VAT — the return and records on SEF

The VAT page (Knjiga and Kancelarija plans; seen by the Super admin, Administrator and Accountant, submitted to SEF by the Super admin, Administrator and Accountant) shows, for one tax period, how much VAT was charged, how much is deducted and how much is owed — from the documents you already have in duplo. The final return is compiled by SEF, the national e-invoicing system (the preliminary VAT return, PPP PDV); duplo serves to make sure everything agrees before the deadline and to submit to SEF what it cannot see by itself.

Period

You choose the period on the page: monthly or quarterly filer, year and month or quarter. The default is the previous month, because it is the one due for filing. Below the selection are the deadlines: the VAT calculation records by the 10th, the input VAT record by the 12th, the return by the 15th of the month after the period (a non-working day moves the deadline to the first working day).

Our calculation from duplo

• Outgoing documents — invoices, advance invoices and credit notes with the status issued/paid, by date of supply, with the taxable amount at the 20 % and 10 % rates and VAT-free turnover. Credit notes reduce. Foreign-currency documents enter at the rate locked at issue.
• Input VAT by document type — approved received invoices by date of supply, grouped like the input VAT record (EPP) on SEF: e-invoices (SEF sees them itself), other invoices (manually entered invoices from domestic suppliers outside SEF), fiscal receipts (a separate row in the EPP), foreign suppliers and imports. Each group has a total of the taxable amount, the VAT on the document and the VAT recognised, and next to each row is the reason why something is not recognised: business entertainment and an invoice with the “VAT not deductible” tick box are not deducted, a company that is not VAT-registered has no deduction.
• Reverse-charge VAT — a manually entered invoice from a foreign supplier for a service in a VAT-registered company: the company itself charges 20 % on the taxable amount and, where entitled to deduct, deducts the same amount. It enters both sides of the return and is posted automatically (the VAT liability and the deductible VAT on accounts the accountant can change in the chart of accounts). For a foreign supplier’s goods there is no reverse charge — their VAT is paid to customs.
• Imports — customs debt assessments (row 6 of the return: taxable amount 006, VAT paid on import 106). The VAT is recognised in the period in which both the assessment and the payment to customs exist; an unpaid assessment is shown without deduction, and one paid in a later period is deducted there. SEF fills in customs declarations itself — the “duplo versus SEF” comparison has a row for import VAT.
• Cards at the top: VAT charged, deductible input VAT, payable or tax credit, VAT-free turnover.

What is not counted is written on the page: corrections of deductions, the VAT compensation to farmers, received e-invoices with reverse charge (AE), fiscal receipts and customs debt assessments you have not entered, and supplies without consideration.

SEF and the PPP PDV module — on a click

The “Fetch from SEF” button (works when SEF is connected; it uses the same API key) reads, without writing anything:

• The preliminary return — Annex 1 line by line as on the PPP PDV form (1.1–1.10, 2.1–2.9, 3–5, 6a, 6b, 6v, 7, 8, 10) for the period currently due for filing. The totals that SEF returns only when the return is compiled (1.7, 1.10, 9.x, 10.9, 11.1/11.2) duplo calculates and marks as “derived”.
• The system calculation of input VAT for the chosen period — what SEF already knows for the input VAT record.
• The duplo versus SEF comparison: VAT charged, reverse-charge VAT, deductible VAT, the liability and import VAT (the customs declarations SEF sees versus our customs debt assessments). A difference means that one side is missing a document: an invoice without a response on SEF, a manual foreign invoice without a record, a credit note without confirmation, a customs debt assessment that has not been entered or paid.
• The lists of individual and summary VAT records from SEF, input VAT records and returns compiled in the year.

The fetched data is not stored — the view is valid for that session.

Individual VAT record for a foreign supplier’s invoice

On the page of a manually entered foreign supplier’s invoice there is the “Reverse-charge VAT — record on SEF” section with the taxable amount in dinars, the VAT charged and the right to deduct. The “Record on SEF” button opens a preview of the fields that go to SEF (period, the foreign entity’s identifier — tax number or name, description of the supply) and after confirmation submits an individual VAT record — internal invoice, foreign entity through your SEF key. The record appears on the SEF portal under „Pojedinačna evidencija PDV“ (Individual VAT record) and in the system calculation of the PPP PDV module.

• duplo assigns the record number (PE-GGGG-NNNN) and the internal invoice number (IR-GGGG-NNNN) and keeps exactly what was sent and what SEF returned.
• “Cancel the record” cancels the record on SEF (it stays in the SEF history); after cancellation it can be recorded again.
• If SEF does not respond in time, the record gets the label “outcome unknown” — the “Check on SEF” button looks it up by number before a new attempt.
• One invoice has at most one active record; editing the invoice after the record requires cancelling it and making a new record.

Posting the return (Accounting add-on)

A company with the Accounting add-on switched on also has the “Post the VAT return” button on the VAT page (Super admin, Administrator and Accountant): an entry of type PV closes the period’s turnover on the accounts of VAT charged (47x) and input VAT (27x) and posts the difference as a liability payable (479) or a tax credit (279), dated the last day of the period. It is done when all the documents of the period are posted; clicking again reverses the previous entry for the period and posts anew from the current state of the books. The VAT payment from the bank statement is allocated to the liability by the accountant through „Ispravi“ (Correct). The tax credit from the previous period (279) is not offset against the new liability automatically — the accountant posts that with a manual entry when it is used. The period of the entry is determined by the documents’ date of supply, the same as the overview and the return.

What does not work (yet)

The summary VAT record (supplies without an e-invoice, including exports of services to foreign customers), reverse charge on received AE e-invoices, submitting the input VAT record and compiling the preliminary return from duplo. For now the accountant does that on the SEF portal; duplo shows what has already been submitted for the period.