BSET

Transparent table · taxTax line itemsStill live in S/4HANA

The tax line-item table, one summarized tax line per document, per tax code: the base, the tax amount, and whether it is output tax (on sales) or input tax (on purchases). BSET is what the VAT return reads, and it records even zero-rated lines that a G/L line-item report would miss.

Primary key: BUKRS · BELNR · GJAHR · BUZEI (company code · document · fiscal year · line). One BSET row summarizes every source line in the document that shares a tax code, it does not keep the individual source lines.

◆Key fields (BSET)

Field	Key	In reports	Description
BUKRS	PK	●	Company code, the reporting entity for the tax return.
BELNR	PK	●	Accounting document number.
GJAHR	PK	●	Fiscal year.
BUZEI	PK	●	Tax line within the document.
MWSKZ		●	Tax code, the rate and treatment (e.g. A1 output 19%, V1 input 19%, A0 zero-rated).
KTOSL		●	Transaction key, MWS output tax, VST input tax, ESA/ESE EU acquisition.
HWBAS		●	Tax base amount in local (company-code) currency.
HWSTE		●	Tax amount in local currency.
FWBAS / FWSTE		○	Tax base and tax amount in document currency.
KSCHL		○	Condition type from the tax procedure (the rate that calculated the amount).
HKONT		○	The G/L tax account the amount posted to.
SHKZG		○	Debit / credit indicator.

◆How BSET relates to the document

BSET holds the tax summary; the header and the source lines sit elsewhere. All three share the document key.

Object	Holds	Joined on
BKPF	Document header, dates, type, the tax reporting date	BUKRS · BELNR · GJAHR
BSEG	The source line items that carried the tax code	BUKRS · BELNR · GJAHR
BSET	One summarized tax line per tax code	BUKRS · BELNR · GJAHR · BUZEI

BSET keeps no source-line detail. If five expense lines in one document all use tax code V1, BSET stores a single summarized row for V1, the base and tax totalled. To see which lines drove it, join back to BSEG.

◆Tax code & direction

The tax code (MWSKZ) and the transaction key (KTOSL) decide everything about a tax line, the rate, the treatment, and which side of the VAT return it lands on.

KTOSL	Direction	Meaning
MWS	Output tax	Tax charged on sales, a liability, payable to the authority.
VST	Input tax	Tax paid on purchases, deductible, reclaimed from the authority.
ESA / ESE	EU acquisition	Reverse-charge tax on intra-EU purchases, output and input together.

No tax code, no BSET, no VAT return. The tax category on the G/L account (“>” output, “<” input) controls whether a posting populates BSET at all, which is why the tax accounts must be set up correctly before any of this reports.

◆S/4HANA status

BSET is not replaced, it is a live transparent table and still the source of the VAT return. In S/4HANA the return is still run by RFUMSV00 (transaction S_ALR_87012357, Advance Return for Tax on Sales/Purchases); statutory filing increasingly runs through Advanced Compliance Reporting, but the underlying tax data is still BSET.

The reason a tax report reads BSET and not a G/L line-item report: even 0% tax codes create BSET entries. A zero-rated export has a tax base but no tax amount, it must appear on the VAT return, and it would be invisible on a tax-account line-item report (which only shows lines where tax was posted).

◆Where this surfaces, how to read it

BSET joined to BKPF, the authoritative tax breakdown (base, amount, code) with the document date and tax reporting date
I_GLAccountLineItem, the released journal-entry line view carries the tax code at line level (useful context, not the full per-code tax summary)
RFUMSV00 reads BSET directly, it is the system's own VAT-return logic over this table

◆Reports that use it

Tax Register / VAT Return, RFUMSV00 (S_ALR_87012357): output vs input tax by code
Tax Reconciliation, BSET tax tied back to the G/L tax accounts
Withholding Tax, the WITH_ITEM companion for vendor withholding
Advanced Compliance Reporting, statutory e-filing, on the same BSET data

How the data gets out: a SAP-compliant extract of BSET joined to BKPF via SLT or Table / Table-CDC, never ODP-RFC (SAP Note 3255746). See the extraction pattern →

Need a tax / VAT layer in your model?

We build BSET as a conformed tax-line fact joined to the journal, output vs input by code, reconciled to the G/L tax accounts, and you own the code.

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Terms on this page

BSET: The tax data document segment, one summarized tax line per document per code.
Tax code (MWSKZ): Sets the rate and treatment of a tax line, output, input, or zero-rated.
Output tax: Tax charged on sales, a liability payable to the authority.
Input tax: Tax paid on purchases, deductible, reclaimed from the authority.
Tax base (HWBAS): The amount the tax is calculated on, before the tax itself.
VAT return (RFUMSV00): The Advance Return for Tax on Sales/Purchases, reads BSET.
Tax reporting date: The date a line belongs to for the return, can differ from the posting date.
Condition type (KSCHL): The tax-procedure rate that calculated the amount.
Zero-rated: A 0% tax code, has a base, no tax, but still appears on the return.
CDS view: Core Data Services, an SAP-supplied, upgrade-safe view onto the data.
ODP-RFC: An older extraction route SAP now bans for non-SAP tools (Note 3255746).