2024.04 | 5 April 2024

Legislative Updates

Content Enhancements

added new AR tax codes to accommodate reporting of zero rated transactions under domestic reverse charge mechanism, previously manual entry in the return was required in box 419 comprised of transactions for which the customer is liable for the payment of VAT. The new tax codes are:
Reverse charge Domestic supply of goods produced by the company - AR_RCDOMSPLYGDS_Z
Periodic VAT return reporting: boxes 419 and 472, Annual VAT return: boxes 419 and 001
Reverse charge, Domestic supply of trade goods sold by the company - AR_RCDOMSPLYTRDGDS_Z
Periodic VAT return reporting: boxes 419 and 472, Annual VAT return: boxes 419 and 002
Reverse charge and Domestic supply of services - AR_RCDOMSPLYSRV_Z
Periodic VAT return reporting: boxes 419 and 472, Annual VAT return: boxes 419 and 004
VAT return pdf form –
Fixed an incorrect formula where the header in the pdf form always shows January irrespective of return date. Now the information displays which month or quarter the return refers to based on the return start and end dates in the Company information sheet.

added new tax treatment to accommodate a scenario for transactions that need to be reported in SII but excluded from the VAT return. This has been achieved by modifying an existing tax code which is no longer in use.
Tax code "AR_TOGCSRV_Z" (Transfer as a going Concern) has been modified to remove mappings in the VAT return to box 120 – as confirmed with the tax administration this tax scenario is no longer valid. The description has been changed to "Domestic Supply subject to VAT - Articles 7-14". The tax code is not associated with any return boxes.
added new tax code AR_DOMSPLYGDS_Z "Domestic supply of goods (0%)" to support reporting of zero rated supplies. The tax code is included in the VAT return as well as SII reporting.
Periodic VAT return form 303 reporting: Box 150 and 14 (credit notes)
Periodic VAT return form 322 reporting: Box 150 and 25 (credit notes)
Annual VAT return reporting: Box 700, 29 (annual credit notes), 99
Spain Form 322 –
the Return Summary sheet including form 322 has been added to the group template to allow consolidation of data on group level if a group structure exists.
ESPL sheet –
Addition of tick box on Company Information sheet to allow users to display support sheet used for the aggregation of ESPL listings.

Croatia VAT Return –
boxes Refund, Refund Type and Refund Account Number have been added to the return summary analysis to allow processing refunds. The information needs to be populated manually in the return summary analysis and is reflected in the pdf form as well as the xml output used for filing.
Croatia ESL/EPL –
adjusted capturing of field Telefon in the xml output used for filing ensuring the element is not printed if there is no value populated in the return Company Information sheet.
Croatia U-RA ledger –
adjusted capturing of field R5 (Headquarters/residence or habitual residence of the supplier) in the xml output to ensure the element is printed even if there are no values to be reported.
Croatia U-RA –
the scope of the UR-A ledger has been revised to exclude transactions that do not meet the requirements and should not be included in the listings report. The listing will now consist of domestic purchases only.

Quarterly Vat return –
field Month has been made manual entry to support quarterly filing where the month does not need to be indicated, previously the filed was auto-populated from the return period dates.
Intrastat/ESPL –
revised logic applied to rounding of values in fields Amount in EUR, Amount in currency, Statistical value to allow capturing values less than 1 that should be rounded up to 1, previously they were reported as 0.
Sub-period:
Quarterly return summary sheet (RG) has been added to the return to support quarterly reporting with a monthly split of data within a single return. The goal of this consolidation is to have a split of monthly data in three columns within a dataset covering dates in a quarter. The prerequisite is to create monthly datasets as well a quarterly dataset covering the same period under the reporting entity. The RG sheet should be included only in the quarterly dataset. Once the sheet is added and the return is saved, the return will require to be refreshed for updates triggering the data from the monthly returns.
Users are advised to perform adjustments in monthly returns only to ensure the monthly data in the quarterly return is correctly reflected in the consolidated sheet. The consolidation happens within the same template type:
If no group structure and it's a single entity: data flows from sheet A (Quarterly return Summary) in monthly return to sheet RG in quarterly, all datasets must be using single templates.
If there is a group structure: data flows from sheet RF (Group Quarterly Summary) in monthly group return to sheet RG in quarterly, all datasets must be using group templates.

