In the material master, the 'Replacement part' indicator field MARC-ATPKZ is set to value "A" or "B". According to the F1 help function, the system uses the indicator in SD billing to display the tax for used parts. However, the system does not calculate a tax on used parts in the billing document. The tax determination for used parts is not implemented in sales and distribution processing.
In the material master, you can set a material as a mandatory replacement part 'B' by setting the indicator 'Replacement part' on screen 'Sales: General/Plant Data' (MARC-ATPKZ). During the sales of used parts or replacement parts, you must calculate a tax on the replacement in addition to the value-added tax. In Germany, the tax base is 10% of the gross value (that is, the material price without discounts). The tax rate is 16%.
- 10 Material price 100.00
- 20 Discount 10,00-
- 30 Tax on used part 1.60 (basis: 10% of 100.00)
- 40 Value-added tax 14.40 (basis: 90.00) 90,00)
The 'Replacement part' indicator has the following specifications:
' ' ' - New part
'A' - Optional replacement part (In the document, you can decide depending on Customizing whether this is a new replacement part or a mandatory replacement part; if you do not change this, the system proceeds according to new replacement part.)
'B' - Mandatory replacement part (tax classification 'A' must be set for the material), tax on used parts is calculated in addition to value-added tax
Releases lower than 4.6:
The following section describes how to make an appropriate setting in Customizing for the calculation of tax on used parts in sales and distribution processing.
1. Material taxes: Define the new value 'A' for condition MWST for the 'Tax classification of material' (transaction OVK4).
Tax categ Tax class Description
MWST 0 No tax
MWST 1 Full tax
MWST A Tax on used parts
2. Create a new access sequence 'ZMWA' as a copy of access sequence MWM1 (transaction V/07).
a) Delete access to table 78 'Country of Departure/Destination Country'.
b) Go to the field level of the accesses of tables 2 'Domestic Taxes' and 11 'Export taxes', and for the line TAXM1, change the value in field 'Source of constant' to 'A'.
3. Create a tax condition type ZMWA as a copy of the condition type MWST (transaction V/06).
Change the following fields of condition type ZMWA:
a) Access sequence: ZMWA
b) Reference condition type: MWST
c) RefApplication: V
4. Add a new field ZZATPKZ (data element: ATPKZ) in the KOMPAZ structure. In pricing, this field is used to control whether the relevant material is a replacement part.
5. Supply KOMP-ZZATPKZ
a) Sales order processing: User exit USEREXIT_PRICING_PREPARE_TKOMP: Refer to the program corrections for program MV45AFZZ described under 'Corrections -> Programs'.
b) Billing processing: User exit USEREXIT_PRICING_PREPARE_TKOMP: Consider the program correction for program RV60AFZZ described under 'Corrections -> Programs'.
6. Use transaction VOFM to create a new requirement under 'Requirements - Pricing' (for example, under number 999). You can find the source code under 'Corrections-Programs' program RV61A999. The requirement calls field KOMP-ZZATPKZ.
7. Use transaction VOFM to create a new condition formula for the condition base value by choosing 'Formulas - Condition base value'. You can find the source code under 'Corrections - Programs' program RV63A999. The condition basis is 10% of the gross price. Ensure that the base formula is activated without application (TFRM-KAPPL) so that this base formula can also be assigned in the tax determination procedure in FI (transaction OBQ3).
8. Use transaction OV34 to create a new account key 'ZMA'.
9. Insert condition ZMWA into the SD pricing procedure directly before tax condition MWST (transaction V/08):
Condition type From To Condition Basis form. Account key
ZMWA <nnn> 0 999 999 ZMA
The 'From step' nnn should refer to a subtotal nnn which contains the gross value (that is, price without discounts):
Step Condition type Description Alt.calculation type
nnn ' ' Gross 2
10. Use transaction OBQ1 to create a new tax condition ZMWA as a copy of the tax condition MWAS in accounting.
11. Use transaction OBCN to copy action MWS to ZMA 'Output tax old parts'. The action has tax type 1 (Output tax).
12. Use transaction OB40 to store an account for action ZMA and assign the same business posting keys for debit and credits as for action MWS.
