Expand, partially dissolve or terminate Fiscal unity (Beta)

Disclaimer

All screenshots in the article were taken in the Dutch version of Yuki.

With a Fiscal unity, all administrations (companies) are considered one company for VAT purposes. A Fiscal unity often consists of a parent company (Holding) and one or more subsidiaries (operating companies).

A Fiscal unity can only be expanded, partially dissolved or terminated by a user with the ‘Back office’ role in the domain.

It may take several hours for the expansion, partial dissolution or termination of the Fiscal unity to become available in the domain.

When expanding, partially dissolving or terminating the Fiscal unity, it is important to check the VAT returns in Yuki first:

• Are all VAT returns from all previous VAT accounting periods (all years) from the Fiscal unity components posted to the Fiscal unity?
• Have all VAT returns from all previous VAT accounting periods made from the Fiscal unity been closed and sent to the tax authorities?

ATTENTION!

To expand, partially dissolve or terminate a Fiscal ubity, the tax authorities must issue a decree.

ATTENTION!

If you want to expand, partially dissolve or terminate the Fiscal unity during the year and VAT returns have already been filed, you must change the Fiscal unity start date to the date of the first open VAT return (e.g. 01-04-2028( when the Q2 2018 VAT return is the next VAT return to be filed. Then save the changed start date.

Now you can change the Fiscal unity: add or remove an administration or remove the entire Fiscal unity.

IMPORTANT! If the newly changed Fiscal unity does not apply for the entire year, the Fiscal unity cannot file a VAT return supplement for that year.

A Fiscal unity can be changed from several places in Yuki:

• Above the navigation bar, click on the Switch domain icon and then click on My domain.
  OR
• Click on the Settings icon in the navigation bar.

• In the now-opened screen, in the Domain section, click on Companies.
• Open the Fiscal unity (VAT) view.
  
  
  
• Hover your mouse over the line of the administration whose Fiscal unity you want to change. 

  Then click on the button with the three dots and then select Change Fiscal unity (VAT).
  
  
  The following screen is opened:
  
  
  

• Click on > in front of the line of the “main” administration of the Fiscal unity. The following screen is opened:
  
  

Expand Fiscal unity

Click on the Add administration button to expand the Fiscal unity with a new administration.

Details (such as start date and VAT number) must be entered for a component of the Fiscal unity. 

Save the changes by clicking on the Save button.

Partially dissolve Fiscal unity

Change the start date to the start date of the changed new Fiscal unity.

Then click on the cross behind the administration (Fiscal unity component) you want to remove from the Fiscal unity.

Save the changes by clicking on the Save button.

Terminate Fiscal unity

Remove the Fiscal unity start date and then remove all administrations (Fiscal unity components) from the Fiscal unity by clicking on the cross behind the respective administrations.

Save the changes by clicking on the Save button.

ATTENTION!

If you want to terminate the Fiscal unity during the year and VAT returns have already been filed, you must first print and then delete these VAT returns to be on the safe side. Then terminate the Fiscal unity as described above.

After that, put the deleted VAT returns back in Yuki as originally submitted and then set the status of the VAT returns to 'Historical'.