Fulfillment Groups Codebook

In connection with legislative changes that came into effect on 1 January 2024 — specifically changes to VAT rates — situations arise in practice where the tax document for advance payment (ZDD) was issued at a different VAT rate than the one applied to the line items on the final invoice. To correctly issue or receive such an invoice, it is important to assign the correct value and VAT rate from the ZDD to the invoiced item subject to the standard or reduced VAT rate. Fulfillment Groups serve this purpose — without using them, Flexi would apply ZDD deductions regardless of the tax rate. This feature is typically used on invoices settling provided services (such as 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 ZDD was created with a different VAT rate than the one on the final invoice (e.g., the ZDD was created with a 21% VAT rate, but the service provided falls under the 12% VAT rate).

The procedure below describes issuing 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 ZDDs were issued at the VAT rates applicable until 31 December 2023, namely 10%, 15%, and 21%.

To define Fulfillment Groups, the Fulfillment Groups codebook is available and can be found using the search bar by entering a suitable 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 totaling the consumption amount at the new VAT rates.

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

3. Now begin deducting the ZDD using the

button and selecting Deduct advance/ZDD. A list of available ZDDs will open. You can select all ZDDs you wish to deduct.

When deducting, proceed step by step through each VAT rate — deduct each original VAT rate separately, in any order. In the Fulfillment Group field, select the fulfillment group being deducted, leave only the amount corresponding to that fulfillment group in the available amounts table, and click the Deduct advance/ZDD 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 bases will retain the original VAT rate.