The Access Crystal Reports (ACR) VAT option opens the list of Access Crystal Reports that are contained within the Access Reports System folder.

The purpose of these reports is to provide self-audit reporting to assist you with the control of your VAT and to assist the HMRC Inspectors when they are carrying out a VAT inspection visit. PAS76 reports are included.

Most of the reports are exception reports that will help you to maintain your system and ensure your VAT is reported correctly.

They are listed here in alphabetical order, this is the order in which they will appear in the Access Crystal Reports list unless some are flagged as favourites. Reports flagged as favourites will appear at the top of the list.

For all these reports, the report header will include the Company name and VAT Registration number.

In addition to these VAT self-audit reports, there are four reports that may assist you if you are using the Cash Accounting Scheme. These are the Non Cash VAT Transactions Report, the NL Cash VAT Guidance Report, the Purchase Ledger - Cash VAT Guidance Report and the Sales Ledger- Cash VAT Guidance Report.

If sent to screen, there is an additional opportunity to output the report to printer or file from the report preview window.

The purpose of Batched Transaction reports is to identify transactions that may have an impact on the tax liability but are currently in the batch awaiting processing and are therefore unposted to the VAT return.

The report lists batched Purchase Invoices or Credit note transactions.

Fields contained in the report: Transaction date; Year and Period; Supplier code; Transaction Type; Header Reference; Allocation Flag; Query Flag; Acquisition Flag; Home Net value; Home VAT value; Home Gross value and Audit Number.

The report will be sorted by Batch Reference.

The report lists batched Purchase Orders.

Fields contained in the report: Order number; Order date; Order account; Type (Order or Credit indicator and entry type flag for Text, Stock or Price); Order reference; Stock or Price code; Detail Line Analysis; Unit Cost; Net Price; Outstanding quantity (ordered minus invoiced) and Outstanding value (net price per unit multiplied by the outstanding quantity).

The report will be sorted by Order number.

The report lists batched Sales Invoices or Credit note transactions.

Fields contained in the report: Transaction date; Year and Period; Customer code; Transaction Type; Header Reference; Allocation Flag; Query Flag; Home Net value; Home VAT value; Home Gross value and Audit Number.

The report will be sorted by Batch Reference.

The report lists batched Sales Orders

Fields contained in the report: Order number; Order date; Order account; Type (Order or Credit indicator and entry type flag for Text, Stock or Price); Order reference; Stock or Price code; Detail Line Analysis; Unit Cost; Net Price; Outstanding quantity (ordered minus invoiced) and Outstanding value (net price per unit multiplied by the outstanding quantity).

The report will be sorted by Order number.

HMRC would like to identify Customers with a credit balance on their accounts. This might indicate that a Customer has paid a deposit against a supply which, in some cases, would attract a tax liability.

The report lists the Customers with negative balances and their respective outstanding transactions which should match the balance total.

The search icon on the reports window can be used to search by Customer code and Sort Key.

The report will be sorted by Customer account code and Sort Key. Unallocated transactions will be sorted by date.

Fields contained in the report:

The report will include the Customer account; Customer name and Home balance.

For each outstanding transaction, the report will list the Transaction date; Transaction Type; Invoice number; Home Net value; Home VAT value; Home Gross Value; Home Unallocated value; Description and Audit Number.

There is a legal requirement that Companies can claim back Output tax on debts that are over 6 months old. The purpose of this report is to enable HMRC and Companies to identify debts older than 6 months.

The report lists outstanding invoices that are 6 months older than today's date or the date entered when running the report.

The transactions are then grouped as follows: 6 months old (182 days to 212 days); 7 months old (213 days to 242 days); 8 months old (243 days to 272 days); 9 to 12 months old (273 days to 365 days); Over 12 months (366 days +).

You will be prompted to enter an Age From Date; transactions that are 6 months older than this date will be listed. The date defaults to today's date.

You can also enter a range of Customer codes and a range of Sort Keys.

The report will be sorted by Ageing Group and Invoice number.

Fields contained in the report:

The report will include the Customer Code; Customer Name; Invoice number; Transaction date; Home Net value, Home VAT value; Home Gross value; Home Unallocated value, VAT Return reference and Audit number.

The report will also contain a group section, this will contain: Net total by Ageing Group; VAT total by Ageing Group; Gross Total by Ageing Group; Unallocated total by Ageing Group.

