SAP BLOG Reporting VAT in Mexico with ACR: Understanding the Configurations and Output of the VAT Declaration Report

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22 Ara 2017
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The VAT Declaration (MX_VAT_REP) report is one of the legal requirements that companies are asked to submit to SAT (legal authority) in Mexico.

To run this report with Advanced Compliance Reporting (ACR), you need to go through some configuration settings that are specific to the report. In this blogpost, you’ll learn what are the configuration settings required for the VAT Declaration report as well as what is the logical structure of the output file of the report.

Configuration:

Let’s start with the configurations you’ll need to go through to run the report in SAP S/4HANA:

You’ll find a comprehensive list of the configuration setting of the report here, including the configuration of VAT target tax codes into tax boxes with examples.

Once you’re done with the configurations, you’ll be ready to run the report and generate the ALV output.

ALV Output:

The ALV output of the report is structured according to the Determinación del Impuesto al Valor Agregado (page 4-6) section that is contained in the Declaración Provisional o Definitiva de Impuestos Federales SAT form.

Below we bring you an overview of the output ALV so that you can understand how each one of the fields is calculated. You can use this table as a reference whenever you’re in doubt about where the values contained in your ALV output come from.

Element NameLabel in EnglishBusiness Explanation
FIMX_S_VATVAT DeterminationSection
SUMMARYAmounts from Paid TransactionsSubsection
TOTAL_AMT_16_–25_VATTotal Amount for Transactions Paid with 16% VATTotal Amount for Transactions paid with 16% VAT (Input) +
Total Amounts for Import Transactions with 16% VAT (Input) +
Total Amounts for Transactions Paid with 16% VAT (Output)
TOTAL_AMT_IMP_16_–25_VATTotal Amount for Import Transactions with 16% VATTotal Amounts for Import Transactions with 16% VAT
TOTAL_AMT_0_–25_VATTotal Amount for Transactions Paid with 0% VATTotal Amounts for Transactions Paid with 0% VAT
TOTAL_AMT_VAT_EXEMPTTotal Transactions Paid with VAT ExemptAmount of Exempted (Non-Taxed) Transactions
DETAILS_ACT_16Details of Total Amount for Transaction paid with 16% VATSubsection
INTERESTS_PAID_16_–25_IP_VATInterests Paid with 16% VATTotal amount of tax box 1
ROYALTIES_16_–25_IP_VATRoyalties Paid among Related Parts with 16% VATTotal amount of tax box 2
OTHER_TRANSACTIONS_16_–25_IP_VATOther Transactions Paid with 16% VATTotal amount of tax box 3
TOTAL_16_–25_INPUT_VATTotal Amount for Transactions paid with 16% VATSum of tax boxes 1, 2, 3
DETAILS_IMP_TAX_16Details of Total Amounts for Transactions Paid for Assets Import and Services with 16% VATSubsection
INTANGIBLE_ASST_IMPORT_16_–25_IPIntangible Assets Import with 16% VATTotal amount of tax box 4
TEMPORAL_IMPORTS_16_–25_IP_VATTemporary Import of Assets with 16% VATTotal amount of tax box 5
SERVICES_IMPORT_16_–25_IP_VATServices Import with 16% VATTotal amount of tax box 6
OTHER_IMPORT_TRANASCT_16_–25_IPOther Import Transactions with 16% VATTotal amount of tax box 7
TOTAL_16_–25_IMPPORT_IP_VATTotal Amounts for Import Transactions with 16% VATSum of tax boxes 4, 5, 6, 7
DET_TAX_AGGR_CREDTax on Creditable VATSubsection
TOTAL_16_–25_VATTotal VAT for Amounts of Transactions Paid with 16% VATTotal Amount for Transactions paid with 16% VAT (Input)
TOTAL_IMP_TRANSACT_16_–25_VATTotal VAT for Import-Related-Transactions with 16% VATTotal Amounts for Import Transactions with 16% VAT (Input)
