Beruflich Dokumente
Kultur Dokumente
S/4HANA
Deloitte & SAP
29 May 2018
Agenda
Topic Presenter
How can SAP Solutions for Global Tax Management • Tax Service – Tax calculation Philippe Oorts
support you? • Tax Compliance – Validation and audit Erwin Albers
• eDocuments – Electronic Document Management Jolien Lauwens
• Advanced Compliance Reporting – Return calculations and declaration Celine A.
Linda Garcia
3
Frederik D’heer
Partner, Technology
Deloitte
© Deloitte 2018 7
Introducing S/4HANA
The HANA solution evolved from an in-memory database to a simplified data model
including an improved user-interface and easier deployments
• In-memory • Real-time analysis • Real-time business • Instant financial • Simplified data model
platform • Real-time • OLAP and OLTP insight • New user experience
reporting together • No aggregate • Advanced processing
• SAP HANA • Single source of truth • Choice of deployment
Enterprise Cloud for
SAP Business Suite
on SAP HANA
© Deloitte 2018 8
Introducing S/4HANA
Speed, efficiency, simplicity and transparency are some of the core values of S/4HANA
Speed in transaction
New User Experience
processing
© Deloitte 2018 9
Introducing S/4HANA
Fiori
© Deloitte 2018 10
Carrousel warm-up - Fiori examples
Demo 2 - TBD
© Deloitte Belgium 11
Introducing S/4HANA
Infrastructure deployment options
© Deloitte 2018 12
Introducing S/4HANA
From system of record to system of innovation
RUN WIN
© Deloitte 2018 13
Introducing S/4HANA
Enabling the Tax innovations by transition from current SAP ECC solution to SAP
S/4HANA run on the SAP HANA database
Outcome of Digital
Transformation
Innovation platform
Lights out Finance and Live Factory scenario’s that use Predictive Analytics,
Big Data, IoT, Robotics and Machine Learning
Business Value
15
Liesbet Nevelsteen
Partner, Tax
Deloitte
BILLING
ASSET ACCOUNTING UNIVERSAL LEDGER
GLOBALIZATION COUNTRY-BY-COUNTRY REPORTING
SAF-T
OECD
E-INVOICING CERTIFIED TAXABLE PERSON
REAL TIME REPORTING MAKING TAX DIGITAL BEPS
EXPORT CONTROLS COMPLIANCE WITHHOLDING TAX
VALUE ADDED TAX AUTHORIZATION
PEPPOL
DIGITIZATION
GLOBAL TRADE INDIRECT TAX SPED
DIRECT TAX
GST CONTROL FRAMEWORK SII OPERATIONAL TP
PROPERTY TAX BUSINESS PLANNING
TAX ACCOUNTING
Country initiatives across the globe, where a call for transparent and controlled processes is key. Examples:
The European Commission introduced the concept of a certified taxable person who will be able to benefit from
certain tax advantages.
o Example: Poland
On request Periodical
SAF-T accounting file (JPK file), consisting of 7 Book 4 of the JPK file
books:
JPK_VAT – VAT evidence
JPK_KR – Accounting books
JPK_WB – Bank account statements
JPK_MAG – Warehouse
JPK_VAT – VAT ledgers
JPK_FA – VAT invoices
JPK_PKPIR – Revenue and expense ledgers
JPK_EWP – Revenue ledger
Real-time reporting
o Example: Hungary
connector
Manual
records Tax authorities
HU compliant
© Deloitte Academy 2018 RTR file 20
Digitization of Tax
SAP solutions for Global Tax Management
Analytical
Periodic
Declaration Validation
Calculation E-Invoicing
Transactional
Tax Calculation Validation and Audit Electronic Invoicing Return Calculation and Declaration
SAP Tax Service SAP Tax Compliance SAP eDocuments, SAP SAP ACR, SAP TDF
NFE
Minimize need for human Gain visibility of tax compliance Manage statutory reporting
intervention issues Comply with many local worldwide with unified user
Have accurate automatic tax Automatically identifying regulations mandating the experience
determination wrong tax data use of electronic documents Enable simple adoption of
Automatic, non-disruptive Automatically initiating correction Simplify operations with one constant legal reforms
legal patches for 120 and documentation measures user interface, pre- Supports different legal
countries packaged content and formats & direct submission to
integration flows authorities
Analytical
Validation Declaration
Calculation E-Documents
Transactional
23
SAP Tax Service
24
Philippe Oorts Erwin Albers
Manager, Technology
Deloitte SAP
Tax Calculation
SAP Tax Service
Analytical
Validation Declaration
Calculation E-Documents
Transactional
Deductible Type
Invoice
Tax Event
Receive Tax Results
Tax Calculation
Capabilities Benefits
Central Framework Automation
Central tax computation framework across the One calculation engine for consistent tax
customer landscape results
120 Countries covered by the Full functional coverage Ideal simplification for:
solution: through: 1. Companies running on a
• 36 advanced 1. Coverage of basic highly developed tax
• 84 basic localized scenarios for all calculation solution,
120 countries striving for
2. Coverage of standardization
country/industry specific 2. Companies running on
scenarios for advanced multiple systems in need
countries of aligned tax calculations
3. Bolt-ons using the single 3. Companies running on
integration point for public cloud system(s)
specific scenarios / that do not allow tax
countries not covered customizations
Manager, Technology
Deloitte SAP
Analytical
Validation Declaration
Calculation E-Documents
Transactional
Automate processes
Eliminate manual workflows
and streamline tax compliance
through an automated tax
control framework
requirements
In-memory computing
Use the superior processing
power of SAP HANA to
process high volumes of
taxable transactions quickly
and accurately
Examples:
5.
