Tax reporting Germany

[Former Member]

Hi all,

I have a German customer that shold start running SAP. I wonder what kind of VAT reporting do they do in Germany. They say that they have one monthly and one yearly VAT report. Could anyone please explain what reports in SAP that they need in Germany? In Sweden we use S_ALR_87012357 for monthly VAT-run, is it the same in Germany?

They also say that they are having a tax audit file, GDPDU. They will have ERP 6.0 and do we need any special configuration for that?

Thanks in advance!

BR L

[Former Member · Accepted solution]

Hello Lisa,

GDPdU is an abreviation in Germany for "Data Access right on Electronically Tax Audits".

Auditors have the right to get acccess on the data in three different ways:

A1 Direct Access of the auditor on the system

A2 Indirect Access over an internal employee for e.g. an accountant prints a list

A3 Providing a data file in a specific format to the auditor

The issue here is that the laws do not describe exactly tax relevant data.

This is in the hand of audited company who has to define it on their own.

For A1 there are roles defined for standard transactions which allow to restrict

the auditor on displaying the audited year and organisational units.

Besides the company is able to log the auditors entries.

For A2 you need not a solution as this is given with the authorisation of the employee

For A3 there are several possibilities depending on the tax order.

The auditor is allowed to switch between all possiblities!

The general tool which you need to use is DART (contains a data catalog for Germany)

which is not easy to handle as it is a several step approach as this tool is also used

in other countries like Portugal or US and the idea is also to use this tool for decommision purposes.

For HR there is an interface tool "HR Toolbox" to create files for tax audits in the HR area.

Besides you should not have archived data in SD, MM, FI, CO, PS and others for the years where

you want to create DART files else you can´t provide any data for audits with DART. The same is valid also for HR.

Well the implementation depends really on your company, the branch, system landscape and other circumstances.

I would suggest that you request directly to SAP or other companies a one day workshop to get a more detailed picture on this.

Implementing it without knowledge on green field will not suceed.

Latest when the auditor requests the data, you would have a rude awakening.

I did several national and international implementations on this topic, this is really very special.

It sounds that I want to sell myself but this not the case as I am fully blocked with work.

Above statements are really based on my personal experiences when I had your siituation as inhouse consultant.

I implemented as inhouse employee this for a huge global company with a big global system landscape.

On the end we engaged a consultant directly by SAP which helped to deal this within a global company.

Everything else may not work properly or to 50%.

kind regards

Bernd

Edited by: Bernd Nowack on Sep 30, 2010 11:14 AM

[Former Member]

HI All,

Just a short Info note for Bernd and others that may have this problem:

Quote: 'Besides you should not have archived data in SD, MM, FI, CO, PS and others for the years where

you want to create DART files else you can´t provide any data for audits with DART. The same is valid also for HR.'

You can reload the data into temp tables to do extracts if neded, but SAP mentions in there scrips that it is a lot better to do the extracts before archiving.

This is also a third party provider that can access archive data to do DART extracts without having to reload.

Check this Link: http://www.pbs-software.com/medien/whitepaper/PBS_CDART_2008_EN.pdf

Hope this helps.

Have a nice day,

Mark

Edited by: Mark Wright on Oct 7, 2010 11:44 AM

[attila_szasz]

Hi All,

this is not only lot better but essential that you run DART extracts prior the archiving since not all objects will be

reloaded as the documentatin of the transaction FTWB describes. For example FAGLFELXT is not reloaded...

Br

Attila

[dominic_holdstock]

Hi,

The standard VAT Report will cover the monthly VAT for Germany.

You will also need the EC Sales List.

GDPDU - this is the abbreviation used for the legislation. Basically the requirement is to extract the accounts in a format that the tax auditers can use. In SAP use the DART tool for this purpose.

There is also a note that explains how to make authorisation checks Year dependant. (It is a legal requirement to give the tax auditors access to the system for the years they are auditing.If by mistake you authorise them to see more years than they are auditing ,they can use that data in the audit)

Kind regards