Hi Priyanka,
I have done a similar investigation in recent past for improving tax calculation logic in invoice.
For inovoice documents, in FPE3 transaction you can see main as 0100 and sub as 0020.
However there is no entry in EK02 for this main and sub.
Please remember, there is an entry in EK01 with the main 0100 as the balance sheet GL.
For profit and loss GL and tax GL the entries come from EK02 and accounts are determined not on overall invoice amount, but from the consumption/rates on which the customer is charged.
So, invoicing starts with billing rates. These rates are maintained with the operands and operands are maintained in installation fact.
Each billing rates are associated with debit sub and credit sub. These subs are under main 0100/0200/0300.
You will definitely find EK02 entries (P&L GLs) with these main and subs. In those EK02 entries, you'll be able to see the tax code.
When a bill is invoiced, the print document number is generated and the invoicing process creates and posts a document in FI-CA.
In the transaction EA40 you'll see the details invoice as how the amounts are calculated based on what rates.
As per the consumption on each rate you will see the posting amount from 'Doc Overview' section in EA40.
There you'll see amount portion on each subs (under main 0100) in the invoice.
Now based on the amount on these subs, GL posting and tax posting amounts are identified and posted in DFKKOPK. GL accounts and tax codes are identified as per the EK02 of these subs.
Based on the tax codes and line items in DFKKOPK, single/multiple entries are created in DFKKOP, each line item with its own tax code copying from DFKKOPK.
The screenshot you provided fetches the tax code from DFKKOP.
Please see below screenshots for tax codes in DFKKOP and DFKKOPK structure of a document.
Let me know if you need further information.
FKKOP -
FKKOPK -
Thanks
Bodhisattwa