© 2018 SAP SE or an SAP affiliate company. All rights reserved. ǀ External 35
Automatic Hit Processing and Predictive Analytics with Tax Compliance
Mitigation triggered
Upper Threshold automatically
Automated Machine
Learning
Manual
Manual Decision
Decision
Lower Threshold Automatically
closed
Manager, Tax
Deloitte SAP
Electronic Invoicing
SAP eDocuments, SAP
NFE
Analytical
Validation Declaration
Calculation E-Documents
Transactional
Communication
It orchestrates the
communication with the
authorities as well as other
document receivers
Usability
Multiple monitors, configuration Unified user experience
and processes Reduced set of tools
Data Inconsistency
Adjustments done on 3rd party software not reflected Solution integrated with the backend
in backend (ECC/S4HANA)
Ineffective Support
High effort for synchronization of legal changes One Globalization Network
Multiple counterparts Professional processes and services
Lack of process expertise from service provider
It allows you to
– Create electronic documents in legally required XML format.
– Orchestrate the communication with the authorities as well as other document
receivers
– Configure and customize country-specific fields
– Monitor communication, trace source documents and handle exceptions directly in
SAP ERP and SAP S/4HANA
© 2018 SAP SE or an SAP affiliate company. All rights reserved. ** ) Status FAIL was introduced before SNRQ and is obsolete now Internal 44
Key Product Features eDocument Cockpit
Central monitor
for all scenarios Storage & display of
attachments*
Only authorized
processes are
displayed
* Planned
It allows you to
– Access a deep catalog of integration flows
– Integrate both processes and data through unified technology engineered for the
cloud
– Get an integration service that is secure, reliable and delivered and managed by SAP
in SAP’s secure data centers across the globe
– Lower TCO with an affordable, pay-as-you-go subscription model and minimal up-
front investment
© 2018 SAP SE or an SAP affiliate company. All rights reserved. ** ) Status FAIL was introduced before SNRQ and is obsolete now Internal 46
Solution Landscape – eDocument Scenarios SAP eDocument Solution
Communication SAP Cloud Platform Integration Digital Compliance Service 3rd Party
Platform
Peruvian other
DTE EU-UBL xRechnung UBL TR
UBL format
Argentina Thailand
Customer Invoice Customer Invoice
Break
10 mins
Manager, Tax
Deloitte SAP
Analytical
Validation Declaration
Calculation E-Documents
Transactional
Compliance
ACR allows companies to use
and/or create legal reports in
the required format
Submission to authorities
It allows the immediate filing
with different tax authorities
Data insights
Quickly review and analyse
report data with embedded
analytics
Compliance Flexibility
Globally compliant with easy Fast adoption of constantly
adoption of legal changes, changing legal reforms and
different legal formats and business needs through flexible
direct submission rules and extendible design
environment
Advanced
Compliance
Reporting
Efficiency Transparency
State of the art capabilities with Monitors your global legal
modern user experience compliance reporting with full
leading to the next generation audit traceability in a unified
of legal reporting dashboard with embedded
analytics
Technical User
Define Compliance Reports
Data Sources Activities
Mapping XSD/Schema Reporting Reporting
CDS Views Phases SAP Fiori app
Levels Activities
ABAP program
BW Queries
Event Fiori Navigation Ext.
BRF+ Report Definition Handlers Report Category
Functions
SCP Cloud
Advanced Integration
Compliance
Configurations Reporting Government Gateway
Business Data Retrieving Generation – Legal Generation – Embedded Manual Audit Trail
User and Processing Reports Correspondences Analytics Adjustments
60
Annelies Dieusaert
Partner, Tax
Deloitte
Indirect Direct
Tax Tax
SAP‘s Global Tax Management is
an attempt to bring relevant Tax Service
pieces from SAP tax solutions
together to cover the end-to-
end requirements of a tax
department. Advanced
Compliance SAP Tax Compliance
The goal is to get to a place Reporting (ACR) 20%
where SAP is providing 20% of
customers’ tax framework /
requirements, and partners
provide the other 80%.
