2926588 - SAF-T in SAP S/4HANA Cloud - SAP Document and Reporting Compliance solution

• Getting started with SAF-T in the SAP S/4HANA Cloud, using the SAP Document and Reporting Compliance solution.
• Different SAF-T local versions.

• SAP S/4HANA Cloud

1. Follow all the steps described in the help.sap.com for executing the SAP Document and Reporting Compliance SAF-T report(s) for the required country.

• Need to create a SAF-T file to meet the legal requirement.

1. What is SAF-T?
   
   SAF-T stands for Standard Audit File – Tax.
   “The SAF-T is a file containing reliable data exportable from an original system, for a specific time period and easily readable by virtue of its standardisation of layout and format that can be used by revenue authority staff for compliance checking purposes.”
   
   Extracted and adjusted from OECD standard.
   
   
2. SAP Document and Reporting Compliance reports - SAP Document and Reporting Compliance
   
   
3. Local requirements

• Portugal
• SAF-T file structure - Ficheiro normalizado de auditoria tributária:

- Accounting - IES; audit file on request.
- Billing - e-Fatura monthly file (or smaller if needed); audit file on request.
- Integrated - audit file on request.
- Self-Billing - e-Fatura monthly file (or smaller if needed); audit file on request.

• Remarks:
  
  - For audit purposes, Billing files can be extracted on a yearly or monthly basis, and Accounting files must always be extracted on a yearly basis.
  - Selfbilling files are provided to the supplier with the relevant postings.
  - SAP Document and Reporting Compliance Report Names: PT_SAFT_ACCOUNTING, PT_SAFT_BILLING, PT_SAFT_INTEGRATED and PT_SAFT_SELFBILLING
  - Configuration.
  - SAP Help Portal.
  
  
• Luxembourg
• SAF-T file structure - FAIA (Fichier Audit Informatisé AED):
  
  - Invoice Accounting - audit file on request.
  
  Header - Company data
  MasterFiles
     GeneralLedgerAccounts  
     Customers   
     Suppliers   
     TaxTable
     (UOMTable)
     (Products)
     (Assets)   
  GeneralLedgerEntries
  (SourceDocuments)
     (SalesInvoices)
     (PurchaseInvoices)
     (MovementOfGoods)
     (Payments)
     (AssetTransactions)
  
  Notes:
  - An XML file with the sections and subsections indicated above in black colour is considered by the Luxembourg Tax Authority as the most significant, because it contains all accounting and tax related data.
  
  - The extraction of the data for the sections and subsections indicated above in (grey colour) is currently not supported in S/4HANA Cloud versions.
  
  
• Remarks:
  
  - The XML file must be submitted for an entire calendar year, corresponding to a closed fiscal year.
  - SAP Document and Reporting Compliance Report Names: LU_SAFT
  - SAP Help Portal.
  
  
• Poland
• SAF-T file structure - JPK (Jednolity Plik Kontrolny):
  
  - JPK_VAT (Tax) – monthly obligatory.
  - JPK_FA (Invoices) – on tax auditors request & periodicity, may be 1 day up to few years.
  - JPK_MAG (Movement of Goods/inventory) - on tax auditors request & periodicity, may be 1 day up to few years.
  - JPK_WB (Bank Statements) – on tax auditors request & periodicity, may be 1 day up to few years.
  - JPK_KR (Accounting) – on tax auditors request & periodicity, but reasonable to be asked based on full year.
  
