Export transactions

Handling export transactions

The application of a 0% VAT rate to exports and intra-community supplies of goods was introduced as part of the EU and national VAT systems to ensure tax neutrality in international trade and facilitate the free movement of goods. The following conditions must be met to apply such sales according to the law:

  • Export (non-EU customer)
    • The goods must physically leave the territory of the European Union
    • The export of goods must be confirmed by the customs authority using either a special electronic document (IE-599) or a paper document (SAD)
      Note
      The IE-599 document originates from the Automated Export System (AES), which is used for handling export transactions.
      .
  • Intra-Community supply of goods (ICS) (EU customer)
    • Goods must physically move between two EU countries
    • The supply of the goods must be confirmed either by shipping documents issued by the carrier or a specification signed by the consignee

In addition, to qualify for the 0% VAT rate on exports or intra-Community supplies of goods, having the documents specified in the VAT Act is not enough. The goods must actually be delivered to a specific and identifiable consignee. Both the vendor and the customer must be VAT-registered entities. For ICS, the entities must be located in different EU countries. For exports, the vendor must be located outside the EU.

The following changes have been made to enable the registration of export transactions in Comarch POS:

  • customer type (National/EU/Non-EU) can be synchronized and edited
  • transaction type (National/EU/Non-EU) can be synchronized and edited for the aforementioned document types
  • VAT rates defined for export transactions from ERP system are synchronized
  • VAT rate table for export transactions is updated
  • when the customer or transactions type is changed, the VAT rates in documents and VAT rate tables are updated automatically

Customer form

On the customer form, there is a Type parameter with available options:

  • National – default value when adding a new customer
  • EU
  • Non-EU
Note
If the Prefix field on the customer form is changed, the Type field is automatically updated.

Customer list

A Customer Type filter is available on the customer list. The default value is Any, with the following options: National, EU, Non-EU. You can use this filter to limit the search results by customer type.

Export sales in documents

Export sales is supported for the following document types:

  • Sales invoice
  • Sales invoice quantity correction (including manual corrections)
  • Sales advance invoice
  • Sales advance invoice corection
  • Sales order
  • Sales quote
  • Sales order release

In the field with document attributes, there is a new field Transaction Type has been added, with the following selectable values:

  • National
  • EU
  • Non-EU

The Transaction Type field is completed as per the customer type selected in the document. It is also editable directly in the document, subject to the following rules:

  • changing the transaction type in the document does not affect the type set on the customer form
  • regardless of whether the item values are recalculated, the Transaction Type field in the document is always updated according to the selected customer type when selecting a new customer in the document
  • selecting the same customer again always refreshes the field in the document, ensuring that it corresponds to the type assigned to the customer
  • the value of this field is only changeable in unconfirmed documents (including open sales orders).

If both customer and recipient are selected in the document:

  • both the customer and the recipient are of EU or Non-EU type, and the transaction type is set according to the type specified on the customer form
  • if the customer is either EU or Non-EU, and the recipient is National, the transaction type is set according to the type specified on the recipient form
Example
A Polish company (TIN starting with PL) sells goods to a German company (TIN starting with DE) that are transported from Katowice to Gdańsk. This transaction cannot be taxed at 0% as an intra-community supply of goods, because the goods were not moved to another country.
  • If the customer is National type and the recipient is EU or Non-EU, the transaction type is set according to type specified on the customer form

Generation of receipts to sales order releases with EU/non-EU transaction type is blocked. If attempted, the following message is displayed at the point of sale: Unable to generate a receipt. A receipt can only be generated to sales order releases of national type.

It is possible to generate a single sales invoice to multiple SO releases. This mechanism has been extended to verify the transaction type. All selected release documents must have the same transaction type, otherwise the following message will be displayed at the point of sale: Unable to generate a trade document. The sales order releases selected have different customers, transaction types or VAT directions and aggregation methods.

Blocking buy-back for export documents

A buy-back item can be added to a document only if its transaction type is national. For other transaction types, the following message is displayed: An item of buy-back type can only be added to documents of “National” transaction type.

