付加価値税申告

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Available in Classic and VPC

In the Report VAT menu, you can compose VAT returns and attached documents by business place based on the input VAT and output VAT information entered when creating slips, as well as create electronic media for reporting purposes to proceed with reporting VAT.

The general procedure for reporting VAT is as follows.

This guide describes how to proceed with reporting VAT by the order in which the sub menus of Report VAT are displayed on the web screen of WORKPLACE.

Preparations Before Reporting VAT

Before reporting VAT, you must check to confirm that the VAT ledger data registered on WORKPLACE and the VAT data registered on National Tax Service Hometax (electronic tax invoice, cash receipts, and business credit card history) match.

You can easily verify that the ledger of WORKPLACE and the data of Hometax match by accessing the National Tax Service Hometax website, checking the electronic tax invoice, cash receipts, and business credit card history, and then organizing them in a sum table of purchase/sales as shown below. Furthermore, you may use the sum table of purchase/sales as validating data when reporting VAT.

Register Reporting Documents by Business Place

In the Register Reporting Documents by Business Place menu, you can register reporting documents by business place and download the list of reporting documents by business place as an Excel file.

Register standard information and documents to be reported by business place subject to VAT report.

The following shows how to register reporting documents by business place.

1. Refer to Manage Business Place and register tax offices subject to VAT return submission and taxpayer type for VAT report (businesses subject to business unit taxation, comprehensive tax payment business, and general business operator) by business place.
2. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
3. In order, click the Report VAT > Register Reporting Documents by Business Place menus.
4. Select the business place for registering reporting documents, and then click the [Search] button.
5. In the list of VAT report documents displayed, set the status of the document for registration as Used.
   • You can filter the documents displayed by entering keywords in the input fields on the second row of the list.
6. Click the [Save] button, and then click the [OK] button in the notification pop-up window.
   • The reporting documents are registered.

Download List of Reporting Documents by Business Place

The following shows how to download the list of reporting documents by business place as an Excel file.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Register Reporting Documents by Business Place menus.
3. Select the business place for downloading the list of reporting documents, and then click the [Search] button.
   • You can view the list of reporting documents that applies to the entered conditions.
4. Click the [Download] button.
   • The list of reporting documents by business place is downloaded as an Excel file.

View/Edit VAT Ledger

In the View/Edit VAT Ledger menu, you can check the VAT data of approved slips and edit items requiring modification to proceed with reporting VAT.

The View/Edit VAT Ledger screen is laid out as follows.

Edit VAT Data

The following shows how to edit VAT data.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > View/Edit VAT Ledger menus.
3. From the displayed list, edit the items highlighted in yellow.
   • You can edit the Asset Classification item if the Asset Status is Y.
   • You can edit the Reason for No Deduction item if the Tax Code is Purchase - Nondeductible.
   • You can edit the following for tax codes related to zero tax sales (Sales - Zero Tax, Sales - Export, Sales - Card Zero Tax, and Sales - Cash Zero Tax): Zero Tax Rate Type, Export Report Number, Shipping Date, Foreign Currency Code, Exchange Rate, and Foreign Currency Supply Amount.
4. Click the [Save] button.
   • The edited content is reflected.

Download List of VAT Data

The following shows how to download the list of VAT data as an Excel file.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > View/Edit VAT Ledger menus.
3. If necessary, enter the VAT data conditions to be searched in the search window, and then click the [Search] button.
   • You can view the VAT data that apply to the entered conditions.
4. Click the [Download] button.
   • The list of VAT data is downloaded as an Excel file.

Reconcile VAT

In the Reconcile VAT menu, you can compare the Hometax data with the data registered in the WORKPLACE VAT ledger to proceed with VAT reconciliation.

The Reconcile VAT screen is laid out as follows.

Download VAT Reconciliation Data

The following shows how to download the list of VAT data as an Excel file.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Reconcile VAT menus.
3. If necessary, enter the VAT reconciliation data conditions to be searched in the search window, and then click the [Search] button.
   • You can view the VAT reconciliation data that apply to the entered conditions.
4. Click the [Download] button.
   • The VAT reconciliation data are downloaded as an Excel file.

Aggregate Documents Attached to Report

In the Aggregate Documents Attached to Report menu, you can aggregate the data of documents attached to a report based on the VAT ledger data. If necessary, you can delete the current aggregation and aggregate the data again.

The Aggregate Documents Attached to Report screen is laid out as follows.

Aggregate Data

The following shows how to aggregate the data of documents attached to a report.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Aggregate Documents Attached to Report menus.
3. Click the [Aggregate] button.
4. Enter the information of documents to be aggregated.
5. On the Aggregate Documents Attached to Report screen, click the [Aggregate] button.
   • Data of the documents attached to the report are aggregated, and the aggregate status changes to Aggregation Complete.

