Use
Goods purchased within the European Union (EU) are subject toacquisition tax. In Spain,you need to apply the acquisition tax to the local rate and subsequentlycreate a self invoice (after posting the standard vendor invoice withacquisition tax; see example below). The self invoice, known asdocumento equivalente in Spanish, must have a unique documentnumber, and it must add the value-added tax (VAT) percentage thatapplies to the product in Spain. You can generate self invoices andcreate a list of self invoices according toVAT date. The VAT dateappears on the printed self invoices as well.
You use the Print Program: Self Invoices for Spain (RFKORDES) to:

• Generate self invoices


• Create a list of all self invoices


• Print self invoices

Integration
At month- and year-end, you report your self invoices as outgoinginvoices in your VAT register. To do so, you run theAdvance Return for Tax on Sales/Purchases program(RFUMSV00). Note that you must run the RFKORDES program beforeyou run the RFUMSV00 program for reporting acquisition tax.

Prerequisites
You need to work through the following Customizing activities inFinancial Accounting (FI), under Financial Accounting GlobalSettings:


• Maintain tax codes, under Tax on Sales/Purchases ->
Calculation -> Define Tax Codes for Sales and Purchases.
Create a new tax code that covers self invoices generated forpurchases within the EU. Make the following entries: tax rate 0for input tax (transaction key VST), and the tax rate according toSpanish tax law for acquisition tax credit and debit (transaction keysESA and ESE). You also need to mark the tax code as relevant to saleswithin the EU, by choosing the Properties pushbutton and entering1, 3, or 9 in the EU code field.
Create as many new tax codes as you have as you have differingacquisition tax rates.

• Assign the number range for self invoices to the company code, under
Document -> Document Number Ranges -> Define DocumentNumber Ranges.
Create a new number range by specifying your company code and choosingthe Change Intervals pushbutton. Next, you need to assign thisnumber range to your company code as the one for self invoices, underTax on Sales/Purchases > Basic Settings > Spain >Assign Number Range for Self Invoices to Company Code.

• Assign the self invoice form to the print program and your company code,
under Correspondence -> Define Form Names for CorrespondencePrint.
We deliver SAPscript form F140_SLF_INV_ES as a template for selfinvoices. You need to assign it to your company code and print programRFKORDES.
You have activated the VATdate function. For more information about the VAT date function, seeSAP Note 1232484.

Features
Note the following features for the RFKORDES program:

Selection
The program selection screen is divided into the following sections:


• Document selection

Here you can limit your selection of vendor invoices by company code ordocument number, for example.
Once you have printed self invoices in a given month, you can restrictyour document selection to a specified print-date range.

• Output control

You can specify that self invoices are to be printed by setting thePrint Self Invoices Using Form indicator and entering thecorresponding output information.
Here you can also specify that the system is to generate a list of selfinvoices that are created in the current run.

• Settings for self invoice

Here you can specify that the system is to generate self invoicedocument numbers, by setting the Generate Numbers indicator. Youneed to make this setting to post the self invoice with a uniquedocument number.

Example
Assume that you purchase goods from a company in France for EUR 100, andthe tax rate for the product in Spain is 15%. You post a standard vendorinvoice for EUR 100, input tax of 0, input acquisition tax of EUR -15,and output acquisition tax of EUR 15. By posting the invoice in thisway, you simulate the tax that would be applicable if the purchase weremade from a Spanish vendor. You pay no tax, but the system generates taxline items that are later required in VAT reporting. You are also ableto generate and print a self invoice.