Peruvian Tax Office SUNAT describes the billing and XML invoice generation rules in a dynamic manner, In order to support this behaviour, SAP customers generate the information from their SD sales document in order to allow the business user to see the final invoice information and also to be transfered transparently to SUNAT.
The purpose of this blog is merely to list and demonstrate how the most important requirements today could be represented in a pricing schema, but by no means it should replace any existing one, as existing pricing schemas today are supposed to be generating legally valid invoices. Bearing that in mind, the impact of SUNATs requirements modifications cannot represent high impact. Anyhow, typically, the granularity level required involves a revision of the old pricing set up for the country operations and may even affect valid business operations.
Btw, all the required pricing elements can be configured as statistical and should be:
- a pricing condition for all taxes or other items where base amount must be reported (e.g. catalogs 7 and 5) in order to save the taxable amounts.
- a subtotal for elements where only the total is needed to minimize the impact.
Notice:
- The total SD condition value should always contain the information that must be reported, e.g. if unit value must be reported, then then condition base value must be set to 1.
- When the princing element should be transported, the new pricing printing scheme must be used in order to be consistent with the SD standard printing pricing functionality and to be able to comply with SUNAT behavior in terms of element visibility. E.g. for optional elements, they have to be transfered to SUNAT only if value is not 0.
- Referenced SUNAT Catalogs are published in their electronic payments site.
- Credit and debit notes also require to specify issuing reason only at invoice header level.
- Some pricing entries as described from tax office (or components) may not represent a meaningful semantic business concept.
Let's take now a look at the different requirements from the tax office, considering the most frequent semantic elements for Invoices (all are supported by SAP Document Compliance):
1.Header level pricing
1.1 Surcharges, Discounts and Tax Perceptions (all optional)
All there entries must correspond to SUNAT Catalog 53, consider discounts and surcharges are defined as percentages only.
1.1.1 Discount affecting IGV/IVAP taxable amount
This pricing element is not the summarization of discounts, but a header level discount.
1.1.2 Surcharge affecting IGV/IVAP taxable amount
This element is a header level surcharge. Notice, line item level surcharges are not defined in the regulation.
1.1.3 IGV/IVAP Taxes Perception
When appropriate tax perceptions must be defined. Notice that invoice operation type is impacted.
1.2 Global Tax Totals (required)
1.2.1 Total taxes amount
This is the summarization of all taxes. It is a best practice to have a pricing subtotal adding all the entries described in 1.3.
1.3 Tax Sub Totals (only required if not "0")
Header level tax reporting is driven by catalog 5, which must consider also the tax reason, and is also a summarization of item level tax reporting driven by catalog 7. Unlike Catalog 7 that involved business reasons, catalog 5 is only splitting taxes by reasons.
1.3.1 IGV Exempted
This pricing element must is present when the customer is not subject to IGV (similar to VAT). The tax amount will be 0, but that taxable amount must be reported.
1.3.2 0% IGV Rate
This is for materials or services with 0% IGV (aka "Inafecto"). The tax amount will be 0, but that taxable amount must be reported.
1.3.3 Free of Charge
This is used for free of charge (or "samples") scenarios. The tax amount will be 0, but that taxable amount must be reported.
1.3.4 IGV
This is for items subject to IGV.
1.4 Header Subtotals
1.4.1 Total amount (no discounts, no taxes, etc.)
This is typically the gross value, and it can be taken directly, nevertheless, since this value is later to be aggregated, it can be copied into a subtotal.
1.4.2 Total amount with taxes
This is the summarization of 1.4.1 and 1.2.1
1.4.3 Total Discounts
This is the summarization of 2.4 and 1.1.1
1.4.4 Total Surcharges
Summarization of 1.1.2
1.4.5 Due Amount
Summarization of 1.4.4, 1.4.3 and 1.4.2
In this example down payments are not considered.
1.4.6 IGV Detraction calculation
Here the final amount and percentage must be calculated.
Notice: for local Peruvian operations in foreign currency, each detraction percentage may need a single condition, as it must be presented in national currency code. This is not contemplated in the current example.
ref:
What are detractions?
2 Item level pricing
2.1 Net Amount (with line discounts, without taxes)
This is the net amount subtracting the discounts and without any taxes.
Important: Consider line items surcharges are not defined by the regulation as of today, so any surcharge at item level should be aggregated here!
2.2 Total unit price .
This is the unit price. Since the value of the condition is by unit, the condition base value should be set as such..
Important: Consider line items surcharges are not defined by the regulation as of today, so any surcharge at item level should be aggregated here!
2.3 Free of charge (samples) reference unit price
This condition should contemplate the market value (or reference price) in the condition base value even when the condition amount is obviously 0.
2.4 Discount - affecting IGV/IVAP taxable amount
Regular item level discount.
Notice only percentage based discounts are regulated, if other type of discount is used, then a conversion to percentage is suggested using pricing formulas, so as to come up with the percentage to be presented to the tax office.
2.5 Total unit price (without global surcharges or taxes)
This can be considered as the list price. Just like item 2.2, the base unit must be adjusted.
2.6 Taxes
This is regulated by Catalog 7 from SUNAT regular tax determination. Kindly consider analyzing the latest from SUNAT prior to implementation.
Access sequence for line item tax subtotals must contemplate header level order reason.
Notice:
- Base condition amount and percentage will be required for each.
- Tax indicators or transferring to account is not used or required.
- MWST can still be used as the unique non-statistical IGV condition.
2.6.1 Tax subtotal for IGV - regular sales operation
This is amount for the IGV for local operation, without a particular order reason, for materials/services subject to IGV and regular tax payer order customers.
2.6.2 Tax subtotal for IGV - Grant
As an example, for any grant (or any legally valid order reason described in catalog 7) the affected tax information has to be calculated in a condition.
2.6.3 Tax exempt
For ordering customers not subject to IGV, this tag will notify the corresponding base value and percentage.
2.6.4 Tax subtotal for 0% IGV Rate
For materials/services subject to 0% IGV, this tag will notify the corresponding base value and percentage.
2.6.5 Tax subtotal for 0% IGV Rate for Grant
As an example, for any grant (or any legally valid order reason described in catalog 7) the affected tax information has to be calculated in a condition for materials with 0% IGV.
2.6.6 Tax subtotal IGV for Export with 0% IGV rate
For export operation (normally affected to 0% IGV rate), the information will be recorded in this condition.
A sample SD pricing addenda setup for Peru
So, basically in order to comply with these requirements, SD pricing should contemplate:
- Statistical splitting of taxes based on document business reason (typically MWST does now have any business reason as part of the access sequence)
- Additional subtotals to conform splitting and summarization rules in accordance with related catalogs
Notice:
- All condition names are simply didactical and are not SAP standard pricing conditions.
- The pricing set up is mainly accommodating tax office requirements today to produce a legally valid invoice.
Also, a generic pricing setup example is provided in this: -->>>
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