Argentina Localization Tax Reports

Workshop Argentina Localization
Tax Reporting
May 2014
1
Agenda
• Main Tax Reports in Argentina
– Daily VAT Report
– SICORE (Perceptions and Withholding)
– Withholding Social Security (SUSS)
– Purchases CITI
– Withholding Tax Update – RG615
Usual Z reports not supported by SAP localization
2
Daily VAT Report (Libro IVA Compras y Ventas)
Tcode: S_AL0_96000642
Program: J_1AF205
In this report all vendor and customer documents that have VAT
should be informed. Simply keep in mind that:
- A vendor/customer should be involved in the document.
- VAT must be calculated thru a Tax Code.
Otherwise, documents will not show up.
This report is executed monthly and there are two versions:

Version 03 is for Purchases
Version 04 is for Sales
3
• Pre-settings:
- DGI Official document numbering
- Maintain versions for Daily VAT Report
- Maintain identification numbers for foreign persons
- Maintain Tax Classes
- Maintain Currency class
- Define CAI
4
• DGI Official document numbering

• SPRO > Financial Accounting > General Ledger Accounting > Business
Transactions > Closing > Report > Statutory Reporting: Argentina > DGI
Tax Reports ….
• Maintain Official DGI document types
5
• DGI Official document numbering

Tax Reports ….
• Assign official DGI document types
6
• Maintain versions for Daily VAT Report

Tax Reports ….
• Maintain versions for Tax on Sales/Purchases Daily Report
7
• Maintain identification numbers for foreign persons

Transactions > Closing > Report > Statutory Reporting: Argentina >
General….
• Maintain identification numbers for foreign persons
8
• Tax Classes
• Are useful for grouping and to map the values to the corresponding column
in VAT report.
• SPRO > Financial Accounting > General Ledger Accounting > Business Transactions >
Closing > Report > Statutory Reporting: Argentina > General….
• Maintain Tax Classes
9
• Example of Tax Classes in output of Daily VAT
10
• Maintain Currency Class

• SPRO > Bank accounting > Business Transactions > Payment transactions
> Electronic Bank Statement > Create Currency Classes
• Create Class DAILYVAT
• SPRO > Bank accounting > Business Transactions > Payment transactions
> Electronic Bank Statement > Define Currency Classes
• Choose DAILYVAT
11
CAI in vendor invoices
CAI is the Authorization Printing code used in every legal document issued, and it must be
included in the Daily VAT Report.
There are three ways in SAP to manage the CAI for vendors document entry:
1) Through table J_1APACK1 (Transaction J1APAC01): This table does not allow different
CAI numbers unless they have different Due dates. When entering vendor invoices, SAP
retrieves the CAI number stored in this table for the specific vendor.
2) CAI is entered in each vendor invoice: Here there are two scenarios:
- Via correspondence (SAPC9) for non PO invoices.
- CAI is stored in Header Text in MIRO for PO related invoices.
12
FI Invoice without PO (Transaction FB60):
13
Invoice with PO related (MIRO Transaction): In header text, the CAI should be entered in
format: CAI+DD.MM.YYYY. For instance: 1234567890123401.12.2007
3) Using Bar Code functionality: it can be defined in SAP the Company codes and the
document types that will use the Bar Code Functionality. The Bar Code hardware will read the
CAI in the vendor invoice and this data will be copied into SAP while entering the vendor’s
invoice.
14
This is the selection

screen of Daily VAT
Report
15
• .
16
• .
17
SICORE (Sistema de Control de Retenciones)
• Transaction: S_ALR_87012123
• Program: J_1AF016
• The standard SAP report allows generating the information required to
comply with AFIP requirements related to:
• VAT Perceptions (Percepciones IVA)
• Income Tax Withholding (Retenciones Ganancias)
• VAT Withholding (Retenciones IVA)
• In order to generate each report and TXT output, the report must be
executed with different filters.
18
• VAT Perceptions
Complete the posting

date range.
This field must be

completed with J1A
value.
Indicate the name of the

file and the path to be
downloaded locally
19
• VAT Perceptions – Output List
20
• Income Tax Withholding (Retenciones Ganancias)

date range.
Field “Withholding Type”

must be filled with
values: G1 / GA / GN / GI.
The field “Processing
Keys” must be VST.

downloaded locally
21
• Income Tax Withholding (Retenciones Ganancias) – Output List
22
• VAT Withholding

date range.
Field “Withholding Type”

must be filled with
values: IV/MI
The field “Processing
Keys” must be VST.

