Fulfillment Groups Code List

In connection with the legislative changes that came into effect on 1 January 2024 — specifically the change in VAT rates — situations arise in practice where a VAT advance document (VAT AD) is issued at a different VAT rate than the one applied to the line items on the final invoice. To correctly issue or receive a final invoice, it is important to assign the correct value and VAT rate from the VAT AD to the invoiced item at the standard or reduced VAT rate. Fulfillment Groups serve this purpose — without using them, Flexi would apply VAT AD deductions regardless of the tax rate. This feature is typically used on invoices settling provided services (water, electricity, or heat consumption).

Fulfillment Groups can be used not only when VAT rates change due to legislation, but also in cases where the VAT AD was created with a different VAT rate than the one on the resulting invoice (e.g., the VAT AD was created with a 21% VAT rate, but the service provided falls under the 12% VAT rate).

The procedure below describes how to issue a final invoice for energy consumption after 1 January 2024 — i.e., with VAT rates of 12% and 21% — where advance payments were made and VAT advance documents were issued at the VAT rates valid until 31 December 2023, namely 10%, 15%, and 21%.

To define Fulfillment Groups, there is a Fulfillment Groups code list, which can be found using the search function by entering an appropriate keyword. It is pre-populated by default with the values WATER, HEAT, and ENERGY. Users can modify, supplement, or change it according to their own needs.

1. Begin creating the final invoice. First, use the New button in the Issued Invoices agenda to create an invoice with line items showing the total amount for consumption at the new VAT rates.

2. For each invoice line item, fill in the Fulfillment Group field according to which group the item belongs to — i.e., based on the VAT rate applicable until the end of 2023 — either in the item's detail view

3. Now, using the

button, begin deducting the VAT AD by selecting Deduct Advance/VAT AD. A list of available VAT advance documents will open. You can select all the VAT ADs you wish to deduct.

When deducting, however, proceed step by step for each VAT rate separately — deduct each original VAT rate individually, in any order. In the Fulfillment Group field, select the fulfillment group you are deducting, leave only the amount corresponding to that fulfillment group in the available amounts table, and click the Deduct Advance/VAT AD button.

4. The resulting invoice will reflect the VAT rate changes. Flexi will correctly calculate any overpayments arising from advances made at the old VAT rate. As shown in the image, the overpayment resulting from differences in the tax base will be assigned the original VAT rate.