VERSION: 8.0 DATE: April 2017

Transcription

1 VERSION: 8.0 DATE: April 2017 Virginia Department of Motor Vehicles Motor Fuels Excise Tax Electronic Tax Filing Implementation Guide ASCII FILE FORMAT Alternative Fuel Provider s Report

2 Table of Contents Instructions for Alternative Fuel Provider s Return... 1 Virginia DMV Contacts... 1 Document Updates... 2 Taxpayer Responsibilities... 2 Getting Started... 3 Registration... 3 Timely Filing... 3 Due Diligence, Timely Filing, Proof of Filing... 4 Acknowledgments... 5 Timing of Transactions... 5 Important Tips... 6 File Layout... 7 Field Definitions... 7 Schedule Type Codes Product Type Codes Transaction / Transportation Type Mode Codes TIA Values Required Fields for a Zero Activity Submission Examples of Different ASCII Files Submitted Field Layout Example with Divisors Schedule Detail Record Layout Tax Return Example With Activity Tax Return Examples - Zero Activity Example 1 of Zero Example 2 of Zero Activity Report i

3 Instructions for Alternative Fuel Provider s Return This file layout provides the ability to meet tax return data requirements for the following tax types: Bulk User of Alternative Fuel (BA), Provider of Alternative Fuel (PA), and Retailer of Alternative Fuel (RA). It is important to understand that this file layout is used to define two types of record formats: 1. Detail Report Format a. Schedule of Receipts b. Schedule of Disbursements See the Virginia filing website: for a complete list of schedule codes and other FAQ s. 2. Zero / No Activity Report Format Always submit a Detail Report (item 1 above) OR a Zero / No Activity Report (item 2 above). If no gallon activity occurred in the reporting month, the filer must submit a zero / no activity report to indicate NO ACTIVITY for the particular tax type and return period. Virginia DMV Contacts You may direct questions regarding the Motor Fuel Tax e-filing Program by calling the Virginia Department of Motor Vehicles between the hours of 8:00 a.m. and 5:00 p.m., Eastern Time, Monday through Friday. Primary Contact Name: Jackie Dunn Virginia Department of Motor Vehicles Phone (804) FAX (804) jackie.dunn@dmv.virginia.gov Mailing: Virginia Department of Motor Vehicles Jackie Dunn 2300 West Broad Street Richmond, VA

4 Document Updates The information contained in this guide is subject to change. If you are an Electronic Participant in the e-filing Program, the Virginia Department of Motor Vehicles will notify you when updated versions of this guide are available for download from the following web site: Updates may include, but are not limited to: Changes in Motor Fuel Tax laws and regulations Changes to Motor Fuel Tax returns or reports New or additional schedules New or additional tax forms added to the Motor Fuel Tax e-filing Program Changes in Motor Fuel Tax e-filing Program rules or requirements Taxpayer Responsibilities 1. It is the taxpayer's responsibility to ensure the ASCII document was successfully sent. Taxpayers can access the system to verify and submit their filings at the following web site: 2. If you use the Excel spreadsheet provided by the Virginia DMV to create the ASCII file, do NOT send the Excel spreadsheet. To create the file that needs to be sent to Virginia, go to the tab labeled, Export Selected Sheets and select the tax types that you have entered data for. The output file that is created is the file that needs to be uploaded to Virginia. The upload pages will not allow you to send the excel spreadsheet. 2