The system supports two blockades:

  • when attempting to change the transaction type in the document with already bought-back items. The following message is then displayed at the point of sale: The transaction type cannot be changed. The document contains items of buy-back type.
  • when attempting to change the customer type to EU or non-EU. The following message is then displayed at the point of sale: Cannot select a foreign customer in the document. The document contains items of buy-back type.

Changing document type

The prices and discounts remain unchanged when changing the document type from a receipt to a sales invoice or vice versa. However, if changing the document type involves a different customer and confirmation of item recalculation according to the customer’s settings, the prices and discounts will change.

When changing the document type if no customer is specified in the document or it is national, the transaction type does not change.

When changing the document type from a receipt to a sales invoice if the selected customer is EU or non-EU, then at the point of sale:

  • a standard price update notification is displayed
  • the Transaction Type field in the invoice is set to EU/non-EU
  • the VAT rates for the invoice items are updated
Note
Changing the transaction type and recalculating prices removes any discounts assigned by the user.

When changing the document type from a sales invoice to a receipt if the selected customer is EU or non-EU, then at the point of sale:

  • a standard price update notification will be displayed
  • the Transaction Type field on the invoice is set to national
  • the VAT rates for the receipt items are updated according to those defined on the item form

VAT rates

The 0% VAT rate is applied to exports of goods. This means that the subtotal is equal to the total. For services directly related to the export, a 0% VAT rate can be applied. If the services are not directly related to the export, a non-taxable rate can be applied. The ERP system allows for the flexible configuration of VAT rates on export documents. The default rate is 0% for goods and services, except for services within the PL rate group. For these services, the non-taxable rate is set by default, but it can be changed.

If the transaction type in the document is set to EU or non-EU, the VAT rates for the document items are set according to the values defined in the VAT configuration under VAT rates for export.

If VAT is calculated on subtotal in the price list, then the total prices of items added to a document with an EU or non-EU transaction type are calculated by increasing the subtotal prices from that price list by the export VAT rate.

If VAT is calculated on total in the price list, then the total prices of items added to a document with an EU or non-EU transaction type are calculated by increasing the subtotal prices from that price list by the export VAT rate.

Note
The total price is always calculated the same way as with the setting of VAT calculation on the subtotal amount, regardless of the VAT directions.
Example
The standard VAT rate for item A for sales and purchases is A: 23,00%.
The item price in the price list is as follows:

  • Subtotal price = 00 PLN
  • Total price = 00 PLN

However, if the document applies to an export transaction (EU or non-EU), the export VAT rate C: 0.00% should be applied. When adding this item to the document while the total price is applied, the regular total price on the document item should be PLN 100.00.

Intra-Community transactions for generated documents

When generating new documents, the transaction type is inherited from the source document and the corresponding VAT rates are applied to its items. However, the receipt is an exception to this rule because it can only be of the National transaction type. Therefore, when generated from a sales order with a different transaction type, its transaction type is always set to National.

The Transaction Type field is inherited when:

  • generating a sales order from a quote, even if the customer type has changed in the meantime, and it is editable
  • copying a sales quote; its value is copied from the original quote to the created copy
  • generating a sales invoice from an order, even if the customer type has changed in the meantime, and it is editable
  • generating an advance invoice to a sales order
  • generating a correction to a sales invoice and a sales advance invoice
Note
The export VAT rate for all items in the ASI document is the same.
Note
On databases generated in the French language, the Calculate VAT on ASI parameter is available. Its setting is ignored when adding items to ASI.

When generating a sales invoice to a sales order, only those advance invoices that have the same transaction type are listed for settlement.

When generating a receipt to a sales order with an EU or non-EU transaction type, the following message is displayed at the point of sale: Cannot issue a receipt for an export transaction. Instead, a sales invoice will be generated.

Note
To generate a sales invoice for an export transaction from a receipt, first generate a receipt correction and then a new sales invoice.

Parking

When continuing or editing a parked document from another point of sale, regardless of its type (provided that the document can be parked and has a Transaction Type field), the original transaction type and VAT rates assigned to the document items remain editable and are preserved with the values at the time the invoice was first saved (similarly to the VAT direction and item prices).

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