Please note:

This report details all deleted transactions from batch within Sales, Purchase and Nominal Ledgers. The purpose of the report is to provide a list of audit numbers removed from the system when transactions are deleted which helps to track audit trails.

The report displays deletions of full transactions (header level) and lines of transactions (detail level).

Both the header and detail audit numbers are printed on the report, whether it is a whole transaction or just detail lines that have been deleted. This helps with audit trails.

If a whole transaction has been deleted then the Type column will display H against each line, if detail lines have been deleted then the column will each line will display a D.

Available search criteria to filter report are Code (Customer, Supplier or Nominal Account), Deleted by User, Detailed Audit Number, Header Audit Number and Transaction Date.

The report is sorted by Origin ledger (in reverse order to ensure Sales Ledger is at the top as it is the most common origin to appear on this report) and Header Audit Number.

Fields contained in the report:

The report includes the Header Reference, Origin (which ledger the transaction was processed from), Transaction Type, Transaction Date, Code (Customer, Supplier or Nominal Account), Deleted by User, Deleted Date, Header Audit Number, Type flag and Detail Audit Number.

This report is an Access Crystal version of the VAT Return Audit report available from the VAT menu. It is an Audit Report to show the detail behind the VAT Return. The Detailed Audit shows Country Codes, VAT Codes, Intrastat EC VAT values, Exchange Rates and Currency values for each transaction.

You can use the Search option to select a Period range and Year range.

Please note that attempting to select transactions by entering a period range for Last Year will not display any returns if the Nominal Ledger Year End has not been run. This is the case even if the Sales Ledger Year End has been run.

Transactions which do not update the VAT Return but do appear on the Supplementary Declaration will only be reported on the EU VAT Detailed Audit report. They will not appear on the Summary report.

The purpose of these reports is to enable HMRC Inspectors to identify tax transactions where the VAT on the invoice line is not correct. This may be where the VAT calculation has been over-written by the User or where there is a genuine reason for a mismatch (e.g. VAT only insurance invoices).

The VAT settlement discount type option in System Control will be checked to see whether settlement discount is included or excluded from the VAT calculation. The same rules will be applied when calculating the VAT for the report.

You will be prompted to enter the limiting difference for the report. The report will contain tax transactions that have a difference value larger than the value you enter.

You can also enter a Date range and Period range. Because this report will recalculate every detail line, it is most important that it is only run for isolated periods by entering a date or period range.

The report will be sorted by difference value, highest first.

Fields contained in the report:

The report will include the Transaction date; Period; Supplier/Customer account code; Invoice or Credit Note number; Document Type (i.e. CRN/INV); Posted Net and Tax amounts; Recalculated VAT value; Difference and Audit Number.

The purpose of this report is to identify purchase transactions that may be duplicates. HMRC would like to be able to identify these to check that they are correct.

The report lists posted Purchase Invoice transactions grouped by Supplier code, Invoice number and VAT value. Any duplicates, where all three pieces of criteria match, are reported.

You will be prompted to enter a Year, Period range and Date range.

The report will be sorted by Supplier Code; Invoice number and VAT value.

Fields contained in the report:

The report will include: the Transaction date, Period, Supplier account code, Invoice number,Net amount, VAT amount, Line Description (concatenated) and Audit Number.

The purpose of these reports is to identify Purchase and Sales transactions where the Net value is signed opposite to the VAT value. These would be erroneous transactions and HMRC would like to be able to identify them.

The report shows posted Invoices or Credit notes where the VAT value has the opposite sign to the Net value. For example Net = +100 and VAT = -15.00.

You will be prompted to enter a Year, Period range and Date range.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include the Transaction date; Period; Supplier/Customer account code; Invoice or Credit Note number; Document Type (i.e. CRN/INV); Analysis; VAT Rate; Posted Net and VAT amounts; Line Description (concatenated) and Audit Number.

The purpose of this report is to produce a list of transactions for a particular Nominal expense account against which VAT is not claimable so it can be confirmed that no VAT has been claimed. HMRC might use this report when they are carrying out a VAT inspection visit.

The report shows transactions that would appear as inputs on the VAT return but excludes those with a zero VAT value.

You will be prompted to enter a Year, Period range, Date range and Nominal account code.

The report will be sorted by transaction type and date.

Fields contained in the report:

The report will include the Transaction date; Period; Nominal account code; Reference; Transaction type; VAT Rate; Description; Net and VAT amounts; VAT Return reference and Audit Number.