  
• Remarks:
  
  - Depending on structure they consist of header, information on reporting company, line items at aggregated and detailed level.
  - Foreign companies are obliged to send JPK_VAT and may be asked for JPK_FA.
  - SAP Document and Reporting Compliance Report Names: PL_SAFT_VAT, PL_SAFT_VAT_QUARTERLY, PL_SAFT_FA, PL_SAFT_MAG, PL_SAFT_WB and PL_SAFT_KR
  - Configuration.
    1. Define Generic Settings for SAF-T (for example: e-mail, and TaxOffice number). (Configuration Step 102434).
    2. Map Material Movement Types - Only relevant for SAF-T Goods Movements (SAF-T JPK_MAG). (Configuration Step 102538).
    3. Map Tax Codes to SAF-T Elements (for example: Account Key, mapping of Codes relevant for JPK_VAT or JPK_FA to the official codes of the SAF-T elements) (Configuration Step 105414).
    4. Define Special Mappings for SAF-T Elements (Configuration Step 105415), for example:
  
        - Select WEW or RO or MK or FP or VAT_RR to determine the value of elements TypDokumentu on sales side or DokumentZakupu on purchase side in the SAF-T file JPK_VAT.
        - Select “Has Margin Amount” checkbox to fill the total amount of the business transaction in the SprzedazVAT_Marza (sales) or ZakupVAT_Marza (purchase) XML tag in the SAF-T file JPK_VAT.
        - Set “01 Correction as in 89a Par. 1” or “02 Correction as in 89a Par. 4” in “SAF-T Additional Classification” to determine the value of the KorektaPodstawyOpodt tag in the SAF-T file JPK_VAT.
        - Set “01 Correction as in 89a Par. 1” for an internal correction of an original invoice that has not been paid for over 90 days (art. 89a par. 1) to have the new TerminPlatnosci (Payment Due Date) tag included in the Evidence part of the JPK_VAT file.
        - Set “02 Correction as in 89a Par. 4” for an internal correction of an original invoice that was overdue but has been finally paid (art. 89a par. 4) to have the new DataZaplaty (Payment Date) tag included in the Evidence part of the JPK_VAT file.
  
  For more information, see Configuration for SAF-T JPK_VAT Monthly and Configuration for SAF-T JPK_VAT Quarterly.
  All these make possible to present them in the XML file accordingly to requirements of Tax Authority.
  
  - In the Setting up Your Compliance Reports configuration activity (Configuration Step 101071), adjust the Basic Settings of the Reporting Entity PL_RPG_ENT, Report ID PL_SAFT_VAT (or respectively PL_SAFT_VAT_QUARTERLY), "Set Properties of Reporting Activity".
  Replace value in field "Use Until" from 30.09.2020 to 31.12.2021, as soon as possible, due to very recent law change, that moved the new JPK_VAT to version 2 (JPK_V7(2)) as of 01.01.2022.
  
  
  
  For more information about JPK_VAT legal changes from January 1, 2022; see SAP Note 3140132 - SAF-T Poland: Documentation for SAP S/4HANA Cloud Hotfixes due to Legal Change for JPK_VAT.
  
  - For the new version 4 of SAF-T file JPK_FA (aka JPK_FA(4)) obligatory as of 01.04.2022; see SAP Note 3167718 - SAF-T Poland: Documentation for SAF-T Invoices (SAF-T JPK_FA) in SAP S/4HANA Cloud 2202 HFC6; and the What's New in SAP S/4HANA Cloud 2202.1 - SAF-T Invoices (SAF-T JPK_FA). 

• - SAP Help Portal.
  
  
• Norway
• SAF-T file structure:
  
  - Accounting
  
  Header - Company data
  MasterFiles
     GeneralLedgerAccounts - G/L Accounts for the Company Code in the Chart of Accounts.
     Customers - Customers relevant for the selected time period.
     Suppliers - Vendors relevant for the selected time period.
     TaxTable - Tax codes in the Tax Procedure.
     AnalysisTypeTable - Cost centers used in the selected time period.
  GeneralLedgerEntries - All documents posted in selected time period.
  
  
• Remarks:
  
  - NO_SAFT_ACCOUNTING compliance report works only for Norwegian company codes.  Non-Norwegian Company Code business case is not supported.
  - SAP Document and Reporting Compliance Report Name: NO_SAFT_ACCOUNTING
  - Configuration.
  - SAP Help Portal.
   

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