output Determination Output Determination Using the Condition Technique Maintain Output Determination for Billing Documents Maintain Output Types.

Day-to-Day ActivitiesWhen you create a billing document [Ext.], you can print out the tax invoice from the billing document in SD. To print the output from the billing document, request output of the type that you have created. For more information, see Output Processing [Ext.].

Pricing Procedure

DefinitionA system object that defines the conditions permitted for a document and the sequence in which the system takes these conditions into account during pricing. For generic information about pricing procedures, see Pricing Procedures [Ext.].

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UseCountry Version Poland comes with a pricing procedure of its own, RVAAPL. As well as calculating the prices, taxes, delivery costs and so on, it also provides the tax invoice with some information.

CustomizingIn Customizing for Sales and Distribution (SD), you check the pricing procedure by choosing Basic Functions Pricing Pricing Control Define and Assign Pricing Procedures Maintain Pricing Procedures. This pricing procedure includes the following features:

Steps 720 and 725 round up or down any differences arising from sales discounts (see Rounding [ ] ).

Step 905 calculates the total output tax per tax code, and posts this to the appropriate G/L account.

Step 906 calculates the output tax per line item.

The system does not post any tax from this step (since it is posted in step 905). However, the system needs to know how much output tax there is on each item so that it can print it on the tax invoice.

In the SAPscript form that you use to print out tax invoices, you include a reference to these fields.

Day-to-Day ActivitiesWhen a clerk creates a sales document or a billing document using this pricing procedure, the system calculates the total VAT due per tax rate and per line item. Then, when you print a tax invoice, the tax invoice shows the total VAT due per tax rate and per line item.

Rounding

UseWhen you give a customer a discount, the price per item has to be rounded to the nearest groszy. The system does this automatically, and posts the rounding differences to a profit and loss account.

ExampleA customer places a sales order for 70 sections of pipe at PLN 10.73 each. Since the customer often buys from you, you give it a discount of PLN 50. That means that the customer has to pay PLN 701.10 (before tax):

However, after the discount, the price per pipe section is PLN 10.0157, rounded to four decimal places (PLN 701.10 ÷ 70). The system automatically rounds this amount up to the nearest groszy, PLN 10.02. That makes a difference per section of approximately PLN 0.043, which gives a total difference of PLN 0.30. When you post the invoice to Financial Accounting (FI), it therefore looks like this:

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Automatic Transfer of Billing Date to Accounting Documents

UseWhen you create an invoice in Sales and Distribution (SD), the system copies the billing date into the Document Header Text field in the accounting document. This information is then used by the VAT Register [Page 8 ] .

Activities

Customizing...

1. Create a project for the enhancement SDVFX001 (see Creating an Add-On Project [Ext.]).

2. Within this project, create a function module for the user exit EXIT_SAPLV60B_001 that reads the billing date and copies it into the Document Header Text field in the accounting document (see Creating Customer-Specific Function Modules [Ext.]).

Day-to-Day ActivitiesWhen a sales clerk create a billing document in SD, the system transfers the billing date to the Document Header Text field in the corresponding accounting document.

ReportingWhen you run the VAT Register for a given period, you enter the first and last dates of that period in the Tax Date field. The report then only covers the invoices whose billing date falls within this period.

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