The purpose of this report is to enable HMRC Inspectors to identify input tax transactions of a high value. When arriving for a VAT inspection visit, they can use this report to check the VAT calculation and audit a sample of transactions.

You will be prompted to enter the limiting Tax Value for the report. The report will include input tax transactions that have a value larger than the value you enter.

You can also enter a Date range and Period range.

The report will be sorted by value, highest first.

Fields contained in the report:

The report will include the Transaction Date; Period; Supplier account code; Invoice or Credit Note number; Document type (i.e. CRN/INV); Ledger Source; Purchase Analysis Code; Net and Tax amounts; Line Description (concatenated) and Audit Number.

The purpose of this report is to identify Sales transactions that have negative VAT output tax and are of significant value. These might be bona fide transactions but HMRC would like to identify these to check that they are correct.

The report shows Credit Notes where the VAT value is greater than the limiting value entered.

You will be prompted to enter the limiting value for the report. The default value is 10,000.

You can also enter a Year, Date range and Period range. The report defaults to the current Sales Year and Period if parameters are not entered.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include the Transaction date; Period; Customer account code; Credit Note number; Sales Analysis code;Tax amount; Line Description (concatenated) and Audit Number.

If you are using the Cash Accounting scheme, sometimes referred to as Cash VAT accounting, there are some transactions that are excluded from the scheme and these transactions should be processed in the accounts by using VAT Rates 10, 11 and 12 and must be entered via the Sales or Purchase Ledger. This will enable you to identify them and adjust them out of your Cash VAT figures. They should not be posted via Nominal Journals.

This report returns all the posted detail lines from VAT journals where the contra account is a bank or petty cash account type.

The report contains a parameter search so that a quarterly date range may be entered and contains the following columns:

Account, Reference, Date, Outputs excluding VAT, VAT on Outputs, Inputs excluding VAT, VAT on Inputs, Audit No

The report is summarised by VAT code and will include VAT Codes 10, 11 and 12 although these should be excluded from Cash VAT accounting reporting.

Because Access Accounts handles Cash Accounting by using the date of Allocation of funds, it is very important that you take great care when making Allocations and Allocation Corrections. We recommend that corrections are always undertaken by completely un-allocating funds before re-allocating the funds against different transactions.

If you are operating under the Cash Accounting scheme, using VAT Code V (Reverse Charge Goods) will not correctly account for reverse charge goods.

The purpose of including this report is to provide easy access to it alongside the self-test VAT audit reports. It is the same report that can be produced from the Nominal Ledger Access Crystal Reports list.

The report will be sorted by Major Heading code ascending and by Account code ascending.

Fields contained in the report:

The report will include the Nominal Account code; Account Name; Major Heading code; Category Code 1; Currency code.

The purpose of this report is to identify transactions that may have an impact on the tax liability but are currently in the batch awaiting processing and are therefore unposted to the VAT return.

The report lists batched Nominal voucher transactions.

The report detail line fields are: Journal key (B = Batched, R = Recurring, X = Reversing Recurring, M = Master); Account code; Name; Detail line date; Journal line reference; Home Debit value; Home Credit value and Audit Number.

The group totals (by Voucher header audit number) include: Voucher key (B = Batched, R = Recurring); Header reference; Header date; Period and Year; Journal type (Journal, VAT Journal or Currency Transfer); Batch reference; Voucher Total Home Debit; Voucher Total Home Credit and Audit number.

If the transaction is posted with a contra account, the report will include: Gross Contra account; VAT Contra account; Single or Multiple contra indicator.

If the transaction is a recurring journal, the report will include: Number posted so far; Posting frequency and number; Reverse indicator; First posting date; Last posted date; Next posting date.

The report will be sorted by Header Audit number.

If you are using the Cash Accounting scheme, sometimes referred to as Cash VAT accounting, there are some transactions that are excluded from the scheme and these transactions should be processed in the accounts by using VAT Rates 10, 11 and 12.

The purpose of this report is to identify the transactions that have been recorded using VAT codes 10, 11 or 12.

The report contains a parameter search so that a quarterly date range may be entered and contains the following columns:

Account, Reference, Date, Outputs excluding VAT, VAT on Outputs, Inputs excluding VAT, VAT on Inputs, Audit No

The report is summarised by VAT code.