TOTAL_16_–25_VAT_TRANSFERREDTotal VAT Transferred to Taxpayer (Effectively Paid)Total VAT for Amounts of Transactions Paid with 16% VAT(Input) +
Total VAT for Import-Related-Transactions with 16% VAT (Input)
VAT_TRANSF_PUR_FOR_TAXED_TRANSVAT Transferred for Purchases Related to Taxed TransactionsTotal amount of tax box 8
VAT_IMP_PUR_TAXED_TRANSPaid VAT for Imports of Purchases Related to Taxed TransactionsTotal amount of tax box 9
VAT_TRANSF_INVESTMNT_FOR_TAXEDTransferred VAT due to Acquisition of Investments Related to Taxed TransactionsTotal amount of tax box 10
VAT_IMP_INVESTMT_FOR_TAXEDPaid VAT for Import of Investments Related to Taxed TransactionsTotal amount of tax box 11
TOTAL_VAT_ALL_TRANS_TAXEDTotal VAT Related to Taxed TransactionsSum of tax boxes 8, 9, 10, 11
VAT_TRANSF_PUR_NONTAXED_TRANSTransferred or Paid VAT for Acquisition of Assets from Investments Related to Non-Taxed TransactionsTotal amount of tax box 12
VAT_IMP_PUR_NONTAXED_TRANSTransferred or Paid VAT for Import of Investments Related to Non-Taxed TransactionsTotal amount of tax box 13
VAT_FOR_TAXED_NONTAXED_TRANSVAT of Non-Taxed Assets that are Related to Taxed TransactionsTotal amount of tax box 14
PROPORTN_FOR_ARTICLE_5_OF_LIVAProportion Used According to Article 5 of the VAT Law (LIVA)(Total VAT for Amounts of Transactions Paid with 16% VAT (Input) + Total Amounts for Transactions Paid with 0% VAT (Output)) /
(Total VAT for Amounts of Transactions Paid with 16% VAT (Input) + Total Amounts for Transactions Paid with 0% VAT (Output) + Amount of Exempted (Non-Taxed) Transactions)If result is 1, report will show as 0. Otherwise, will report the calculated factor
PROPORTN_FOR_ARTICL_5B_OF_LIVAProportion Used According to Article 5B of the VAT Law (LIVA)User input in report’s selection screen
VAT_CRED_FOR_TAXED_NONTAXED_TRCreditable VAT Used for Taxed and Non-Taxed TransactionsUser input in report’s selection screen
VAT_CREDITABLECreditable VATIf total amount of tax box 16 is not 0,
then result = (Tax Box 16 * Total VAT Related to Taxed Transactions)Otherwise, if total amount of tax box is 0, but Proportion Used According to Article 5 of the VAT Law (LIVA) is not 0,
then result = (Total VAT Related to Taxed Transactions * Proportion Used According to Article 5 of the VAT Law (LIVA))
REVALUATED_VAT_AMTCreditable Amount Updated to Increase Derived AdjustmentUser input in report’s selection screen
TOTAL_CREDTABLE_DEDUCTABL_VATTotal Creditable VAT of the PeriodTotal Creditable VAT of the Period
DET_TAX_AGGR_VALUEVAT DeterminationSubsection
TOTL_TAXED_WITH_16_–25_OUTPUT_VATTotal Amount for Transactions with 16% VATTotal Amounts for Transactions Paid with 16% VAT (Output)
TOTL_EXP_TAXED_0_–25_OUTPUT_VATTotal Amount for Export Transactions with 0% Output VATTotal Amounts for Transactions Paid with 0% VAT (Output)
TOTL_TAXED_WITH_0_–25_OUTPUT_VATTotal Amount for Other Transactions with 0% Output VATTotal Amounts for Transactions Paid with 0% VAT (Output)
TOTL_ALL_TRANS_TAXEDTotal Summation of Taxed TransactionsTotal Amounts for Transactions Paid with 16% VAT (Output) +
Total Amounts for Transactions Paid with 0% VAT (Output)
TOTL_TRANS_VAT_EXEMPTAmount of Exempted (Non-Taxed) TransactionsSum of tax boxes 12, 13, 14
TOTL_OUTPUT_VAT_TAXTotal Caused TaxTotal Amounts for Transactions Paid with 16% VAT (Output) * 16%
QUANT_REVALUATED_RETRN_TO_COMPAmount Updated to Reintegrate Derived AdjustmentUser input in report’s selection screen
TOTAL_CREDITABLE_DEDUCTABL_VATTotal of Creditable VATSum of tax boxes 17 and 18
OTHR_AMT_PAYABLE_OF_COMPOther Amounts in charge of TaxpayerUser input in report’s selection screen
