JDExperts Sp. z o.o. Polish legal requirement solution pack for JD Edwards World-short

Transcription

1 JDExperts Sp. z o.o. Polish legal requirement solution pack for JD Edwards World-short Short version

2 1 TABLE OF CONTENTS 1 TABLE OF CONTENTS Nagłówek3... Błąd! Nie zdefiniowano zakładki. 2 Poland Localisation Description - short General Statutory versus Best Business Practice Business needs and objectives Statutory Reports/Programs Bundle Polish Best Business Practices Reports/Programs Bundle (optional and additional): VAT Tax related items Domestic Purchase Registers Domestic Purchase Register corrections Import Purchase Register Sales Registers Sales Register - corrections Polish Legal Requirements for VAT Invoice Polish Legal Requirements for Credit Note Examples of screen and reports VAT Sales Register VAT Purchase Register... 7 Strona 1 z 7

3 2 Poland Localisation Description - short 2.1 General The object of this document is to present a general overview of the functionalities of the Polish localization for Oracle JD Edwards World A7.3 provided by JDExperts Localisation is referring to all legal requirements and business practices known to JDExperts partners from the specific countries. Maintenance of the localisations refers to all changes needed in order to ensure compliance with current changes in corresponding country fiscal regulations. 2.2 Statutory versus Best Business Practice Based on our experience drawn from services on setting-up JD Edwards World to fulfill Polish statutory requirements and with the knowledge of the local market and JDE clients requirements we split the localisation in two separate bundles: Statutory Reports Bundle (minimum version) Polish Best Business Practices Reports Bundle (extended version) From a service/product point of view a localization is generally based on new programs, tables and Category Codes. The localization in fully customizable which means for instance we use customer UDCs (system code 55, 56 or another customer code) and the UDC is set up in the processing option within the program to avoid conflicts with customer system setup. Everywhere where possible, we use standard JD Edwards functionalities and programs. In case it was required we ve copied original programs into customer versions ie. P04105 to P or P03105 to P Our approach was to make as less development as possible using standard JD Edwards tables in order to minimize any negative impact of the Polish localization on the customizations already normally existing in a multinational company software environment. 2.3 Business needs and objectives End users goals are to achieve the following key business needs and objectives; Reliable product built within JD Edwards Comprehensive and standardized local reporting (statutory reports) Fulfill needs of the local business environment (polish best business practices) Automatic integration to other modules 2.4 Statutory Reports/Programs Bundle 1. VAT processing and registers Purchase (domestic, import, EU) Sales (domestic, export, EU) A/P corrective voucher entry A/P corrective voucher match 2. Audit reports G/L Transaction Journal G/L Trial Balance A/P and A/R Trial Balance Strona 2 z 7

4 3. Invoices processing and printout Sales Invoice print Sales Corrective Invoice print A/R Invoice entry and print A/R Corrective invoice entry and print 2.5 Polish Best Business Practices Reports/Programs Bundle (optional and additional): Sales Corrective Invoice Control specific functionality to control corrective invoices issues not to exceed original invoice value or amount Petty Cash management specific functionality to manage incoming and outgoing cash transactions (including required printouts) and to provide daily closing cash reports Automatic Payments payment date management for written payment groups 2.6 VAT Tax related items There must be a separate register for sales and purchases Separate registers must be maintained for correction invoices and vouchers. Additionally, registers are created by types of purchases and sales such as: domestic, European Union, import/export. The purchase registers are arranged in sequential invoice number (assigned internally in the company) order. For non-domestic purchases and sales there is additional date registered: delivery date. It is used for VAT register processing. For sales corrections there is additional date completed: approval date. It is used for VAT register processing. VAT registers are based on Service tax date. The VAT rate and value must be shown separately for each rate for the month. The sales registers are arranged in sequential invoice issue date and invoice number order, regardless of the date of actual sale. 2.7 Domestic Purchase Registers Domestic purchase registers are grouped into: domestic purchase register domestic purchase register - corrections domestic purchase register - fixed assets domestic purchase register - fixed assets corrections 2.8 Domestic Purchase Register corrections In addition to the above information specified for the domestic purchase registers, the correction registers also include reference to the original invoice. 2.9 Import Purchase Register The Ministry of Finance has stated that the import register should contain the following: Sequential register number Date of customs duty clearance (date of SAD) Vendor s name and address Amount due to vendor according to the rate of NBP (National Bank of Poland) used in SAD document Amount of customs duty Import tax amount - (actually not needed as of 1/1/97, replaced by packaging tax) Strona 3 z 7

5 Amount of excise tax VAT basis VAT amount for tax groups Manipulation costs each particular VAT rate and VAT amount in the separate line by each invoice number total liability, net total amount, total duty, total packaging tax, total excise tax, total VAT amount for the given invoice number total net amount and VAT total amount for the page of report total net amount and VAT total amount for the report by each particular VAT rate 2.10 Sales Registers The Ministry of Finance has stated that the sales register should contain the following: Sequential register number Invoice number Sales date Invoice date Buyer s VAT registration number Buyer s name and address each particular VAT rate and VAT amount in the separate line by each invoice number gross and net amount by each particular VAT rate gross total amount, net total amount and VAT total amount by each invoice number gross total amount, net total amount and VAT total amount for the page of report gross total amount, net total amount and VAT total amount for the report by each particular VAT rate Sales registers are prepared for sales invoices, simplified invoices, invoice corrections (credit notes) and simplified invoices corrections (simple credit notes) Sales Register - corrections In addition to the above information specified for the sales register, the correction sales registers also include reference to the original invoice. Document type selection and tax rate area control which entries are included on this report Polish Legal Requirements for VAT Invoice Invoice Header Name, mailing address and Tax Id number (Polish NIP) of company issuing the invoice. This information should be possible to print when a client does not use a letterhead for printouts. Invoice title there are two kinds of invoices in Poland: a regular VAT invoice and a Credit Note. The only difference is invoice title: VAT Invoice (Faktura VAT) for a regular one Credit Note a Credit Note. Invoice number, Name, mailing address and Tax Id number (NIP) of the buyer when simplified version of an invoice is printed the Tax Id Number should be suppressed. Page number if possible, the number of total pages of the invoice should be printed next to the current page number (ex. page 1 of 3), Date of printing, Sales/ Ship date, Detail Line Sequential number this number is assigned while the invoice is printed, just to enumerate all items within it. Always starts from 1 and increases by 1, Strona 4 z 7