5 Getting Started Registration All tax return and information report filers who file electronically must register with the Department of Motor Vehicles. Filers must complete and submit an application to participate in the Motor Fuel Tax e-file Program. The application is to be completed, signed and returned by mail or FAX to the primary contact. An application for e-filing can be obtained from the address below: Receipt of the completed form will establish the registration of a taxpayer for filing through the e-file program. It will be the taxpayer's responsibility to ensure the electronic document was successfully sent. Timely Filing Moving from a paper filing to an electronic filing environment means that certain traditional methods of determining what constitutes the timely filing of a return and what will constitute proof of filing may be different. All monthly returns and reports must be filed on or before the 20th day of the month, two months following the month in which the transaction took place. Example, for March transactions, the returns are due on May 20 th. The exception to this is the end of Virginia DMV fiscal year. In June of every year, two returns are due. On the 20 th of June transactions for April are due. (Noting that in the case of the 20 th landing on a weekend or holiday, the returns are due the closest following business day.) On the last business day of June, the transactions for May are due. The timeliness of a return is based on the postmark date of the electronic tax return submitted to the Virginia DMV. The postmark date is set when the filer submit their return. In the paper-based world, a tax filer is considered to have fulfilled filing obligations by submitting the tax return and payment with sufficient information to post the filing to the correct account by the due date. Although in a paper filing method, paper returns are rarely rejected, in the Electronic Commerce (EC) world any field that is stated to be mandatory in the mapping that is not complete can cause a filing to be rejected. A rejected filing could put the tax filer at risk for having failed to file or failed to file in a timely fashion. In the EC world, non-accounting data may be designated as mandatory even if it is not essential for the calculation of tax due because it is essential for the posting of the transaction. Similarly, in a highly structured EDI environment, syntactical errors can cause an electronic transaction to be rejected. An example of a syntactical error is the use of alpha characters in a field designated as strictly numeric. The Virginia Department of Motor Vehicles, therefore, will require the following rules be met in order for a filing to be considered timely: 3

6 A. The electronic document must have sufficient information to identify the tax type, calculate tax liability, and meet the posting requirements. B. The electronic document must be filed in the format as designated in this guide for ASCII or other guides for EDI X.12 standards. C. The electronic document must have sufficient information to permit the transactions to be stored in the system. This means all mandatory data has been provided. D. The electronic document must have sufficient information to permit the mathematical verification of the tax liability. E. The electronic document must have enough information to identify the Taxpayer and/or filer. F. The tax return must be electronically submitted and signed using the Taxpayers individually assigned password as their electronic signature. Failure to make timely payments will subject you to penalty and interest as prescribed by law. Taxpayers can access the system to verify and submit their filings at the following web site: Due Diligence, Timely Filing, Proof of Filing It is understood that a filer is expected to show due diligence in submitting all electronic tax filings. This means that the taxpayer is expected to show ordinary business care and prudence in submitting all tax filings. Due diligence would indicate that the information included should be correct, complete, timely, and that there should not be any willful neglect involved. 4

7 Acknowledgments Acknowledgement of filing will be provided immediately upon the filer s submission of a return via the e-file submission web page. Each filer will receive an acknowledgment confirmation number verifying the successful receipt of submitted filing. All transmission or data errors will result in the filer being contacted to correct and resubmit their tax report. If the EDI file is successfully processed, the filer must log into the system to verify the return is correct before submitting it to the Department of Motor Vehicles. Just because the file is processed without errors, does not mean the return is correct. It is the filer s responsibility to make sure the tax return is complete before it is submitted. If the return was not generated, the filer needs to review the EDI Review errors created by the submission of the data. The filer will have to correct all EDI Review errors before the system will generate the return for review and submission. Timing of Transactions The Virginia DMV realizes that tax filers cannot be responsible for knowing all local holidays that might affect the transmission or receipt of an electronic return. With this understanding, the DMV has adopted a policy of accepting returns on the next business day should the statutory due date fall on a weekend or holiday. All current and future year listings of Virginia holidays can be found on the web site: If the statutory due date is on a weekend or holiday, the DMV will accept the electronic return on the next business day as if timely filed. When the statutory due date is on a weekend or holiday, the tax filer is responsible for initiating the submission on the next business day after the weekend or holiday to allow the electronic return to be considered timely submitted. The following is an example of how the effective date could be changed when a tax filing due date falls on a holiday or weekend: Due Date PROCESS Receipt Date of Electronic Tax Filing Results in Timely Filing DATE/TIME 04/20/13 (Saturday) 04/22/13 (Monday) 04/22/13 (date accepted as timely filing) 5