Delete Aggregation

The following shows how to delete aggregated data.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Aggregate Documents Attached to Report menus.
3. Click the [Delete Aggregation] button.
4. Enter the information of documents to be deleted.
5. Click the [Delete Aggregation] button.
   • Aggregated data are deleted, and the aggregate status changes to Not Aggregated.

View Detailed Aggregation of Documents Attached to Report

In the View Detailed Aggregation of Documents Attached to Report menu, you can aggregate the aggregation data of documents attached to a report in groups of business place, transaction type, tax code, and electronic/handwritten, as well as view the details of each aggregation group.

The View Detailed Aggregation of Documents Attached to Report screen is laid out as follows.

Download Aggregation History of Documents Attached to Report

The following shows how to download the aggregation history of documents attached to a report as an Excel file.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > View Detailed Aggregation of Documents Attached to Report menus.
3. If necessary, enter the conditions for aggregated documents attached to a report to be searched in the search window, and then click the [Search] button.
   • You can view the documents attached to a report that apply to the entered conditions.
4. Click the [Download] button.
   • The aggregation history of the documents attached to the report is downloaded as an Excel file.

Manage Documents Attached to Report

In the Manage Documents Attached to Report menu, you can view the information and progress of aggregated documents attached to a report, as well as go to the page of each document attached to the report to enter and close details.

The Manage Documents Attached to Report screen is laid out as follows.

Closing of Documents Attached to Report

The types of attached documents that can be filed in WORKPLACE are as follows. Regarding documents without individual links for explaining the page, refer to Sum Table of Tax Invoices by Place of Sales (Class A, Class B).

The following shows how to close the documents attached to a report.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Manage Documents Attached to Report menus.
3. Click the name of the attached document to be closed.
   • You will be redirected to the page of the applicable attached document.
4. Click the [Process Closing] button.
   • The report statement of VAT taxation standard, and tax payment amount (refund tax amount) by business place is closed automatically when closing the VAT return.

Sum Table of Tax Invoices/Invoices by Place of Purchase/Sales

You can view and process the closing of electronic invoice transfers on and before the 11th, handwritten invoice transfers after the 11th, and overall details.

The Sum Table of Tax Invoices/Invoices by Place of Purchase/Sales screen is laid out as follows.

Tally on Credit Card Sales Slip and Other Issuance Amount

You can do the following in this menu: View the status of issuance amounts and credit card sales details; Set and edit tax codes, electronic payment methods, and issued amounts; and Process the closing of documents.

The Tally on Credit Card Sales Slip and Other Issuance Amount screen is laid out as follows.

Statement of the Annex on Zero Tax Rate to be Submitted

You can enter and edit the details of a statement of the annex on zero tax rate to be submitted, as well as process its closing.

The Statement of the Annex on Zero Tax Rate to be Submitted screen is laid out as follows.

Tax Credit Report of Deemed Input Tax

You can enter the purchase details of the tax credit report of deemed input tax, compose a deemed input report, and process the closing of the document.

The Tax Credit Report of Deemed Input Tax screen is laid out as follows.

Compose Deemed Input Report

You can create a report by entering information about the tax base, deductible amount, and tax amount to be deducted during the tax period.

The following shows how to compose a deemed input report.

1. Click the [Deemed Input Report] tab on the Tax Credit Report of Deemed Input Tax screen.
2. Check the total purchase price of tax-exempt agricultural products, and then enter report details in the Report of Deemed Input Tax on Tax-exempt Agricultural Products, etc. area.
   • If reporting as a simplicity taxpayer, enter only when reporting for VAT taxation standard confirmation.
3. Click the [Save] button.

Statement of Real Estate Rental Supply Price

You can enter details about real estate rental services to create a statement of real estate rental supply price and process its closing.

The Statement of Real Estate Rental Supply Price screen is laid out as follows.

Tax Credits for Bad Debts (Reimbursement) Report

You can compose a report requesting tax credits for bad debts and process its closing.

The Tax Credits for Bad Debts (Reimbursement) Report screen is laid out as follows.

Statement of Actual Exports

You can compose a statement of actual exports and process its closing.

The Statement of Actual Exports screen is laid out as follows.

Acquisition Statement of Depreciable Assets such as Buildings

You can view the acquisition statement of depreciable assets such as buildings, enter notes, and process its closing.

The Acquisition Statement of Depreciable Assets such as Buildings screen is laid out as follows.

Sales and Refund Performance Statement of Foreign Tourist Duty-free Goods

You can compose a sales and refund performance statement of foreign tourist duty-free goods and process its closing. Use templates to upload multiple sales specifications at once.

