(RUS) Restoring VAT payments to a budget [AX 2012]

Updated: November 14, 2012

Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2

Materials and fixed assets that are acceptable as deductions and used in value-added tax (VAT)-free activities are subject to VAT amount restoration. Companies that conduct operations that are subject to VAT, and that are tax exempt, can deduct all incoming VAT amounts if their share of expenses on tax-exempt operations is not greater than 5 percent of the total production cost. The VAT amount deducted on goods, materials, or fixed assets that are not subject to VAT can be recovered or restored by goods shipment on export and fixed asset usage in export production.

VAT amounts can also be restored for the following transactions:

  • Write-off of a fixed asset

  • Disposal because of fire

  • Transfer to authorized capital

The cost of goods, such as work or services, can be calculated by including or excluding VAT, depending on the revenue calculation method for VAT amount restoration.

NoteNote

The amount is specified as excluding VAT during realization on export transactions.

The restored VAT amount can be canceled for the current period. The restored VAT processing and cancelation log is displayed in the VAT processing log form. During confirmation of the export process, any VAT amounts that were restored earlier can be reimbursed. Companies can reimburse a VAT amount on export factures under these conditions:

  • Confirmation on export factures was received in time.

  • Confirmation on export factures was not received, and the confirmation term has expired in the current period.

You must complete the following set up tasks to restore VAT amounts and calculate revenue:


Announcements: To see known issues and recent fixes, use Issue search in Microsoft Dynamics Lifecycle Services (LCS).

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