Reclassifying Vouchers for Unified Audit Files (Release 9.2 Update)

Access the Entry Voucher Additional Information form and use the fields in the UAF Info 1, UAF Info 2, and UAF Info 3 tabs to reclassify vouchers to support reporting requirements for Sales and Purchase VAT Registers and VAT Invoices unified audit files.

Cash Accounting Scheme

Select this option to classify vouchers where the cash accounting scheme (according to Article 19a Paragraph 5 Section 1 or Article 21 Paragraph 1 of the VAT Act) applies.

Reverse Charge Mechanism

Select this option to classify vouchers where reverse charge mechanism applies.

Article Number

Specify a value from the Article Number UDC table (74P/AN) that specifies the article associated with a certain tax type. The system classifies the invoices associated with the article number that you specify in this field. Values are:

Blank: No article applies

100: Self-assessed tax by customer

129: VAT refund or international shipment

33A: Simplified customs procedure

Article 106c of VAT Act

Select this option to classify vouchers to which the case described in Article 106c of the VAT Act applies. When you select this option, the system classifies those transactions that are created by an enforcement authority to settle taxes from the debtor for violation of tax laws in the supply of goods and services.

When you select this option, the system enables the Enforcement Body Representative field and you must enter a value in this field.

Enforcement Body Representative

Enter the address number of the enforcement body representative who is responsible for the case described in Article 106c of the VAT Act. The system enables this field when you select Article 106c of the VAT Act option.

Taxpayer Representative Issued Invoices

Select this option to classify vouchers that are issued by a representative of the taxpayer.

When you select this option, the system enables the Taxpayer Representative field and you must enter a value in this field.

Taxpayer Representative

Enter the address number of the taxpayer's representative. The system enables this field when you select the TaxPayer Representative Issued Invoices option. This is a required field if enabled.

Goods or Services VAT Exempt

Select this option to classify vouchers for transactions where the supply of goods or services are exempted from VAT (according to Article 43 Paragraph 1, Article 113 Paragraph 1 and 9 of the VAT Act).

When you select this option, the system enables the Legal Article Act, Legal Article 2006/112/WE, and Other Legal Article fields. You must enter values in these fields.

Legal Article Act

Enter a value that indicates the appropriate legal article of the VAT Act that is related to the exemption of VAT for goods and services. The system enables this field when you select the Goods or Services VAT Exempt option. This is a required field if enabled.

Legal Article 2006/112/WE

Enter a value that indicates the appropriate legal article of the 2006/112/WE directive that is related to the exemption of VAT for goods and services. The system enables this field when you select the Goods or Services VAT Exempt option. This is a required field if enabled.

Other Legal Article

Enter a value that indicates other legal articles that are related to the exemption of VAT for goods and services. The system enables this field when you select the Goods Or Services VAT Exempt option. This is a required field if enabled.

Self Billing

Select this option to classify self-issued invoices or vouchers. This case is according to Article 106d Paragraph 1 of the VAT Act.

Intracommunity Triangular Transaction

Select this option to classify vouchers that are issued by the second taxpayer in an intracommunity triangular transaction.

Tourist Services

Select this option to classify vouchers for tourist services where the tax amount is calculated based on a profit margin.

Used Goods/Works Of Art/Collector's Items/Antiques

Select this option to classify certain vouchers (issued for used goods, works of art, collector's items, or antiques) where the tax amount is calculated based on a profit margin.

When you select this option, the system enables the Polish Descriptions field and you must enter a value in this field.

Polish Descriptions

A user-defined description in Polish language that must be included in the vouchers for used goods, works of art, collector's items, or antiques). Examples are:

procedura marzy: towary uzywane

procedura marzy: dziela sztuki

procedura marzy: przedmioty kolekcjonerskie i antyki

The system enables this field when you select the Used Goods/Works Of Art/Collector's Items/Antiques option. This is a required field if enabled.

New Means of Transport

Select this option to classify vouchers issued for a new means of transport for the intracommunity supply of goods.

When you select this option, the system enables the Authorization Date, Mileage, and Working Hours fields. You must enter values in these fields.

Authorization Date

Enter the authorization date of a new means of transport. The system enables this field when you select the New Means Of Transport option. This is a required field if enabled.

Mileage

Enter a value that indicates the mileage of a new means of transport when the intracommunity supply is through land vehicles. The system enables this field when you select the New Means Of Transport option. This is a required field if enabled.

Working Hours

Enter the number of working hours of a new means of transport when the intracommunity supply is through vessels or aircraft. The system enables this field when you select the New Means Of Transport option. This is a required field if enabled.

Distance Selling Transaction

Select this option to indicate that the delivery is related to a distance selling transaction.

Telecommunication Services

Select this option to indicate that the transaction is related to telecommunication services.

Income Tax Relation

Select this option to specify the income tax relation between the two trading parties.

IntraEU Acquisition

Select this option to indicate intraEU acquisition by the second party in a triangulation transaction in which the simplified procedure has been applied.

IntraEU Delivery

Select this option to indicate intraEU delivery by the second party in a triangulation transaction in which the simplified procedure has been applied.

IntraEU Delivery after Import and Customs Processing with Applied 42 Rule

Select this option to indicate an intraEU delivery after import and customs processing with rule 42 applied.

IntraEU Delivery after Import and Customs Processing with Applied 63 Rule

Select this option to indicate intraEU delivery after import and customs processing with rule 63 applied.

Taxable Payables Voucher

Select this option to indicate a taxable payables voucher (one-off) transfer.

Goods or Services Delivery Related to Payables Voucher

Select this option to indicate a goods or services delivery related to a payables voucher (one-off).

Services Delivery Related to Blanked Payables Voucher

Select this option to indicate a services delivery related to a blanked payables voucher.