In connection with legislative changes that came into effect on 1 January 2024 — specifically the change in VAT rates — situations arise in practice where a tax advance document (ZDD) is issued at a different VAT rate than the one applied to the line items of the final invoice. To correctly issue the final invoice or process a received invoice, it is important to assign the correct value and VAT rate from the ZDD document to the invoiced item subject to the standard or reduced VAT rate. Without using Supply Groups, the Flexi application would apply ZDD deductions regardless of the tax rate.

The Supply Groups code list is located in the Tools – Code Lists menu. It is supplied pre-populated with the values WATER, HEAT, and ENERGY. Users can modify, add to, or change these values to suit their own needs.

2. For each invoice line item being entered, on the Posting/Details tab, fill in the Supply Group field according to which group it belongs to — i.e., based on the VAT rate applicable until the end of 2023.

3. We now begin deducting the ZDD using the

button via the Deduct advance/ZDD option. When applying deductions, we proceed step by step, deducting each original VAT rate separately — the order does not matter. In the lower section, select the supply group being deducted and leave only the amount for the relevant VAT rate in the table. Repeat this process for all supply groups.

4. The resulting invoice reflects the VAT rate changes at the turn of the year. ABRA Flexi correctly calculates any overpayments arising from advance payments made at the previous year's VAT rate. As shown in the screenshot, the overpayment resulting from differences in VAT bases is assigned the original VAT rate.

Need help?

If you have any questions about the application, please contact us at podporaflexi@abra.eu or via the chat window in the bottom right corner.