Payment Order - Paraguay (FINA085A - SIGAFIN)

Specific Knowledge

This routine calculates VAT withholding during bill write-off and issues Withholding Certificate when a Payment Order that has VAT withholding calculation is confirmed. Thus, it meets the Decree no. 1,164/08

The base for withholding calculation is the value of VAT calculated in the Invoice, whose formula is:

VAT Withholding = (Invoice VAT X Rate)/VAT Percentage

By confirming a Payment Order that has VAT withholding calculation, a withholding bill is generated in Accounts Payable with TX type, for the Supplier configured in the parameter MV_UNIAO.

The due date of this bill is in the following month and the day, and the day is based on the table below:

Rule for TX Prefix

• For withholding calculated for Suppliers from Paraguay, who have Protheus company configured as a Designated Agent, the bill has the DES prefix.
• For withholding calculated for Suppliers from Paraguay, who have Protheus company configured as an Export Agent, the bill has the EXP prefix.
• For withholding calculated for foreign Suppliers, the bill has the EXT prefix, regardless of Protheus company configuration.

Rules for Write-off

• A payment order can only be confirmed if there is a valid number for Withholding Certificate number.
• For partial write-off, the total value of VAT withholding is always written off in the first write-off made. The value of partial withholding is only written off if the value entered for payment is lower than the value of withheld VAT.

Rules for calculation

• Supplier can be registered as totally or partially exempt from withholding through the field A2_PORIVA.
• VAT withholding is only calculated for bills that have VAT calculated in tax document issue.
• If the supplier is classified as Foreign, the rate configured in the parameter MV_ALIQIVA is considered, and the limit is not checked.
• Supplier is considered as Foreign if the field Country (A2_PAIS) of Supplier Register is with content different from Paraguay. If this field is empty, supplier is considered as a Supplier from Paraguay (Not Foreign).
• If Protheus company is configured as a Designated Agent (MV_AGENTE= A) and Supplier is classified as Foreign, the rate configured in the parameter MV_ALIQIVA is considered, and the limit is checked.
• If Protheus company is configured as an Export Agent (MV_AGENTE=E), the rate configured in the parameter MV_ALIQIVA is considered, and the limit is checked.
• To make up the limit, all invoices written off are considered, which have VAT calculation in Tax Document issue, accrued per month. The value considered is the goods value without taxes.

See Also

• Payment Order Cancellation