New tax codes has been added to enable reporting of transactions including previous period input VAT in boxes 15 and 21. These boxes can also be populated via manual entry in the Return Summary. Tax code Previous period input transactions (AP_PREVINP) is available for all rates supported in this jurisdiction:
Previous period input transactions 20 % AP_PREVINP_SA – Periodic VAT return box 15 and 21
Previous period input transactions 10% AP_PREVINP_I – Periodic VAT return box 15 and 21
Previous period input transactions 5.5% AP_PREVINP_R – Periodic VAT return box 15 and 21
Previous period input transactions 2.1% AP_PREVINP_D – Periodic VAT return box 15 and 21
Previous period input transactions 0% AP_PREVINP_E – not associated to any return boxes
Previous period input transactions 13% AP_PREVINP_BRA – Periodic VAT return box 15 and 21
Previous period input transactions 8.5% AP_PREVINP_ARA – Periodic VAT return box 15 and 21
Intrastat/ESPL –
revised logic applied to rounding of values in Supplementary units to allow capturing values less than 1 that should be rounded up to 1, previously they were reported as 0.
Other adjustments sheet (S3) has been added to the return and allows user to input values reported in the VAT return as adjustments feeding to manual entry boxes in the Return Summary. The manual entry boxes can be also populated directly in the return. There are multiple adjustments allowed for each of the boxes.

Periodic VAT return –
Updated box mapping for tax code ‘Local sale, following a distance sale above the threshold' (AR_LOCSLFDISSL) to include the net amount in the VAT return reporting, previously only tax amounts were mapped to the return boxes. The net amounts are correctly captured in the Annual Return. The revised mapping applies to all rates supported in this jurisdiction.
Domestic sale, following a distance sale above threshold 9.00% AR_LOCSLFDISSL_X - Periodic VAT return: box E1 and T1
Domestic sale, following a distance sale above threshold 13.50% AR_LOCSLFDISSL_R - Periodic VAT return: box E1 and T1
Domestic sale, following a distance sale above threshold 21% AR_LOCSLFDISSL_S - Periodic VAT return: box E1 and T1
Domestic sale, following a distance sale above threshold 23% AR_LOCSLFDISSL_SA - Periodic VAT return: box E1 and T1
Domestic sale, following a distance sale above threshold 0% AR_LOCSLFDISSL_Z - Periodic VAT return: box E1
Domestic sale, following a distance sale above threshold 0% AR_LOCSLFDISSL_E - Periodic VAT return: box E1
A new tax codes has been added to allow reporting of zero rated and exempt transactions under Local sale, following a distance sale above the threshold:
Domestic sale, following a distance sale above threshold 0% AR_LOCSLFDISSL_Z - Periodic VAT return: box E1, Annual Vat return: box D1
Domestic sale, following a distance sale above threshold 0% AR_LOCSLFDISSL_E - Periodic VAT return: box E1, Annual Vat return: box E3
Annual Vat return:
Updated tax code mappings for reverse charge tax codes which should be captured in the first section of the RTD statement (Supplies of Goods and Services) in box P1. The updated logic has been applied to the standard rated transactions at 21% and 23% related to Intra-community acquisitions of goods and services provide by EU and non-EU suppliers.

