Sections in Record Type C

Record type C includes sections for specific types of transactions in summary mode. The system populates these sections only when the section needs to be populated based on the declaration type and whether you specify to generate the data in summary or detail mode.

Record type C includes these sections:

Section FA: Summary of Transactions Documented by an Invoice.
Section FA includes:
- Third Party VAT Number
- Rental / Leasing
  You use the Additional Information Yearly List program (P74Y3016) to indicate that a transaction involves a rental or lease.
- Positive and negative transactions
  The system includes accounts receivable records (batch type is IB) as positive transactions and accounts payable records (batch type is V or W) as negative transactions.
- Taxable / Non Taxable/ Exempt Amounts
  The system uses the values in the Special Handling Code field of 74Y/DT to determine whether to include transactions in these fields.
- VAT amount
- Amount of transactions with VAT not exposed on the invoice.
  Transactions that you need to include in this section must be assigned a tax rate/area that is set up in the Multi Purpose VAT Classification by Tax Area/Item (F74Y011) table and has a value of 04 in the SP Class column which classifies the transaction as Vat Not Exposed on Invoice according to the Multi Purpose Classification (74Y/SP) UDC table.
- Amount of adjustment note.s
  The program uses the document type to determine which transactions are adjustment notes. Document types set up in the 74Y/DT UDC table that have the value 3 in the Special Handling Code field of UDC 74Y/DT are adjustments.
- VAT Amount of adjustment notes.
Section SA: Summary of Transactions Not Documented by an Invoice
Transactions that are not documented by an invoice must have a tax rate/area set up in the Multi Purpose VAT Classification by Tax Area/Item (F74Y011) table and have a value of 04 in the SP Class column which classifies the transaction as Vat Not Exposed on Invoice according to the Multi Purpose Classification (74Y/SP) UDC table. Section SA includes a summary by taxpayer ID of the number of transactions, the total amount, and whether the transaction involved a rental or lease. You use the Additional Information Yearly List program (P74Y3016) to indicate that a transaction involves a rental or lease.
Section BL: Transaction with subject based in tax haven countries (countries included in the black list), as well as a summary of transactions with non-resident subjects, and a summary of purchase of services from non-resident subjects. Section BL includes different data based on which declaration you generate.
Section BL includes these subsections:
- BL001
  This section includes information about the taxpayer, including name, date of birth, and country code if the taxpayer is an individual; or, the information about the company, such as the taxpayer ID, the country where the company is located, and the legal address of the company.
- BL002
  This section includes the VAT registration number, and indicates whether the declaration is to report transactions involving black list countries, transactions with non-resident subjects, or purchases of services from non-resident subjects. To include transactions as those involving black list countries, you must use the Additional Information Yearly List program (P74Y3016) to indicate that the transaction involves a black list country.
- BL003: Taxable, Non-Taxable, and Exempt Amounts
  This section is completed for only accounts receivable (positive) transactions when the report includes transactions with black list countries (field BL002002 is completed) or transactions with non- resident subjects (field BL002003 is completed). Section BL003 includes the total amount and the taxable amount of the transactions.
- BL004: Transactions Non Subject to VAT
  This section is completed only for accounts receivable (positive) transactions when the report includes transactions with black list countries (field BL002002 is completed).
  The section includes the total amount for the sale of goods, and the total amount for the sale of services.
  Only transactions set up in the Multi Purpose VAT Classification by Tax Area/Item (P74Y011) program and classified as Non Subject to VAT (according to the Multi Purpose Classification (74Y/SP) UDC table) are included in the report.
  See Classifying Transactions by Tax Area and Items for VAT Reports
- BL005: Adjustment Notes
  This section is completed for only accounts receivable (positive) transactions when the report includes transactions with black list countries (field BL002002 is completed). The section includes the total amount and tax amount of adjustment notes.
- BL006: Taxable, Non-Taxable, and Exempt Amounts
  This section is completed for only accounts payable (negative) transactions when the report includes transactions with black list countries (field BL002002 is completed), transactions with non- resident subjects (field BL002003 is completed), or transactions for purchase of services from non-resident subjects (BL002004 is completed). Section BL006 includes the total amount and the taxable amount of the transactions.
- BL007: Transactions Non Subject to VAT
  This section is completed only for accounts payable (negative) transactions when the report includes transactions with black list countries (field BL002002 is completed). This section includes the total amount of the transactions and the total tax amount.
  Only transactions set up in the Multi Purpose VAT Classification by Tax Area/Item (P74Y011) program and classified as Non Subject to VAT (according to the Multi Purpose Classification (74Y/SP) UDC table) are included in the report.
  See Classifying Transactions by Tax Area and Items for VAT Reports
- BL008: Adjustment Notes
  This section is completed for only accounts payable (negative) transactions when the report includes transactions with black list countries (field BL002002 is completed). The section includes the total amount and tax amount of adjustment notes.
Control Digits
This section includes control digits for the file.