Each company must define a A clear process of period creation. This should be done, since creating a period at the wrong Point in the cycle (too late or too eary) or providing unclear assignment can have a fatal effect on the VAT Compliance process. It can be pointed out at the beginning of the Project that e.g. an accurate topical Picture of a VAT group can be ensured through the continuing period creating. When master data from the preperiod is to be adopted, a contemporary creation of periods is advisable especially regarding the case that tax codes are edited. Otherwise tax codes have to e changed manually later on. In short: which user creates which period and whenshould be defined in advance as to which user is allowed to create which period at which time. By the clear definition of the temporal procedures and the responsibilities on the one hand a clean VAT Compliance process is secured. On the other hand, it can only be guaranteed by a timely period creation that a current representation of the fiscal group remains guaranteed. If a period is created prematurely and a controlled company leaves the controlling area between the creation of the period and the reporting month or if a new controlled company is added, the controlling area is not represented correctly in the reporting month because the period was created too early.

Even if individual tax codes are changed in the meantime, it is advisable to create the periods in a timely manner. This applies in particular if the master data from the previous period is to be transferred to the period to be created using [Copy master data on basis of]. If periods have already been created prematurely in the meantime, these periods still contain the obsolete tax codes and the changed tax codes must be maintained or changed manually.