8 Important Tips Round to whole gallons. Round down all amounts less than.50 and round up all amounts of.50 through.99. Decimal points are not allowed in the gallon fields. Make certain that the information on the tax return is correct before filing. The information on the front of the returns must be supported by the information found on the schedule detail. It is the filer s responsibility to review the accuracy of the return and to approve the submission for processing. Provide complete information. Do not shorten names of cities unless an abbreviation is required. Do not alter the document number or date. You must enter the manifest or bill of lading number and date as it appears on the physical legal document for each transaction reported. You must enter both the origin and destination information on every transaction reported. You must enter the origin city and state on all schedules unless the transaction originates at a terminal. In this case, you would enter the IRS terminal control number (TCN). You must enter the destination city and state on all schedules unless the transaction is delivered to a terminal. In this case, you would enter the IRS terminal control number (TCN). You must enter both the buyer and seller FEIN and name. You must enter both the carrier FEIN and name. You must enter net, gross, and billed gallons information. See the data map below for necessary information. If required information is missing or invalid, the system will either reject the data submission thereby requiring that the file be removed and resent, or require the filer to fix the information on-line. 6

9 File Layout Field Definitions Provide all data in FIXED WIDTH format. Use space i.e. ASCII character = 32, to fill any missing information except as noted otherwise. Use any method you wish to generate the ASCII file. Use the following table to determine the number of field elements, expected length, and format of expected data. FIELD REQUIREMENT Definitions: M Mandatory P Provide if available Col Data Field FTA Schedule Size Format No. Begin End Description Type Requirement Definition Jurisdiction Code Text 2 M Data Mode Text 1 A M Return Type Text 2 O M Return Type Explanation States two digit abbreviation. Identifies the jurisdiction to which the data belongs: VA. Required for all records in ASCII file. A = ASCII Required for all records in ASCII file. O = Original A = Amendment Space fill field as needed to 2 digits Tax Type 1 Text 2 BA M State Tax Type Definitions Required for all records in ASCII file. BA = Bulk User of Alternative Fuel PA = Provider of Alternative Fuel RA = Retailer of Alternative Fuel Required for all records in ASCII file. 7

10 Col No. Begin End Description Data Type Size Format Field Requirement Period End Date 2 Text 6 YYYYMM M FTA Schedule Definition Explanation YYYY = Four digit year of the return period i.e MM = Two digit month of the return period i.e. 01 for January. Example: Schedule Type Text 3 M Schedule Codes Required for all records in ASCII file. Contain one of the following choices: 1. Schedule Type associated with the Tax Report Examples: 1, 2, 6, 7, 8, etc. Required for all records in ASCII file Product Type 3 Text 3 Fill/Add a Leading 0 M Product Codes This field will contain a Virginia product code OR The value 000 is used when a Zero Activity report is submitted. Required for all records in ASCII file Place Holder Text 2 M Place Holder You must space fill this field Filer FEIN Identifier Text 11 M FEIN/SSN Federal Employee Identification Number. Space fill field as needed to 11 characters Filer License Number Text 11 M State License Number Required for all records in ASCII file. VA DMV issued License Number. Space fill field as needed to 11 characters. Required for all records in ASCII file. 8