Company Name –
The formula to populate Company Name in the Company information sheet has been updated to allow more accurate reporting of the legal entity name in returns. The Company Name is now fed from an additional optional field in the Entity Manager titled “
Reporting Company Name
” if this field is populated. This new column was introduced to allow duplicate entries in the Entity Manager if a business is registered with the same name across multiple jurisdictions since
Entity Name
must be a unique value and cannot be repeated in the Entity Manager. If Reporting Company Name is not populated in the Entity Manager, the standard Entity Name will continue to be used as the default Company Name and will carry forward from prior periods in case of rolled forward datasets.
VAT Registration Number –
this field will no longer be manual entry in the returns and instead will be populated from the Entity Manager. If the field is blank users will be prompted with an error message advising to enter VAT registration number in Entity Manager. This changed logic will apply to new datasets with start dates after the 1st of January 2024 however to support the transition period the values will carry forward from prior periods.
Tax Code Import Rules –
Additional amount fields have been enabled, that will be automatically calculate values to provide more granular information on transactional level, capturing VAT amounts with partial recoverability such as Recoverable Input VAT and Irrecoverable VAT. The additional fields are not influencing the VAT reporting and serve as information purpose only. Previously only full input VAT amounts imported to OIC were available in import details and the partially recoverable and irrecoverable amounts are calculated in the returns. These fields are calculated based on Tax Code Import Rules assigned to each tax code depending on the recoverability and additional settings related to the custom irrecoverable percentage. This will be particularly beneficial for tax codes set as partially recoverable to be deducted. The new fields are:
Full Output; Full Input; Full Net; Irrecoverable Input; Irrecoverable Net; Recoverable Input; Recoverable Ne
t.
Long description in the Return Summary Analysis report
: An additional column titled “
Long Description
” has been added to give the box description associated with the box number when users run the ‘Return Summary Analysis’ report.
PDF form representing the VAT return has been revised to remove a barcode which was previously incorrectly included in the form.
"Workflow checklist" sheet has been included in the return to better support a process for preparing and reviewing the return.

SAF-T:

Enhanced SAF-T reporting functionality:
The latest update to SAF-T reporting enables users to input multiple IBAN or bank account numbers for an entity on the Digital Reporting Entity Information screen by clicking on the ‘ +’ icon in the grid to further expand the row.
The expandable row is displayed for each entity one at a time for the user to add relevant additional information.
A validation is put in place restricting the user ability to add either IBAN number or Account number in the expanded grid but not both.
Functions such as Add, Modify, and Delete are available for managing additional IBAN or bank account numbers. On completion of updating all additional details in the screen, users can save the added information by clicking ‘Save’ action on the screen.
This enhancement ensures that SAF-T reports accurately reflect the added information in XML reports for relevant jurisdictions.
The existing IBAN and Account numbers in the Digital Reporting Entity Information screen will also be visible in the expanded grid below each row. This is identified as duplicated information and TR is working towards making the existing information more consistent with the enhanced user interface.
Revised label of an input field in DTR-Transactions:
In the DTR-Transaction import type, the TaxCode field displayed as ‘Tax code’ has been renamed to ‘Tax code DTR’ to ensure clarity and distinguishing the relevant import type.

API Updates

New Endpoints: Extract Workbook notes:
A new endpoint is added to extract notes from the workbook. The below list of values is displayed in the endpoint response:
note
location
cellValue
cellAddress
sheetName
isRollForward
createdBy
createdDate
lastUpdatedBy
lastUpdatedDate

API Enhancement:
Improved Validation for Re-Run Functionality: In this update, we've implemented additional checks on the Re-Run endpoint to handle scenarios where imports contain entities with read-only or restricted access permissions. When attempting to re-run an import through the API, users will now receive a clear message stating, "You have No Access/Read Access to the entity. Re-Run cannot be performed."