Important Notes:

Because Access Accounts handles Cash Accounting by using the date of Allocation of funds, it is very important that you take great care when making Allocations and Allocation Corrections. We recommend that corrections are always undertaken by completely un-allocating funds before re-allocating the funds against different transactions.

If you are operating under the Cash Accounting scheme, using VAT Code V (Reverse Charge Goods) will not correctly account for reverse charge goods.

A large selection of reports have been included to comply with the reporting requirements of PAS76 - Standards for VAT accounting software.

These reports are as recommended by HMRC to provide the information needed to evidence the accuracy and completeness of any VAT related declaration.

Note that PAS76 ACR reports only report transactions that have been included on an updated VAT Return. The separate ACR report includes the unreported transactions.
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For example: PAS76 Disproportionate VAT Values only includes transactions that have been included on a VAT return, whereas the separate Disproportionate VAT Values - Sales Transactions includes all transactions.

The purpose of this report is to identify Purchase transactions that have no VAT input tax. These might be bona fide transactions but HMRC would like to identify these to check that they are correct.

The report shows Credit Notes where the VAT value is zero.

You will be prompted to select an EU VAT Status for the transactions to be included in the report.

You can also enter a Year, Date range and Period range. The report defaults to the current Purchase Year and Period if parameters are not entered.

The report will be sorted by value, highest first, then by Supplier account and by transaction date.

Fields contained in the report:

The report will include: the Transaction date, Period and Year, Supplier account code, EU VAT Status, Credit Note number, Sales Analysis code, VAT Rate, Net value, VAT value, Line Description (concatenated) and Audit Number.

The purpose of this report is to identify future dated Purchase invoices. This report can be used to confirm to the HMRC that input tax is not being claimed early against an invoice with a tax point in a future period.

The report lists outstanding posted invoices that have a transaction date ahead of the comparison date you have entered.

You will be prompted to enter a comparison date for the report.

You can also enter a range of Supplier codes and a range of Sort Keys.

The report will be sorted by transaction date.

Fields contained in the report:

The report will include: the Supplier code, Supplier Name, Invoice number, Transaction date, Home Net value, Home VAT Value, Home Gross value, Home Unallocated value, VAT Return reference and Audit Number.

If you are using the Cash Accounting scheme, sometimes referred to as Cash VAT accounting, you can only reclaim VAT incurred on your Purchases (input tax) once you have paid your Supplier.

The purpose of this report is to identify purchase transactions posted within a specified date range and may be used to assist with compiling your VAT Return.

Transactions that use VAT Codes 10, 11 and 12 (the codes to be used for transactions that are excluded from Cash Accounting) will be shown on this report with an asterisk (* star symbol) against them so should not be included when compiling the VAT Return.

Access Accounts handles Cash Accounting by using the Allocation of funds, received and paid, as being the date of payment for Cash Accounting purposes.

This report will list the transactions that have been allocated in a specific date range.

You will be prompted to enter the date range for the report.

The report will be sorted by allocation reference.

Fields contained in the report:

The report will include: the Allocation reference, Supplier code, Transaction type, Transaction date, Reference, Allocation value, Gross value, VAT value, Allocation date, Year and Period.

Please note: Transactions that are excluded from the Cash Accounting scheme should be processed using one of three new VAT Rates, 10; 11 and 12, created for this purpose.

Important Notes: Because the Access Accounts handles Cash Accounting by using the date of Allocation of funds, it is very important that you take great care when making Allocations and Allocation Corrections. We recommend that corrections are always undertaken by completely un-allocating funds before re-allocating the funds against different transactions.

If you are operating under the Cash Accounting scheme, using VAT Code V (Reverse Charge Goods) will not correctly account for reverse charge goods.

You must file a Reverse Charge Sales List (RCSL) with HMRC for all sales involving Reverse Charge VAT.

HMRC do not accept paper submissions of this data.

The information can either be downloaded from your accounts software and uploaded via the Government gateway, or the figures can be manually posted via the same Government gateway via a web form. For either process you will need to register with HMRC to use the Government Gateway.

The following outline of how Reverse Charge Sales Lists (RCSLs) will operate has been provided by HMRC:

In summary,

When you print and update your VAT Return, if any sales using Reverse Charge VAT have been made during the period covered by the return, you will be prompted to create the Reverse Charge Sales List export file.

This will be created in your My Documents\

Dimensions

Reports folder unless you browse to a new location.

A suggested file name will be provided but you can rename this file if you wish.

You will then be able to upload this file to HMRC via the Government Gateway as an RCSL submission.

If you prefer, the Reverse Charge Sales List can be produced as a printed report from the Access Crystal Reports option on the VAT menu. You can then make your submission manually by posting the figures using a web form via the Government Gateway.

If you are registered with HMRC to submit a Reverse Charge Sales List (RCSL) for each VAT period but have nothing to declare or report for the period:

HMRC do not have a facility to accept a nil return generated from accounts software applications.

The purpose of these reports is to identify Purchase and Sales transactions where the values posted have been reversed; that is where a User has entered negative values into the transaction entry screen. HMRC would like to identify these as they might be erroneous transactions that would affect the tax position.

The report shows posted Invoices or Credit notes where the VAT or Net value has been posted with a negative sign.

As Invoices are normally positive, any negative postings will be included on this report.

Credit notes are also normally entered with positive values and displayed as negatives so the reverse applies on this report. That is, it shows Credit notes entered as negative values. The report displays these as positive values.

You will be prompted to enter a Year, Period range and Date range.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include: the Transaction date, Period, Supplier/Customer account code,Inv/Credit Note number, Document Type (i.e. CRN/INV), Ledger; Analysis, VAT Rate, Posted Net and VAT amounts, Line Description (concatenated) and Audit Number.

The Cash Accounting scheme, sometimes referred to as Cash VAT accounting, allows you to account for VAT (output tax) on your Sales on the basis of payments you receive, rather than on tax invoices you issue.

The purpose of this report is to identify sales transactions posted within a specified date range and may be used to assist with compiling your VAT Return.

Transactions that use VAT Codes 10, 11 and 12 (the codes to be used for transactions that are excluded from Cash Accounting) will be shown on this report with an asterisk (* star symbol) against them so should not be included when compiling the VAT Return.

Access Accounts handles Cash Accounting by using the Allocation of funds, received and paid, as being the date of payment for Cash Accounting purposes.

This report will list the transactions that have been allocated in a specific date range.

You will be prompted to enter the date range for the report.

The report will be sorted by allocation reference.

Fields contained in the report:

The report will include: the Allocation reference, Customer code, Transaction type, Transaction date, Reference, Allocation value, Gross value, VAT value, Allocation date, Year and Period.

Please note: Transactions that are excluded from the Cash Accounting scheme should be processed using one of three new VAT Rates, 10; 11 and 12, created for this purpose.

Important Notes: Because Access Accounts handles Cash Accounting by using the date of Allocation of funds, it is very important that you take great care when making Allocations and Allocation Corrections. We recommend that corrections are always undertaken by completely un-allocating funds before re-allocating the funds against different transactions.

If you are operating under the Cash Accounting scheme, using VAT Code V (Reverse Charge Goods) will not correctly account for reverse charge goods.

HMRC would like to be able to identify when a company is providing goods at zero value as, for some cases, such a supply should attract Output Tax. This report has been limited to Stock items only, as otherwise a lot of genuine nil value Price lines and Text lines would be reported.

The report shows posted Sales Invoice detail lines (created from Sales Orders) for Stock items charged at zero net value.

You will be prompted to enter a Year, Period range and Date range.

The report will be sorted by Account code and Transaction date .

Fields contained in the report:

The report will include: the Transaction date, Customer code, Invoice number, Stock code, Stock description, Quantity invoiced, VAT Rate, Home Net value, Home VAT value and Audit Number.

This report is an Access Crystal version of the VAT Return Audit report available from the VAT menu. It is an Audit Report to show the detail behind the VAT Return. The Summary Audit shows which boxes on the VAT Return are updated by each transaction.

You can use the Search option to select a Period range and Year range.

Please note that attempting to select transactions by entering a period range for Last Year will not display any returns if the Nominal Ledger Year End has not been run. This is the case even if the Sales Ledger Year End has been run.

Transactions which do not update the VAT Return but do appear on the Supplementary Declaration will only be reported on the EU VAT Detailed Audit report. They will not appear on the Summary report.

There is a legal requirement that Companies cannot claim back input tax on Supplier invoices that are over 6 months old. The purpose of this report is to enable HMRC and Companies to identify Supplier invoices older than 6 months so that the input tax claimed can be manually adjusted.