11 Col No. Begin End Description Data Type Size Format Field Requirement FTA Schedule Definition Location Code Text 11 M Location Code Explanation Enter two digit location code if one has been assigned, otherwise enter the value two zeroes (00) into this field and space fill as needed to 11 characters Seller Name Text 35 M Seller Name Seller FEIN Text 11 M Seller FEIN Buyer Name Text 35 M Buyer Name Buyer FEIN Text 11 M Buyer FEIN Carrier s Name Text 35 M Carrier Name 9 On a receipt schedule, enter the name of the company that is selling the fuel to the company filing the report. On a disbursement schedule, enter the name of the company filing the report. On a receipt schedule, enter the FEIN of the company that is selling the fuel to the company filing the report. On a disbursement schedule, enter the FEIN of the company filing the report. On a disbursement schedule, enter the name of the company that is buying the fuel from the company filing the report. On a receipt schedule, enter the name of the company filing the report. On a disbursement schedule, enter the FEIN of the company that is buying the fuel from the company filing the report. On a receipt schedule, enter the FEIN of the company filing the report. Carrier s Information is used for this report when reporting receipts & disbursements, and must space fill field as needed to 35 characters.

12 Col No. Begin End Description Data Type Size Format Field Requirement FTA Schedule Definition Explanation Carrier s FEIN Text 11 M Carrier FEIN Carrier s Information is used for this report when reporting receipts & disbursements, and must space fill field as needed to 11 characters Place Holder Text 35 M Place Holder You must space fill this field Place Holder Text 11 M Place Holder You must space fill this field Place Holder Text 35 M Place Holder You must space fill this field Place Holder Text 11 M Place Holder You must space fill this field Document Number Text 30 M Document No Document Number, Bills of Lading (BOL), Manifest, etc. is used for this report when reporting receipts & disbursements, and must space fill field as needed to 30 characters. Date Received/Shipped is used for this report when reporting receipts & disbursements Date Received/Shipped Text 8 MMDDCCYY M Transportation Mode Text 2 M Document No, BOL, Manifest Date, etc. FTA Standard Transportation Codes. MM = Two digit month of the BOL i.e. 01 for January, etc. DD = Two digit day of the BOL i.e. 01, 02, 03, and so on to 31. CCYY = Four digit year of the BOL i.e. 2013, etc. Example: This code is two digits. For single character modes, report the single alpha character and space fill to 2 characters. 10

13 Col No. Begin End Description Data Type Size Format Field Requirement FTA Schedule Definition Explanation Origin Terminal Code 4 Text 11 T##VA#### P Point of Origin Terminal Control Number (TCN) Terminal Control Number is used for this report when reporting receipts & disbursements, and must space fill field as needed to 11 digits. Mandatory if the origin city and state are not provided Origin Address Text 30 P Point of Origin Address Physical address where the product originated from is used for this report when reporting receipts & disbursements, and must space fill field as needed to 30 characters Origin City Text 20 M Point of Origin City Origin State Text 2 State Abbreviation Origin Zip Text 9 P M Point of Origin State Point of Origin Zip Code + 4 Physical city where the product originated from is used for this report when reporting receipts & disbursements, and must space fill field. Mandatory (along with the Origin State) if the Origin Terminal Code is not supplied. Physical two digit State abbreviation where the product originated from is used for this report when reporting receipts & disbursements. Mandatory (along with the Origin City) if the Origin Terminal Code is not supplied. Physical zip code + 4 where the product originated from is used for this report when reporting receipts & disbursements, and must space fill field. 11

14 Col No. Begin End Description Data Type Size Format Field Requirement Origin County Text 30 P Origin Country Code Text 3 P Destination Terminal Code 4 Text 11 T##VA#### M Destination Address Text 30 P FTA Schedule Definition Point of Origin County Point of Origin Country Point of Destination Terminal Control Number (TCN) Point of Destination Address Explanation Physical county where the product originated from is used for this report when reporting receipts & disbursements, and must space fill field as needed to 30 characters. Physical country where the product originated from is used for this report when reporting receipts & disbursements, and must space fill field as needed to 3 characters. Example: USA United States, CAN Canada, MEX Mexico Terminal Control Number is used for this report when reporting receipts & disbursements, and must space fill field as needed to 11 digits. Example: T61VA9999 (No separators for a 9 digit TCN code. Add two spaces for a total of 11 digits). Mandatory if the destination city and state are not provided. Physical address where the product was delivered is used for this report when reporting receipts & disbursements, and must space fill field as needed to 30 characters. 12

