In connection with the legislative changes that took effect on January 1, 2024, specifically the change in VAT rates, there are cases in practice where a tax document for received payment (ZDD) is issued with a different VAT rate than the one on the items of the final invoice. To correctly issue a final invoice or record a received invoice, it is important to assign the correct ZDD value and VAT rate to the invoiced item with the standard or reduced VAT rate. This is what fulfillment groups are for. Without them, ABRA Flexi would apply ZDD deductions regardless of the tax rate. You will typically use this function on invoices that settle provided services (water, electricity, or heat consumption).

Fulfillment groups can be used not only for a legislative change in VAT rates, but also when a ZDD was created with a different VAT rate than the one on the resulting invoice (for example, the ZDD was created with a 21% rate, but the service provided falls under the 12% VAT rate), or when a single ZDD contains amounts for several types of supply at different rates.

Below is the procedure for issuing a final invoice for energy consumption. The customer paid advances for which ZDDs were created, and each ZDD contains electricity at a 21% rate and heat at a 12% rate. You follow the same procedure if the ZDDs have different rates than the final invoice (for example, ZDDs at the 10%, 15%, and 21% rates valid until December 31, 2023, and a final invoice at the 12% and 21% rates).

The video tutorial shows you how to issue a final invoice with items at different VAT rates, change the rate, and deduct a ZDD using fulfillment groups.

To define fulfillment groups, use the Fulfillment Groups code list, which you can open using the search in the top bar. By default, it is pre-filled with the values WATER, HEAT, and ENERGY. You can edit the code list, add to it, or change it to suit your needs, for example by adding groups based on the original VAT rates.

Step 1: Start creating the final invoice. Use the New button in the Issued Invoices module to create an invoice with items showing the total consumption amount at the current VAT rates.

Step 2: For each invoice item, fill in the Fulfillment group field according to the group the item belongs to. You can find the field in the item detail (the pencil icon at the end of the row) on the Goods tab. You can also add it as a column to the items table via column settings.

Step 3: In the invoice footer, open the … (More functions) menu and select Deduct advance/ZDD.

The Deduct advances or ZDDs panel opens, showing the available ZDDs for the customer. Select the ZDDs you want to deduct by checking them. For each ZDD, you can see the amounts by rate (shown excluding VAT), the Fulfillment group field, and the Deduct all available amounts option.

Proceed one fulfillment group at a time; the order does not matter. For the selected ZDDs, choose the group you are deducting in the Fulfillment group field, leave only the amount corresponding to that group in the amounts (set the other rates to 0), and click the Deduct advance/ZDD button.

At the bottom of the panel is the Overview, which compares, by rate, the document amounts, the advances selected for deduction, and the difference.

Continue in the same way for all fulfillment groups. For ZDDs that have already been partially deducted, the panel also shows the amount that Remains to be deducted. ABRA Flexi notifies you that the deduction was completed.

Step 4: The resulting invoice contains the ZDD deductions assigned by fulfillment group, each at the correct VAT rate. If the tax base of a final invoice item and the deducted ZDD amounts in the given group differ in rate, ABRA Flexi calculates an overpayment, and the overpayment arising from the difference in tax bases receives the original VAT rate from the ZDD.

Preview of the resulting invoice:

VAT summary: