Q1. How is the tax code determined in purchase orders?
In the standard system, the system consideres the following sources for the tax code (in this sequence): Reference item, contract, request for quotation, info record. It can also be entered manually.
Furthermore, the tax code can be automatically determined via the condition technique.
For the determination of the tax code via the condition technique, condition type NAVS with assigned access sequence 003 is available in the standard system. With Transactions MEK1/MEK2, depending on tax indicators (material, plant, account assignment, origin) you can define different tax codes in the condition tables.
In principle, you can assign this access sequence also to other condition types. The tax code is only transferred to the purchase order if class 'D' (taxes) is the condition type. If there are several condition types of this class in the condition schema, then the first condition schema which contains a tax code has priority.
Q2.How is the tax jurisdiction code (tax jurisdiction code) determined in purchase orders?
You activate the tax handling with tax jurisdiction codes in FI Customizing (transaction OBCO). In the standard system during the creation of a purchase order, the system consideres the following sources for the tax jurisdiction code: Reference item, request for quotation, contract, plant, the account assignment object. During this process, the system overwrites the respective preceding value in this list. If, for example, you have maintained a tax jurisdiction code with the account assignment object for a purchase order item, this entry "wins" as opposed to the entry in the plant table. Besides this, the tax jurisdiction code can be entered manually.
If you use the function from 493515, also the tax jurisdiction code from the delivery address can be taken into account (see below.).
Q3.How is the tax amount calculated?
Only the non-deductible part of the tax is calculated. This amount should be regarded as an additional cost item of the procurement because the tax authorities do not refund this amount unlike the deductible part of the tax. Therefore, the non-deductible part of the tax is added to the stock value during the inventory posting. In the purchase order item, the non-deductible tax amount is saved in field EKPO-NAVNW and, if existing, it is saved in the first condition type of category 'N' (non-deductible tax). In the standard system, these are condition types NAVS and NAVM. For this reason, calculation rule 'B' (fixed amount) must be set for the condition type (also refer to 138434). Moreover, you have to take into account that the non-deductible tax amount is calculated with function module 'CALCULATE_TAX_ITEM' program-internally. The calculation does not occur within the price determination. As a result of this, the tax amount is only calculated after you have returned from the condition screen and is not calculated on the condition screen when you change the price.
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Q4.What must I take into account for Customizing of a tax condition type for purchasing?
In order to ensure that the tax code is transferred to the purchase order and that the tax amount is calculated correctly, you should make the following settings:
Condition class: 'D' (Taxes)
Calculation rule: 'B' (Fixed amount)
Condition category: 'D' (Tax) or 'N' (Non-deductible input tax)
Scale type: ' ' (must remain empty, this means 'can be maintained in condition record')
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In addition, take into account that you have to set the tax record which is assigned to a tax code in purchasing in FI Customizing (transaction FTXP).
Q5.The deductible tax amount is not to be considered as a cost item of the procurement. Is it nevertheless possible to display it when printing a purchase order, for example?
This is possible. For this, proceed as described in 214151.
Q6: How is the tax determination in purchasing linked with the tax determination in the service (MM-SRV)?
For detailed information on this, refer to 495316.
Q7: For the automatic specification of the tax code in purchase orders, I defined an access sequence with own condition tables in Customizing. Why does the system not determine the tax code again when changes are made to a purchase order which affect fields of these condition tables?
In order to determine the tax code again, the price determination must be triggered again. Due to performance reasons, in the standard system not all changes are taken into account in the header and item fields. As of Release 4.6B using Business Add-Ins (BAdIs) you can, however, define additional fields the change of which triggers a new price determination (see 495264).
Q8: I use a tax handling that works with tax jurisdiction codes. Is it possible to determine the tax jurisdiction code depending on the actual delivery address and to use it for the tax calculation?
This is possible. As of Release 46B, by means of a Business Add-In (BAdIs) you can define that and how the tax jurisdiction code defined in the delivery address is to be considered at the tax calculation in the purchasing (cf. 493515). This, however, only applies to the 'new' SAP ordering transaction ME21N.
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Q9: I use a tax handling that works with tax jurisdiction codes. At the same time, I defined plants with a foreign location for company code in the system. However, the tax handling for purchase orders for these plants does not work or does not work correctly.
The purchasing uses the FI function for the calculation of taxes. In order to ensure that the tax handling for foreign plants works, you must activate and set the option "Plants abroad" in the FI Customizing. However, this option is not compatible with a tax handling with tax jurisdiction codes.
Q10: You create a purchase order for a plant abroad or change such a purchase order. The system generates an error message and/or the tax code is not determined correctly.
For this application area, the following exist:
492935: ME21N ME22N FICORE704 upon company code change
423019: ME21N Incorrect tax code after change of plant
494420: ME21N Incorrect price determination when plant is abroad
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