15 Col No. Begin End Description Data Type Size Format Field Requirement Destination City Text 20 M Destination State Text 2 State Abbreviation Destination Zip Text 9 P Destination County Text 30 P Destination Country Code Text 3 P M FTA Schedule Definition Point of Destination City Point of Destination State Point of Destination Zip Code + 4 Point of Destination County Point of Destination Country Explanation Physical city where the product was delivered is used for this report when reporting receipts & disbursements, and must space fill field as needed to 20 characters. Mandatory (along with the Destination State) if the Destination Terminal Code is not supplied. Physical two digit State abbreviation where the product was delivered is used for this report when reporting receipts & disbursements. Mandatory (along with the Destination City) if the Destination Terminal Code is not supplied. Physical zip code + 4 where the product was delivered is used for this report when reporting receipts & disbursements, and must space fill field as needed to 9 digits. Space fill field if the +4 is not known. Physical county where the product was delivered is used for this report when reporting receipts & disbursements, and must space fill field as needed to 30 characters. Physical country where the product was delivered is used for this report when reporting receipts & disbursements, and must space fill field as needed to 3 characters. Example: USA United States, CAN Canada, MEX Mexico 13

16 Col Data Field FTA Schedule Size Format No. Begin End Description Type Requirement Definition Net Gallons 5 Text 14 M Net Gallons Explanation Mandatory for this report when reporting receipts and disbursements, and must space fill field as needed to 14 characters. Provide whole gallons amounts only, no decimals. Enter negative values as Gross Gallons 5 Text 14 M Gross Gallons Mandatory for this report when reporting receipts and disbursements, and must space fill field as needed to 14 characters. Provide whole gallons amounts only, no decimals. Enter negative values as Billed Gallons 5 Text 14 M Billed Gallons Mandatory for this report when reporting receipts and disbursements, and must space fill field as needed to 14 characters. Provide whole gallons amounts only, no decimals. Enter negative values as Tax Type Code Is a 2 character code that identifies the type of return. 2. Period End Date Must be in YYYYMM format. 3. Product Type Must consist of three digits, left padded with zeroes i.e. 065 not 65 for gasoline. 4. Terminal Code Can contain a federally assigned Terminal Code or (Federal/Jurisdiction Registry) number of an approved and licensed bulk storage site. If the Terminal Code is not supplied then the City and State information must be supplied for all mandatory fields. 5. Net, Gross, and Billed Gallons Provide whole gallons amounts only, no decimals. For negative values, prefix the gallon amount with a - (hyphen or minus sign) i.e , all other values will be assumed positive. 14

17 Schedule Type Codes For up to date Schedule Codes please reference the website below. Product Type Codes For up to date Product Codes please reference the website below. Transaction / Transportation Type Mode Codes For up to date Transaction / Transportation Type Mode Codes please reference the website below. TIA Values The TIA values are no longer accepted in ASCII file submissions. If you have summary values that need to be entered for the items in the list below please enter these directly onto the face of the return in the Virginia system once the tax return has been created and is in an Incomplete status. These entries MUST be entered and then the tax return recalculated BEFORE the Submit button is pressed. Section 1 Line 1- Beginning Inventory in gallons by product type Section 1 Line 4B - Enter all disbursements not reported on Line 4A Section 1 Line 6 - Gains(+)/Losses (-) Section 2 Line 10 - Total number of gallons by product type previously over reported Section 3 Line 14 - Total Default Deduction Section 4 Line 17 Tax Adjustment Section 4 Line 23 - Total Amount Paid figure from Schedule of Default Payment Received (FT486) Part A Line A Disbursements summary 15