OTHR_AMT_RECEVBLE_OF_COMPOther Amounts in favor of TaxpayerUser input in report’s selection screen
TOTAL_VAT_PAYBLE_AMTPayable AmountIf Total Amounts for Transactions Paid with 16% VAT (Output) 16% > Total Creditable VAT of the Period,
then result = (Total Amounts for Transactions Paid with 16% VAT (Output) – Total Creditable VAT of the Period)
TOTAL_VAT_RETURN_AMTCredit BalanceTotal Creditable VAT of the Period – Other Amounts in charge of Taxpayer + Other Amounts in favor of Taxpayer
IMMEDIATE_VAT_RETURN_OBTAINEDObtained Immediate VAT ReturnTotal amount of tax box 24
TOTL_VAT_RETURN_AMT_OF_PERIODCredit Balance of the PeriodCredit Balance + Total amount of tax 20
PREV_PERIOD_TAX_RECEIVABLEReturn of Credit Balance from Previous Periods (Without Exceeding Amount in Charge)User input in report’s selection screen
DIFF_PAYABLEPayable DifferenceIf Total Caused Tax > Credit Balance of the Period,
then result = (Credit Balance of the Period – Total amount of tax box 21)
IEPS_TAX_CR_DEDUC_OF_ALCOHOLRemaining IEPS Credit Balance of Alcohol Products Other than BeveragesIEPS Credit Balance of Alcohol Products Other than Beverages
PAYABLE_VATPayable TaxIf total of tax box 22 > Payable Difference,
then result = 0.Otherwise, result = Payable Difference – Total amount of tax box 22
REMAIN_OF_IEPS_TAX_CR_DEDUCTIEPS Credit Balance of Alcohol Products Other than BeveragesIf total amount of tax box 22 > Payable Difference,
then result = (total amount of tax box 22 – Payable Difference)If result < 0, result will be reported as 0
DETAILS_ACT_VALUE_16Details of Total Amount for Transaction paid with 16% VATSubsection
INTRST_PAID_16_–25_OUTPUT_VATInterests Paid with 16% VATTotal amount of Tax Box 28
ROYALTIES_16_–25_OUTPUT_VATRoyalties Paid among Related Parts with 16% VATTotal amount of Tax Box 29
OTHER_TRANS_16_–25_OUTPUT_VATOther Transactions Paid with 16% VATTotal amount of tax box 30
TOTAL_16_–25_OUTPUT_VATTotal Amounts for Transactions Paid with 16% VATSum of tax boxes 28, 29, 30
DETAILS_ACT_VALUE_16Details of Total Amount for Transactions Paid with 0% VATSubsection
AGR_FORSTRY_LIVSTCK_0_–25_OUTPUTAgricultural, Livestock, Forestry, and Fishing Activities Taxed with 0% VATAbsolute total amount of tax box 31
OTHER_TRANS_0_–25_OUTPUT_VATOther Transactions Paid with 0% VATAbsolute total amount of tax box 32
TOTAL_0_–25_OUTPUT_VATTotal Amounts for Transactions Paid with 0% VATSum of tax boxes 31 and 32


Hints:


  1. The SAT form still has fields related to 11% VAT, which are no longer required to be reported, so these are not present in the ACR report.
  2. The SAT form field ‘IVA Retenido al Contribuyente’ (VAT withheld from the taxpayer) is not present in the report because this information is provided by others reports that are specific for withholding tax.
  3. If you are logged in Spanish, you’ll see that the ACR field descriptions are very similar to the SAT form. So, we recommend that you use this language to validate and print the report’s results.

For more information about the VAT Declaration report and other legal reports available in SAP S/4HANA with ACR, visit the documentation in the SAP Help Portal: help.sap.com/viewer/s4h_op_mexico.

Do you have questions about VAT reporting for Mexico in ACR? Check our SAP FAQ Note for VAT Reporting.

If you still got questions, you may also leave a comment to this blog and we’ll reply you asap.

If you feel you need further support, you can open a ticket for SAP in the SAP Support Portal, under the FI-LOC-FI-MX component.

See you next time,

Henrique

#ACR #SAPGoGlobal #SAPLocalization

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