SAP Knowledge Base Article - Public

2926588 - SAF-T in SAP S/4HANA Cloud - ACR solution

Symptom

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

Environment

  • SAP S/4HANA Cloud

Reproducing the Issue

  1. Follow all the steps described in the help.sap.com for executing the ACR SAF-T report(s) for the required country.

Cause

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

Resolution

  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. ACR reports - Advanced Compliance Reporting

  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.
      - ACR 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 authorities 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.
      - ACR 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.
      - ACR 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. SAP delivered configuration in the system tables (SNV_PL_TAX & SNV_PL_VAT_TAXSP) drive suitable values from documents to the elements in SAF-T files, including information like:

            - VAT document types covered: WEW, RO, MK, VAT_RR.
            - Margin procedure mappings to elements where business indicators MR_T; MR_UZ are assigned to documents.
            - Setting on elements like “KorektaPodstawyOpodt”.

        All these make possible to present them in the XML file accordingly to requirements of tax authorities.

      - Adjust the Basic Settings of the Advanced Compliance Reporting Entity PL_RPG_ENT, Report ID PL_SAFT_VAT, "Set Properties of Reporting Activity".
      Replace value in field "Use Until" from 30.06.2020 to 30.09.2020, as soon as possible, due to very recent law change, that moved the new JPK_VAT from 01.07.2020 to 01.10.2020.

      Set Properties of Reporting Activity.PNG

      - 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:

      - A SAF-T file created by a non-Norwegian Company Code will only contain the transactions relevant for Norway VAT reporting.
      In the SAP interpretation this means only documents including transactions which are done with VAT codes mapped towards the Norwegian Standard Tax Codes in configuration step Map Standard Tax Types.
      Also the G/L Accounts in the master files will only be the ones used in those documents and the same goes for customers and vendors.
      - ACR Report Name: NO_SAFT_ACCOUNTING
      - Configuration.
      - SAP Help Portal.
       

Keywords

Getting Started, SAFT, SAF-T, Standard Audit File for Tax Purposes, Standard Audit File, StandardAuditFile, AuditFile, AuditFileVersion, FAIA, JPK, Jednolity Plik Kontrolny, PT, LU, PL, NO, Portugal, Luxembourg, Poland, Norway, SAP S/4HANA Cloud, S/4HANA Cloud, Cloud, ACR, Advance Compliance Reporting, Legal requirement , KBA , FI-LOC-SAF , SAFT Reporting Framework , FI-LOC-CNT-PL , S4H Best Practices for Poland , FI-LOC-CNT-LU , S4H Best Practices for Luxembourg , FI-LOC-CNT-NO , S4H Best Practices for Norway , FI-LOC-CNT-PT , S4H Best Practices for Portugal , FI-LOC-SAF-LU , Luxembourg , FI-LOC-SAF-NO , Norway , FI-LOC-SAF-PL , Poland , FI-LOC-SAF-PT , Portugal , How To

Product

SAP S/4HANA Cloud all versions