13. Use transaction OBQ3 to add tax condition ZMWA after tax condition MWAS in the FI tax table:
CTyp From level AltCBV Account Key
ZMWA 100 999 ZMA
14. Use transaction FTXP to create a new tax code AT. Assign a percentage rate to condition ZMWA and assign a tax account (new G/L account, see above) to the tax code. The tax type of the tax code is 'A'.
15. Use transaction VK11 to create new condition records with 'Tax classification material' = 'A' for condition MWST.
The system should now use the tax on used parts for materials with 'B' set as their indicator for used parts in the material master.
On the 'Taxes' screen in the relevant accounting document, the tax for used parts is displayed with the tax amount, the tax code and the correct tax base amount. The G/L account line item of the FI document contains the tax indicator of the normal value-added tax. That is, you cannot reproduce the tax base of the tax on used parts by using the tax indicator of the G/L account line item.
Solution as of Release 4.6:
The tax check in FI was changed (Note 400766).
As a result, this note must be adjusted (see also Note 26646).
1. Include and supply a data field according to points 4) and 5).
2. Source code: Condition basis and requirement for condition type MWAT according to points 6) and 7).
3. Customizing FI
a) Create a condition type (OBQ1 - Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings -> Check Calculation Procedure -> Define Condition Types')
Create the tax conditions and MWAT (tax on used parts) as a copy of MWAS:
CTyp Description Cond.Cl Grp.Cond. Cond.cat Access seq.
MWAT Tax on used parts D X D MWST
b) Create account key 'ZMA' according to point 8).
c) Create action 'ZMA' according to point 11).
d) Assign the account to the procedure according to point 12).
e) Change tax schema 'TAXD' (OBQ3)
Include the entry for condition type 'MWAT' 'Tax on used parts' after 'MWAS'.
Step CTyp Description From AltCBV ActKy
100 BASB Base amount 0
110 MWAS Output tax 100 MWS
115 MWAT Tax on used parts 100 999 ZMA
f) Create tax indicator (FTXP)
Create tax indicator AT and also maintain the percentage rate for the tax on used parts for this.
TxCd Description Tax type MWAS MWAT SD Tax 2
A0 No tax A 00,00 % 00,00 %
A1 Full tax A 16,00 % 00,00 %
A2 Half tax A 07,00 % 00,00 %
AT Tax on used parts A 16.00 % 16.00 %
4. SD Customizing:
a) Check or create tax condition types
'MW01 - Tax trigger'
'MWAS - Output tax'
'MWAT - Tax on used parts'
(V/06) Create the above condition types as a copy of MWST and change the following fields of the condition type:
CTyp Description Cond.class Cond.cat AccessSeq Grp.cond.
MW01 Tax Trigger (G) Tax Classification MWST
MWAS Output Tax (D) Taxes D X
MWAT Tax on used parts (D) Taxes D X
b) Taxes material (OVK4): Define or check
the values for the tax classification in accordance with MWST for condition type MW01 and add tax classification A for MWST.
Tax category Name Tax class. Description
MW01 Tax trigger 0 No Tax
MW01 Tax Trigger 1 Full Tax
MW01 Tax Trigger 2 Half Tax
MW01 Tax Trigger A Tax on used parts
MWST Output Tax A Tax on used parts
c) Customer taxes (OVK3) For condition type MW01, check the values for the tax classification in the same way as for MWST.
Tax category Name Tax class. Description
MW01 Tax trigger 0 Tax-exempt
MW01 Tax trigger 1 Subject to tax
d) Change pricing procedure RVAA01 (V/08)
Change condition type MWST to MWAS.
Before condition type MWAS, enter condition type MW01 (Tax trigger) and then insert condition type MWAT (Tax on used parts) with the following settings:
Step C CTyp Description From Manually Reqt AltCTy AltCBV
915 0 MW01 Tax trigger
916 0 MWAS Output tax X 10 16
917 0 MWAT Tax on used parts 100 X 999 999
Point 9) is valid for the reference to a preliminary step.
5. Maintain condition records (domestic taxes) for condition type 'MW01' according to the previous MWST (vk11), for example:
TacCl1Cust TaxClMat Tax Code
0 Tax-exempt A Tax on used parts A0
1 Subject to tax A Tax on used parts AT
After you implement these changes, the tax amounts are displayed in the item data and conditions.