While many businesses invest in a new ERP for scalability and standard process, there is a need to ensure that key local country tax requirements are defined, blueprinted and met within the system. Where there are gaps, a business should consider how the requirements can be met outside the native ERP, through People, Process or Technology.

1. © 2015 Grant Thornton UK LLP. All rights reserved.
'Grant Thornton' refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms,
as the context requires.
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate
legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are
not liable for one another's acts or omissions.
This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in
this publication.
ERP - Localisation for Global Tax requirements
While many businesses invest in a new ERP for scalability and standard process, there is a
need to ensure that key local country tax requirements are defined, blueprinted and met within
the system. Where there are gaps, a business should consider how the requirements can be
met outside the native ERP, through People, Process or Technology.
Tax requirements vary considerably
While there are common themes and synergies, different
countries across the globe often have diverse tax
requirements which native ERP systems or standard
implementation methodologies struggle to meet:
 cash v accrual VAT/GST accounting
 invoice content requirements
 electronic invoicing
 self-billing conditions
 state and municipal taxes
 sales and purchase lists
 granularity of customer, vendor and material
master data required to determine tax
 complexities in tax determination
 withholding taxes
 taxable base
 movement of own goods
 Standard Audit Files for Tax (SAF-T)
 ascertaining business status
Implement best practice from Go-Live
It is worth investing the time, effort and resource into the
tax set up of an ERP to ensure scalable best practices are
in place, for example:
 common naming conventions for tax codes
 tax sensitive GL accounts
 automated tax determination
 clean and complete master data
 granular tax reports
 standard operating procedures
 tax control framework implemented
 super users identified and trained
 VAT/GST number validation
Tax data is the foundation
While any global tax function should encompass a
combination of People, Process and Technology to meet
international tax requirements, tax sensitive Data should
always be the foundation.
Technology alone is not the solution, instead it should be
implemented with best practices and the implementation
of a new ERP is the perfect opportunity to ensure
business processes are tax-aligned.
Why Grant Thornton?
Grant Thornton has helped a variety of clients define
their global tax policies both within their ERP systems, as
well as in a third party tax engine like ONESOURCE and
Vertex (both of which we have received specialist training
and are certified implementers of their indirect tax
solutions). However, we provide impartiality and are
product agnostic, focusing on providing a solution to the
relevant pressure point – enabling a genuine commercial
discussion about pressure points and People, Process and
Technology solutions.
Grant Thornton's international network of member firms
bring local knowledge and the VAT/GST and
withholding tax technical experience to a single project
team. Our international tax technical skillsets are essential
Tax Professionals Deliver Value
Tax-Aligned Business
Processes
Technology Implemented with
Best Practices
Tax Sensitized
Financial Data
People
Process
Technology
Data

2. © 2015 Grant Thornton UK LLP. All rights reserved.
'Grant Thornton' refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as
the context requires.
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate
legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not
liable for one another's acts or omissions.
This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this
publication.
for understanding our clients' requirements and
configuring the solution to ensure tax compliance across
the various countries in which the business operates. Our
technical experience is critical in understanding the
systems and their functionality and to blueprint a
comprehensive and scalable tax design to minimize
additional changes for future country rollouts.
Contact Grant Thornton
For further information, please contact:
Karen Robb Alex Baulf
Partner Associate Director
International Indirect Tax International Indirect Tax
Grant Thornton UK LLP Grant Thornton UK LLP
T +44 20 7728 2556 T +44 20 7728 2863
E karen.robb@uk.gt.com E alex.baulf@uk.gt.com