Hierarchy
⤷ CRM (Application Component) Customer Relationship Management
⤷ CRM_APPLICATION (Package) All CRM Components Without Special Structure Packages
⤷ FBAS (Package) Financial accounting 'Basis'
Basic Data
Data Element | EGRKZ |
Short Description | EU Code / Code |
Data Type
Category of Dictionary Type | D | Domain |
Type of Object Referenced | No Information | |
Domain / Name of Reference Type | EGRKZ | |
Data Type | CHAR | Character String |
Length | 1 | |
Decimal Places | 0 | |
Output Length | 1 | |
Value Table |
Further Characteristics
Search Help: Name | ||
Search Help: Parameters | ||
Parameter ID | ||
Default Component name | ||
Change document | ||
No Input History | ||
Basic direction is set to LTR | ||
No BIDI Filtering |
Field Label
Length | Field Label | |
Short | 10 | EU Cde/Cde |
Medium | 15 | EU Code / Code |
Long | 20 | EU Code / Code |
Heading | 9 | EUCde/Cde |
Documentation
Definition
The European Union code (EU code) is used primarily for classifying tax codes that are considered in the EC sales list. It has come to be used for other purposes as well.
In most of the EU member states, it is only relevant for output tax. In some countries (Spain, Poland, Hungary, and Czech Republic), acquisitions from within the EU zone are also reported in the EC sales list.
In the context of this documentation, reverse charge entails posting the same amount as output tax and as input tax, whereby the relevant output tax is submitted to the tax authority and the relevant input tax is deducted. Acquisition tax is treated as a special reverse charge.
The values "1", "3", "4", "M", and "H" classify output tax codes with a tax rate of 0 % as relevant for the EC sales list, that is, no tax is posted. The values "5", "6", "7", and "8" classify input tax codes for EU acquisitions or reverse charge as relevant for the EC sales list, whereby the value "6" has been added for Hungary (HU). The value "9" is used for input tax codes for acquisition tax that is not relevant for the EC sales list. For many countries such as Spain, Czech Republic, or Hungary, other rules are applied in reporting. For more information, see the documentation for the country-specific solutions. The same applies for the value "A" except that it relates to reverse charge and not to acquisition tax. In addition, these codes cause tax postings to produce a total of zero. In this way, rounding differences are prevented during postings, which is particularly important when input tax is partially deductible and has three active conditions. Furthermore, tax accounts with tax categories ">" and "<" (input tax and output tax) can be used for the values "5", "6", "7", "8", "9", and "A".
Value "2" has been available in the input help for a long time. However, services were previously not relevant for the EC sales list in any country. From 2010, there is an EU ruling that stipulates that the service location for a service is the country of the service recipient if the service recipient is a company. The service provider issues the invoice with 0% output tax. The service recipient pays the input tax in his or her country and can deduct it at the same time (reverse charge). These transactions are portrayed separately in the EC sales list. The EU codes "4" and "5" are used for this purpose.
The code is still used for carrying out checks during document entry. If this code is used in a document to designate G/L account lines as relevant for the EC sales list ("1", "3", "4", "5", "6", "7", "8", "M", and "H"), a VAT registration number must also be specified in that document. This means that the VAT registration number of the reporting country is defined in the customer or vendor master record for the posting. During document entry, you can only enter a VAT registration number for manual G/L account postings. You cannot enter the VAT registration number directly in customer or vendor postings. For these postings, the VAT registration number is always taken from the master record (for document entry and document change) on the basis of the reporting country. This means that you can change the VAT registration number in the document by entering a different reporting country.
For Spain, the following EC codes apply as of July 1, 2011:
"M" - Spain: EU Goods Delivery - After Tax-Exempt Import
"H" - Spain: EU Goods Delivery - After Tax-Exempt Import by Fiscal Agent
These codes have been tried out in the same way as the EC code "1", but they have to be output separately in the Spanish EC sales list.
The value "B" has been introduced in order to not perform the check on the input/output tax accounts defined (tax categories ">" or "<"); tax codes with the value "B" are not EU tax codes and do not need to produce a balance of zero. This is used in countries such as Switzerland to be able to post nondeductibility with output tax.
History
Last changed by/on | SAP | 20130529 |
SAP Release Created in |