downloaded locally
23
• VAT Withholding – Output List
24
Withholding Social Security
(SUSS)
• Transaction: S_ALR_87012125
comply with AFIP requirements related to withholding Social Security.
• SUSS stands for Sistema Único de la Seguridad Social.
25
(SUSS)
• Withholding SUSS – Output List
26
(SUSS)
• The file will be created in the Unix directory.
27
(SUSS)
28
Purchases CITI (CITI
Compras)
• Transaction: S_AL0_96000640
comply with AFIP requirements related to CITI Compras.
• CITI stands for “Cruzamiento Informático de Transacciones Importantes”.
This report informs the purchases done by the Company as well as the
Credit notes issued by the Company.
29
Compras)
30
Compras)
• Below is the Output List of the Report.
31
Compras)
• The file will be created in the Unix directory. Use S_ALR_87012148 to download
the file to PC.
32
VAT Withholding Tax Update - RG 615/99
• Transaction: S_AL0_96000639
• Program: RFIDARR615
• The standard program is used to comply with RG 615/99 in which it is
necessary to update the VAT Withholding Tax information of the vendors,
according to the file received from Reproweb site.
• Process explained by Tax Advisors from one client:

• Every month the Company needs to verify in Reproweb site the status of
their vendors.
• A file with the vendors information is generated from the ERP (not
contemplated in standard SAP).
• The file is uploaded in Reproweb site (www.afipreproweb.gob.ar). The file is
processed and an output file from Reproweb is generated with the
response.
• The file from Reproweb is uploaded in the ERP system that should update
the Vendors information according to the file. This is covered by SAP
program RFIDARR615.
33
• The information to update in the system is related to the VAT Withholding

% according to the following codes from Reproweb file:
• Code “0” – if the vendor has an exclusion certification of the General
Resolution Nº 2.226 valid to the period paid.  0% VAT withholding (no
WTH is done for VAT).
• Code “1” – a general withholding may be applied according to general
resolution 2854 (AFIP).  10,5% (by goods) or 16,8% (by services) are the
VAT % of withholding in case invoice is more than $ 10.000. If the invoice is
less than $ 10.000 the % of VAT withholding will be the same of VAT rate -
10,5% or 21%-.
• Code “2” – Vendor does not comply with AFIP regulations in providing fiscal
documents, so AFIP considers it a bad vendor. VAT withholding is the
same of VAT rate (10,5% or 21% VAT withholding).
• Code “3” – VAT is not withheld because vendors are either exempt or not
registered for VAT with AFIP.  0% VAT withholding.
• Code “4” – Vendor does not comply with the recognized supply chain
process, so AFIP considers it a bad vendor. VAT withholding is the same of
VAT rate: 10,5% or 21% VAT withholding
• Code “5” – Vendor has issued type-M invoices with net amount over ARS
100, so AFIP considers it a bad vendor.  VAT withholding is the same of
VAT rate:10,5% or 21% VAT withholding. 34
• Examples of the files:

• Extract of vendors from ERP system:
• File from AFIP:
35
• Selection screen in SAP program:
This program should update vendor master data and open items.
36
Usual Z reports not supported by SAP localization
• Some reports are not covered by SAP localization. Below is a list of the usual
ones:
- Padrón ARBA (vendor & customer updates for IIBB – WTH & Percept for Bs As)
- Padrón Alto Riesgo CABA (vendor & customer updates for IIBB – WTH & Percept
for CABA)
- Percepciones IIBB done by the Company – TXT file to import in the apps.
37

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Workshop Argentina Localization

Usual Z reports not supported by SAP localization

This report is executed monthly and there are two versions:

• DGI Official document numbering

• DGI Official document numbering

• Maintain versions for Daily VAT Report

• Maintain identification numbers for foreign persons

• Example of Tax Classes in output of Daily VAT

• Maintain Currency Class

This is the selection

Complete the posting

This field must be

Indicate the name of the

• VAT Perceptions – Output List

• Income Tax Withholding (Retenciones Ganancias)

Complete the posting

Field “Withholding Type”

Indicate the name of the

• Income Tax Withholding (Retenciones Ganancias) – Output List

Complete the posting

Field “Withholding Type”

Indicate the name of the

• VAT Withholding – Output List

• Process explained by Tax Advisors from one client:

• The information to update in the system is related to the VAT Withholding

• Examples of the files:

• File from AFIP:

• Selection screen in SAP program:

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