6 Item description significant item description, Item number, 2nd item number, description, Item catalogue number (PKWiU) when item is eligible to be sold with 7% VAT rate, Quantity, Unit of measure the only one unit of measure can appear on the printout. I should be possible to force the system to set pricing unit of measure the same as a transaction unit of measure. Unit price the Polish Financial Law states that 1 grosz (1/100 of polish zloty - PLN) is the smallest unit of currency, therefore each amount printed on an invoice must be rounded up to 2 decimals (including unit price), Extended price, VAT rate, VAT amount, Gross amount. Invoice footer Total Net amount, total tax amount, total gross amount, Label of total order amount after tax calculation the total order value is printed and preceded by a proper label: Total to pay, if the value is positive or Total To Return, if the value is negative. Described places Tax Summary by tax rate totals of net amount, tax amount and gross amount for each VAT rate, Total to pay in words the effective amount to pay must appear as a number and in words. The text must reflect language preferences, for signatures: customer and own responsible person 2.13 Polish Legal Requirements for Credit Note When corrective invoice is printed some additional aspects must be considered: Short description of correction reason - text lines or Print Message can be used for that purpose. Original invoice number and date header of corrective invoice must contain reference to the original invoice (number and date). All detail lines from the original invoice must appear on the credit note all detail lines within credit note are divided into two sections; lines before correction (image of original invoice) and lines after correction (how invoice should look like). Each section must be preceded by a subheading: Lines to be corrected and Corrected lines. Each section must be summarized Examples of screen and reports Sample screen of main Polish Localization Menu G55PL J.D. Edwards & Company S Display all Polish Localization Menus... OPERATIONS... REPORTS 1. PL Invoice Entry 14. VAT Reports 2. PL Voucher Entry 15. G/L Reports 3. Tax Revisions 16. A/P Reports 4. Invoicing 17. A/R Reports 5. Cash Management 6. Credit Note Control 7. PL Automatic Payment Selection or command ===> Strona 5 z 7

7 Sample Reports VAT Sales Register Numer str. - 1 Wersja..... PL0001 Uruchomił/a: JAN_K Jan Kowalski J.D. Edwards & Company REJESTR SPRZEDAŻY VAT Data - 09/07/02 Raport za okres : 09/06/01-09/06/30 Data Data Numer Ty Dok. Kwota Stawka Wartość Wartość Lp. Sprzed. Faktury Dokument Dk Firma NIP Nazwa Odbiorcy Netto VAT VAT Brutto ===== ======== ======== ======== == ===== =================== ======================================== ===================== ====== ===================== ===================== 1 09/06/11 09/06/ RI PL ABC Sp. z o.o. ul. Al. Jerozolimskie 85 Warszawa ,99 7,00% 84, , Suma faktury : 1.200,99 84, , /06/13 09/06/ RI PL PLL LOT S.A ,00 22,00% , , Suma faktury : , , , /06/21 09/06/ RI PL PLL LOT S.A ,21 22,00% 3.694, , Suma faktury : , , ,16... Podsumowanie podatków ,21 22,00% , , ,99 7,00% 84, ,06 ==================== ===================== ====== ===================== ===================== --- OSTATNIA STRONA --- Suma rejestru: , , ,22 Strona 6 z 7

8 VAT Purchase Register J.D. Edwards & Company Numer str. - 1 REJESTR ZAKUPÓW VAT Data - 09/07/02 Wersja..... PL0001 Uruchomił/a: JAN_K Jan Kowalski Raport za okres : 09/06/01-09/06/01 Data Numer Data Numer Ty Nazwa Wartosc Stawka Wartosc Wartosc Lp. wpłaty Faktury Faktury Dokum. Dk NIP Dostawcy Netto VAT VAT Brutto ===== ======== ========================= ======== ======== == ===== ======== ================== ========================================= ================= ====== =============== ================= 1 09/06/20 FV/00345/06/ /06/ PV PL PLL LOT S.A ,12 7,00% 783, , Suma faktury : ,12 783, , /06/21 FV/00955/06/ /06/ PV PL PLL LOT S.A 9.312,12 22,00% 2.048, , Suma faktury : 9.312, , , /06/21 FV/00956/06/ /06/ PV PL PLL LOT S.A 7.044,39 7,00% 493, , ,39 493, ,50 Podsumowanie podatków Suma faktury : ,12 22,00% 2.048, , ,51 7,00% 1.276, ,42 ================================= ================= ====== =============== ================= --- OSTATNIA STRONA --- Suma rejestru: , , ,21 Strona 7 z 7