18 Required Fields for a Zero Activity Submission If you have zero activity for the filing period, we recommend that you log into the system and submit a zero activity Web Direct return. If you have questions on how to do this call the primary contact shown above for assistance. Otherwise, you can program for a zero activity return as shown below: Zero Activity Record Description of Reported Information 1. Jurisdiction Code VA 2. Data Mode A 3. Return Type O 4. Tax Return Type BA or PA or RA 5. Period End Date YYYYMM 7. Product Type The value 000 (zero, zero, zero) 9. Filer s FEIN Your Federal Identification Number 10. License Number State assigned License or Account Number 11. Location Code Enter two digit location code if one has been assigned, otherwise enter the value two zeroes (00) into this field and space fill as needed to 11 characters. 39. Net Gallons The value 0 (zero) 40. Gross Gallons The value 0 (zero) 41. Billed Gallons The value 0 (zero) Only populate the field positions listed above for this type of filing. All other field positions are space filled. Fill the mandatory fields with spaces, if the data is smaller than the max width for the fields. 16

19 Examples of Different ASCII Files Submitted This section of the guide will offer the filer different types of ASCII examples for the user to follow when creating the ASCII data file. When creating the ASCII data file, make sure you follow the file layouts for either activity (schedule detail transactions) or no activity submissions. Utilize the examples listed on the next pages of this guide to help you with the creation of your ASCII file. Examples: Field Layout Example with Divisors Activity submission Two examples of Zero Activity submissions 17

20 Field Layout Example with Divisors Schedule Detail Record Layout (Note: do NOT include divisors in submitted file they are used for readability only) Blank areas in the example fields contain spaces but are shown separated for readability. Example data is left justified within the fields. True example is shown at the bottom of the document. Column Number: s: Example: VA A O BA Column Number: s: Example: WE SELL FUEL, LLC GUS HAS GAS Column Number: s: Example: WE HAUL FUEL, INC Column Number: s: Example: Column Number: s: Example: J 1300 E MAIN ST APPOMATTOX VA Column Number: s: Example: APPOMATTOX COUNTY USA 2451 S 42ND AVENUE CHARLOTTESVILLE. Column Number: s: Example: VA ALBEMARLE USA

21 Tax Return Example With Activity This example represents a submission with activity for this Report. The purpose of this example is to show how an ASCII file should look when sent to the Virginia Department of Motor Vehicles. The example focuses on the following: A single Tax Type PA Load activity, represented by receipts and disbursements VAAO PA BRADFORD FUEL DEPOT FLANNIGAN OIL SERVICE CARRIER OILS TRANSPORT PL HOUSTON VA. USAT54VA S 42ND AVENUE RICHMOND VA FRANKLIN. USA VAAO PA FLANNIGAN OIL SERVICE MILITARY BASE COMP BB CARRIER OILS TRANSPORT J T54VA E MAIN ST RICHMOND VA GREENUP USA 2451 S CREWCUT DR ON BASE VA FRANKLIN. USA VAAO PA FLANNIGAN OIL SERVICE VIRGINIA STATE PRISON CARRIER OILS TRANSPORT J T54VA E MAIN ST RICHMOND VA GREENUP USA 2451 S ZEBRA STRIPES LANE LOCKDOWN VA FRANKLIN. USA

22 Tax Return Examples - Zero Activity Example 1 of Zero The examples break at 130 characters for ease of showing in this guide. A file submission will NOT have these breaks; it will be one line containing 576 characters in total. This example is what the file submission should look like for a Zero Activity Report with inventory records VAAO BA Example 2 of Zero Activity Report This example of a Zero Activity Report has a period holding the place of each blank field. The period is used in this guide to help you better understand the layout of the record VAAO.BA Because the filing requirement for ASCII submission is fixed width, all fields should be space filled to their max width. When submitting a Zero Activity Report, do not fill in the blank spaces with any character other than a space. Do not use the period as shown above in the example. 20

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