Import Allocations
- Mara Hartmann
- Luis Lourenco Suzano
This Dialogue is for the Import of Tax Allocations as well as FTE and PE Allocations. For each Allocation type it is possible to manually establish Allocations in the specific dialogues Tax Allocations / FTE and PE Allocations or import allocations for the whole group and both allocation types via the Import Allocations dialogue.
In the GTC, you will find the Allocations dialogue of the Pillar 2 module under Cockpit → Import → Allocations. Here you can download a template in the next step, this template has the following form:
This template can then be filled with values in the next step. There are some specifications for filling the columns, which can also be found in the Excel file (template file).
For column A, you can choose between the digits 0, 1 and 2 (see image). The Allocation Type specifies the target cell of the allocation, which is either 1 for the Financial Accounting Net Income or Loss of FTEs or PEs (affects INC-1), 2 for the Current Taxes of FTEs or PEs (affects CT-1) and finally 3 for the Current Taxes of CEs in case of the allocation of taxes on distributions or taxes of controlled foreign company rules. (affects CT-1)
In column B you can then enter another digit, which must match the value already entered in column A. For example, if you enter a "0" in column A, you can only select and enter the digits 0, 1, 2 or 3 in column B (as shown in the image below). The number further explains the legislative basis for the adjustment - So if the FANIL is the Allocation Type the Basis for the adjustment is either because of the allocation to a Permanent Establishment (0), to third party-owners for FTEs (1), to Permanent Establishments of FTEs (2) or CE-Owners of the FTE (3).
In the next step the ID of the Source CE - the entity of that the value is to be transferred - should be entered from one of the existing CE's in the master data and the ID of the Target CE - the entity receiving the value. It is not possible, that Source CE ID and Target CE ID are equal and an import will fail. As a last step to finish the import template it is possible to mark this allocation with a comment in the last column of the template.
After filling the template, the created file must be uploaded to the GTC. This is done in the same window. A file can then be selected using the "Select files" button and then imported using the "Import" button. Before the import is started, the “Override existing allocations?” checkbox can be ticked, if all existing allocations should be deleted with the upload and just the allocations from the import template need to be in the template.
A green message shows, if the import was successful.
The import is successful, if all information of the import file can be read - it is not yet saved to the GTC! The dialogue shows the import-protocol with the information of the template. And after checking the import protocol the information is saved to the system.
This import only needs to be saved afterwards so that the values can also be permanently adopted in the GTC.