The Sales and Refund Performance Statement of Foreign Tourist Duty-free Goods screen is laid out as follows.

Upload Sales and Refund Performance Statement of Foreign Tourist Duty-free Goods at Once

The following shows how to use Excel templates to upload multiple sales specifications at once.

1. Click the [Upload] button on the Sales and Refund Performance Statement of Foreign Tourist Duty-free Goods screen.
2. Click the [Download Template File] button in the Upload pop-up window to download the template.
3. Enter the sales specifications according to the template and save the file.
   • Items marked with "*" are required fields.
4. In the Upload pop-up window, select Business Place and click the [Attach File] button to upload the file.
5. Click the [Save] button, and then click the [Yes] button in the Notification pop-up window.

Foreign Currency Acquisition Statement

You can compose a foreign currency acquisition statement and process its closing. Use templates to upload multiple sales specifications at once.

The Foreign Currency Acquisition Statement screen is laid out as follows.

Upload Foreign Currency Acquisition Statements at Once

The following shows how to use Excel templates to upload multiple foreign currency acquisition details at once.

1. Click the [Upload] button on the Foreign Currency Acquisition Statement screen.
2. Click the [Download Template File] button in the Upload pop-up window to download the template.
3. Enter the foreign currency acquisition details according to the template and save the file.
   • Items marked with "*" are required fields.
4. In the Upload pop-up window, select Business Place and click the [Attach File] button to upload the file.
5. Click the [Save] button, and then click the [Yes] button in the Notification pop-up window.

Tax Base Amendment Report and Additional Voluntary Tax Payment Statement

The tax base amendment report and additional voluntary tax payment statement is a document attached to the amendment report. It is displayed only when you make a amendment report. You can enter the details for the amendment report and the reason for modification, and then process its closing.

The Tax Base Amendment Report and Additional Voluntary Tax Payment Statement screen is laid out as follows.

Create/Close VAT Return Report

In the Create/Close VAT Return Report menu, you can compose a VAT return and process its closing after all attached documents to be reported have been closed.

The Create/Close VAT Return Report screen is laid out as follows.

Create a VAT Return

The following shows how to create a VAT return.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.
2. In order, click the Report VAT > Create/Close VAT Return Report menus.
3. Check each tab menu and enter details as shown below.
   • VAT Return, Tax Base Specification: Enter details in each tab menu and click the [Save] button.
   • Business Place Status Specification: Check details.
4. Click the [Create a VAT Return] button.
5. In the notification pop-up window, click the [OK] button.
   • A VAT return is created.

Create Electronic Media for VAT

In the Create Electronic Media for VAT menu, you can use various conditions to search and view the data aggregated through the documents attached to a report, as well as create the data of quarters with closed VAT reports as electronic media.

The Create Electronic Media for VAT screen is laid out as follows.

Report VAT amendment

If modifications are required after the VAT report has been closed, you can prepare the documents attached to the report that are necessary for making the amendment report and use those documents to proceed with the task of closing the VAT return again. Refer to Create/Close VAT Return Report for information on closing VAT returns.

The following shows how to report a VAT amendment.

1. In the WORKPLACE PC Web screen, click the [All Services] > [Accounting] button.

2. In order, click the Report VAT > Aggregate Documents Attached to Report menus.

3. Select Amendment Report for Report Type, and then click the [Search] button.

4. Click the [Aggregate] button to aggregate documents.

   Note

   Aggregation does not occur when there are closed documents. Check the closing status of the documents attached to the report before aggregation, and cancel the closing.

   • The determined (reassessed) claim for tax base and tax amount and the tax base amendment report and additional voluntary tax payment statement are added to the list.

5. Check and edit all details of the aggregated documents attached to the report, and then click the [Process Closing] button.

   • Depending on the case, only one of the determined (reassessed) claim for tax base and tax amount and the tax base amendment report and additional voluntary tax payment statement can be composed.

     • If the tax to be paid has further decreased: The determined (reassessed) claim for tax base and tax amount can be composed (for tax refund purposes).
     • If the tax to be paid has further increased: The tax base amendment report and additional voluntary tax payment statement can be composed (for additional payment purposes).
     Note

     You can create VAT returns even if only one of the following is closed: determined (reassessed) claim for tax base and tax amount; and tax base amendment report and additional voluntary tax payment statement.

6. Click the Report VAT > Create/Close VAT Return Report menus.

7. Select Amendment Report for Report Type, and then click the [Search] button.

8. Click the [Create a VAT Return] button.

9. Click the [Process Closing] button.

10. Click the Report VAT > Create Electronic Media for VAT menus.

11. Select Amendment Report for Report Type, and then click the [Search] button.

12. Click the [Create Electronic Media] button.

• The VAT amendment is reported.