The report lists unpaid Purchase invoices that are 6 months older than today's date or the date entered when running the report.

The transactions are then grouped as follows: 6 months old (182 days to 212 days); 7 months old (213 days to 242 days); 8 months old (243 days to 272 days); 9 to 12 months old (273 days to 365 days); Over 12 months (366 days +).

You will be prompted to enter an Age From Date; transactions that are 6 months older than this date will be listed. The date defaults to today's date.

You can also enter a range of Supplier codes and a range of Sort Keys.

The report will be sorted by Ageing Group and Invoice number.

Fields contained in the report:

The report will include: the Supplier Code, Supplier Name, Invoice number, Transaction date, Home Net value, Home VAT value, Home Gross value, Home Unallocated value, VAT Return reference and Audit number.

The report will also contain a group section, this will contain: Net total by Ageing Group, VAT total by Ageing Group, Gross Total by Ageing Group, Unallocated total by Ageing Group.

Please note:

The purpose of this report is to identify purchase transactions that have had VAT claimed but have no Net value. These might be bona fide transactions such as claiming the VAT back on car repairs where the insurance company has paid the Net value. HMRC would like to identify these transactions to check that they are correct.

The report shows all posted Net values where there is a value in the VAT field but zero in the Net field.

You will be prompted to enter a Date range and Period range.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include: the Transaction date, Period, Supplier account code, Invoice or Credit Note number, Document Type (i.e. CRN/INV), Purchase Analysis code,Tax amount, Line Description (concatenated) and Audit Number.

The purpose of this report is to identify purchase transactions that have negative VAT output tax but no Net value. These might be bona fide transactions but HMRC would like to identify these to check that they are correct.

The report shows Credit Notes with posted Net values where there is VAT value greater than zero but zero in the Net field.

You will be prompted to enter a Date range and Period range.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include: the Transaction date, Period, Customer account code, Credit Note number, Sales Analysis code, Tax amount, Line Description (concatenated) and Audit Number.

The purpose of this report is to identify Nominal Ledger Journals (type JNL) that have updated the default VAT control account. These journals do not appear on the VAT return and this report will help to monitor what gets posted directly to the VAT Control. This report will identify where Users are using the standard journal feature to post VATable transactions.

The report shows transaction lines that have been posted to the VAT Control account where the type is a standard journal.

You will be prompted to enter a Date range and Period range.

The report will be sorted by transaction date ascending.

Fields contained in the report:

The report will include: the Transaction date, Period; Document type (JNL only), User Id, Voucher Reference, Net Value posted to VAT control account,Line Description (concatenated) and Audit Number.

This report produces a list of the VAT Rates currently being used by your system.

The purpose of this report is to identify Sales transactions that have been zero-rated and to provide information to verify that they have been zero-rated correctly.

For a business that has a large volume of bona fide zero-rated transactions, this report may not be appropriate.

The report shows all zero-rated Home Net Sales Invoices and Credit notes with a non-zero value.

You will be prompted to select an EU VAT Status for the transactions to be included in the report.

You can also enter a Date range and Period range.

The option to Show Description and Address will default to Hide. Select show if these details are to be included. Including the details may cause this landscape report to go over 2 lines per entry.

The report will be sorted by EU status and then by transaction date.

Fields contained in the report:

The report detail line fields are: Transaction date, Period, Customer account code (for Sales transactions this will be the Transaction account, for Sales Orders this will be the Delivery account); EU Status of delivery address (E = EU VAT, O = NON-EU VAT, U = GB VAT), Customer VAT Registration number (for Sales transactions this will be the VAT Registration number for the Transaction account, for Sales Orders this will be the VAT Registration number on the Delivery account address); Invoice or Credit Note number, Document Type (i.e. CRN/INV), Sales Analysis Code, Net and Tax amounts and Audit Number.

Customer account code: for Sales transactions this will be the Transaction account, for Sales Orders this will be the Delivery account.

EU VAT Status of delivery address: E = EU VAT;O = NON-EU VAT;U = GB VAT.

Customer VAT Registration number: for Sales transactions this will be the VAT Registration number for the Transaction account; for Sales Orders this will be the VAT Registration number on the Delivery account address.

The supplementary section, below the value fields, can be displayed or hidden via a parameter entered when you run the report. By default it will be hidden.

Delivery address: for Sales transactions this will be the account default delivery address; for Sales Orders this will be the address for the delivery.