Starting from October 1st 2013, in Italy the standard sales tax percentage increases from 21% to 22% (blog written on September 30th 2013. Any possible adjournment by the government should be verified before applying the setup proposed below).
a) please refer to the fiscal law for additional details on services, goods and transaction types for which this percentage is applied.
b) please refer to the fiscal law for additional details on how to manage invoices for items/services received or sent before October 1st 2013, credit notes related to invoices sent/received before October 1st 2013 and any other particular situation.
c) this blog indicates a possible setup suggestion, not a unique solution. Moreover, it is recommended that a fiscal auditor verifies and validates the content of this blog from a fiscal perspective.
A possible setup in Dynamics AX could be the following one:
1) Create a new sales tax code under G/L > Setup > Sales tax > Sales tax codes.
i.e. code 22%, value 22. (value field is under the button Values).
2) Link this new code in the correct Sales tax groups and Item sales tax groups. Be aware that, in order to manage correctly the Italian sales tax, it is important that an Item sales tax Group and a Sales tax Group have maximum 1 common sales tax code.
This means that, if you have in example the “old” sales tax code 21% linked to the Sales tax Group “Domestic” and Item sales tax Group “Products” , you should remove the code 21% from the Item sales tax Group “Products” and link the new 22% code to both these groups.
A new Item sales tax Group called i.e. 21% containing only the code 21% should be created in order to manage special situations listed at point b.above (those scenarios must be confirmed by a fiscal auditor).
Note: It is not convenient to use dates of validity for sales tax code values, because previous sales tax code percentage (21) must be used for cases listed at point b. above (those scenarios must be confirmed by a fiscal auditor).
3) Update orders. If you have Orders in status Received or Sent (or partially Received or Sent) you should change the Item sales tax Group inserting the code 21% (or similar one) created at point 2 above.