Understanding the Setup for Tax Rate Areas for Belgium

You use the Set up Tax Rate Area Document Type (P74B500) program to set up the tax rates and areas for Belgium. You must set up the tax rate area and valid document types according to the type of VAT that is being reported. The data that you enter in this program is stored in the Monthly VAT (F74B100) table.

Tax rate areas must be set up according to accepted Belgian legal codes. Existing legal codes retrieve tax data from one of the two Code Tax/Amount fields in the Taxes (F0018) table.

Note: The Code Tax/Amount column is not part of the UDC table (74B/TA). It corresponds to the Set up TAX Rate Area / Document Type program (P74B500) and indicates which field in the F0018 table is used in the report.

This table shows examples of values in the VAT Report Code (74B/TA) UDC table and an additional column for the tax code used in the Set up Tax Rate Area Document Type program:

Code	Description 01	Description 02	Code Tax/Amount
00	Zero tax	Outgoing	A
01	6 percent tax	Outgoing	A
02	12 percent	Outgoing	A
03	21 percent	Outgoing	A
45	VAT Co-contractor	Outgoing	A
46	Free from VAT: Intracommunity goods	Outgoing	A
47	Free from VAT: Export, non-EU	Outgoing	A
48	Credit notes for code 46	Outgoing	A
49	Credit notes for others	Outgoing	A
54	VAT payable	VAT payable	T
55	Intracommunity Goods	VAT payable	T
56	Co-contractor goods and services	VAT payable	T
57	Non-EU import, VAT domestic	VAT payable	T
59	VAT recoverable	VAT recoverable	T
61	Corrected total VAT payable	VAT payable	T
62	Corrected total VAT recoverable	VAT recoverable	T
63	VAT on credit notes received	VAT payable	T
64	VAT on credit notes sent	VAT recoverable	T
81	Goods and services	Incoming	A
82	Services and others	Incoming	A
83	Investments	Incoming	A
84	Credit notes for code 86	Incoming	A
85	Other credit notes	Incoming	A
86	Intracommunity goods	Incoming	A
87	Other services	Incoming	A
98	Not in VAT report	Outgoing	A
99	Not in VAT report	Incoming	A

This table shows examples of tax rate areas that you might use in Belgium. You can set up the document types with a doc type value of asterisk (*), or you can use a specific document type.

Tax Rate Area	Doc Type	VAT Code	Code Tax/Amount	Description of Tax Rate Area
CNPUGOBEL	*	81	A	Credit notes - Purchasing goods Belgium
CNPUGOBEL	*	85	A	Credit notes - Purchasing goods Belgium
CNPUGOBEL	*	63	T	Credit notes - Purchasing goods Belgium
CNPUSEEUC	*	82	A	Credit notes - Purchasing services European Community
CNPUSEEUC	*	84	A	Credit notes - Purchasing services European Community
CNPUSEEUC	*	87	A	Credit notes - Purchasing services European Community
CNSABEL	RI	49	A	Credit Notes - Sales Belgium
CNSABEL	RI	64	T	Credit Notes - Sales Belgium
CNSAOTHER	RI	49	A	Credit Notes - Sales orders
PUGOBEL	PV	81	A	Purchasing goods - Belgium
PUGOBEL	PV	59	T	Purchasing goods - Belgium
PUGOEUC	PV	81	A	Purchasing goods - European Community
PUGOEUC	PV	86	A	Purchasing goods - European Community
PUGOEUC	PV	59	T	Purchasing goods - European Community
PUGOEUC	PV	55	T	Purchasing goods - European Community
PUINVNONEU	PV	83	A	Purchasing Investments - non-European Community
PUINVNONEU	PV	87	A	Purchasing Investments - non-European Community
PUINVNONEU	PV	56	T	Purchasing Investments - non-European Community
PUINVNONEU	PV	59	T	Purchasing Investments - non-European Community
PUSEEUC	PV	82	A	Purchasing services - European Community
PUSEEUC	PV	87	A	Purchasing services - European Community
PUSEEUC	PV	56	T	Purchasing services - European Community
PUSEEUC	PV	59	T	Purchasing services - European Community
SABEL0	RI	00	A	Sales - Belgium 0 percent
SABEL21	RI	03	A	Sales - Belgium 21 percent
SABEL21	RI	54	T	Sales - Belgium 21 percent

Note: In addition to the tax rate area setup described in this section, you also use the Tax Rate Area and Transaction Type Mapping program (P740018A) to associate tax rate areas to transaction type codes.