RETURNS:

For Control Statements, when there are multiple transactions within the same InvoiceID, and some are relevant for the report due to the tax code (and therefore flows to existing support sheet VD11), but other transactions are not relevant and not flowing to the support sheet.
Because of this behavior certain transactions are moving to A5 instead of A4 as not taking into account all the transactions within the InvoiceID.
As part of the fix provided a new field "TotalInvoiceID" is provided which displays a calculated value based on the Total GrossAmount of all the transactions within the same InvoiceID . This ensures transactions are correctly routed to the right sheet

The rounding of amounts in field Total Value of supplies in the ESL listings sheet has been revised to ensure the reporting meets the requirements. The rounding in the final sheet used for reporting contains logic to round the amount up to the nearest integer, whilst the support sheet listing all transactions prior to the aggregation preserves the decimal places as per the source data. Previously the rounding was applied in the support sheet and again in the reporting sheet which lead to discrepancies in the final numbers.
Hungary DSPL Listings –
large volume support: Prior to release, an intermittent issue was observed where uploads (typically with transaction volume in the DSPL sheet more than 50k) would be stuck with status “uploading”, instead of progressing to a successful upload. However, with the latest improvements, all uploads up to 100k transactions in the DSPL sheet volume will be successful.

Exceptions on Company Information sheet:
The issue observed on the Company Information sheet failing to load correctly is due to invalid cell references i.e, VAT Id and Email Address within cell formulas. Instead of triggering an exception, the fix modifies the behavior to display a cell error if any invalid cell references are detected.
Update on Notification Service:
Starting with the upcoming release the “Enable New Notification” setting will be disabled. As a result, the old version of the notification service will no longer be supported instead notifications will be triggered from the next generation notification service by default.
Import Progress Tracking:
As part of our preparations for a future full production rollout, we’ve introduced a new setting that significantly improves import progress tracking. This enhancement allows users to monitor the progress of their imports without any manual intervention. The progress will be dynamically represented using numerical values. We’re currently enabling this feature for several databases to conduct thorough testing and ensure a smooth transition before the full release.
Performance baselining:
Performance metrics across core application areas has been captured over the course of Q1 to help define baseline performance expectations. This initiative will help ensure optimal application performance, increasing visiblity over performance trends and supporting teams efforts to prevent any performance degradation as part of ongoing releases.

IMPORTS

Improved handling of upload process for concurrent imports:
Implemented a solution to ensure that all uploads consistently transition to the "Upload Successful" state during processing of multiple imports for a single entity and time period. With this improvement to the queuing mechanism of imported data, it ensures all the imports get re-queued in case of issues arising due to large numbers of simultaneous uploads, making the import process more reliable and consistency in the import process, reducing instances of partial upload statuses.
Ensuring Data Integrity with ONESOURCE Client Manager (OCM) and multiple product enablement:
When enabling the Onesource Client Management (OCM) feature for one product on a database previously not configured for OCM, it is essential to retain all existing configurations. Users are advised to follow specific steps to ensure a smooth transition. For detailed instructions, please reach out to the Thomson Reuters Product Management Team or refer to the provided help documentation.
To guarantee the integrity of data when supporting multiple products alongside OCM on the same database, extensive testing has been conducted. This validation ensures that even with OCM enabled, the data integrity of the ONESOURCE Integration Cloud (OIC) remains intact and unaffected. Users can continue to access their existing data on the OIC product without interruption.
This feature is particularly relevant when using the ONESOURCE E-Invoicing (OEI) product with OCM enabled. In such scenarios, the system ensures that the OIC product data remains intact and does not lead to any configuration changes within OIC, which is a non-OCM enabled product. This safeguard ensures uninterrupted access to existing data on the OIC product.

OTHER UPDATES

When the above-mentioned setting is enabled, users can configure standard or custom warnings at the organizational level which will be accessible for all clients of the same database.
Configurations added at an organization level are not editable for clients of the same database.
This functionality also restricts users from creating duplicate standard or custom warnings with an existing title for both organizational and individual configurations.

JPK MAG report
JPK FA report

KNOWN ISSUES:

LIST OF UPGRADED CONTENT TEMPLATES