PARTNERS e-Documents
80%
Universal Journal
Brings together Accounting & Controlling
Removes the manually intensive step of reconciliation
while providing a single source of truth for all your
financial data (e.g. material ledger, CO-PA, …)
Extension Ledgers
Creation of parallel tax ledger via extension ledger
• New type of ledger
• Contains delta journal entries relevant for tax
CIT Compliance Enablement • Avoids duplication of journal entries
Advanced Compliance Reporting
• Reporting dashboard to view and monitor
your reporting obligations Business Planning & Consolidation
• Electronic or manual report submission
• Track relevant data for further analysis
(BPC)
• Supports correction runs BPC Optimized & BPC 11.0 for BW/4HANA only
Fiori: Set up end-to-end compliance workflows (relevant for Operational Transfer Pricing)
• No data replication
• Transactional & Master Data available in real-time
Asset Accounting • Flexible drill-down and end-to-end simulation
capabilities
• Integration with the Universal Journal
• Asset postings transferred to finance at asset level
• More asset information available in finance
• No redundant data storage
• Reconciled General Ledger Accounting & Asset Accounting
• Real-time posting
• Planned values available in real time and changes to master data and transaction data are constantly included
© Deloitte Academy 2018
66
SAP & Direct Tax Processes
Functionality comparison
Tax Process Functionality (non exhaustive) SAP ECC S/4HANA 3rd Party Software
• Stat ledger
1
Statutory • Extended ledger
Accounting • Statutory accounts
• Statutory notes
2
Tax Accounting • Line item information
• Tax provision calculation
3
• CIT/Tax ledger
CIT Compliance • Extended ledger
• Tax return
• Annexes
4 • Pricing
Transfer Pricing • Margin control/COGS
breakdown
• Cost recharge of services
• TP documentation
Business
model
Operational Transfer Pricing Challenges
Planning /
Defend Ex-ante 3 Examples
documentation
Profitability analysis across supply chain
Splitting legal entity P&L’s into functions and products to
compare transfer pricing profit targets across the global
(Ex-post) TP Life TP supply chain
Documentation Cycle procedures
Defend
© Deloitte Academy 2018
68
OTP Enabled by SAP
Multiple components of SAP solve the OTP puzzle
BPC Optimized
Seamless integration of
SAP Analysis for Office
actuals and planning in the Allowing ability to easily
same system avoiding integrate Microsoft functionality
multiple parallel planning with your data stored in SAP
processing, transfer and S/4HANA or BPC creating
extraction of data between consistent, standard reports
planning systems, and
© Deloitte Academy 2018 additional manual steps
69
Conceptual SAP S/4HANA OTP Solution Architecture
OTP process recorded through orchestrated process across SAP applications
Aggregation of Plan
and Actuals Data
SAP Controlling
SAP Materials
Management Calculations
70
Next steps – Tax Technology Roadmap
01 04
Understand your company’s Assess cost-benefit in
S/4HANA upgrade time table getting key direct tax
& key milestones and how requirements addressed in
they relate to the direct tax the S/4HANA upgrade
processes.
02 05
Define what is critical to Explain tax business case to
improve in your current tax key S/4HANA upgrade
operations stakeholders (Finance, IT, …)
03
Analyze the tax
functionalities available in
current SAP and in to be
S/4HANA
72
Nick Moris
Partner, Tax
Deloitte
Artificial
Robotic Process Automation Intelligence
Classification is manual,
repetitive and rule-based
Artificial Intelligence aims to
Robotic Process Automation: mimic human judgement
Partially or fully capable to such as perceiving, gathering
automate classification evidence and reasoning
processes
medium
Confidence Recommendation
level engine
Preprocessing
Extracting Classification Classification
and data
material codes engine codes
cleansing
low
Manual
intervention
Update model
Robotic
enrichment
Product classification requires a detailed understanding of the regulations as well as in-depth knowledge
on the technical specifications and functional capabilities of a specific product.
Information regarding the latter is typically not available within the global trade team and requires close
cooperation with product development (engineers, designers). Trade automation apps provide access to
these resources in a flexible way and increase the coopration with the trade teams. Further, regulatory
knowledge can be built in the apps and allow engineers, based on their technical knowledge of the products,
to provide the correct input to support correct classification of the products.
Assign
Each ECCN
Candidate Answer ECCN code or
Indicate is linked to a
ECCN codes the questions “no dual use
if the product questionnaire Products
will be according item”
is potentially containing are
suggested to the depending
subject to decision tree of classified
for each of the product- on the results
dual-use “yes” or “no”
indicated specific technical from the
controls technical
products specifications questionnaire
questions
83
Contact details
84
Contact - Deloitte