WITH_ITEM table — Withholding Tax Item Table WITH_ITEM

A row in WITH_ITEM represents one withholding tax type and code combination calculated for one line item of an accounting document. It exists only under extended withholding tax, not classic withholding tax. A single vendor or customer line in BSEG can generate several WITH_ITEM rows if more than one withholding tax type applies to that business partner, which is common in country versions that separate a base tax and a surcharge or cess into distinct types. Rows are created at the point the relevant posting triggers calculation: some withholding tax types are configured to calculate at invoice entry, others only at payment, so the presence or timing of a row reflects that configuration choice rather than a system defect.

WITH_ITEM is client-dependent and can grow large in installations where extended withholding tax is active across many company codes and every AP invoice generates a row. Always restrict by BUKRS and either a document number or a GJAHR range before pulling data; never scan without at least company code as a filter. If the question is about a tax type rather than a document, restrict by WITHT and WT_WITHCD together, since the same type can carry multiple codes with different rates. Avoid joining to BSEG on BELNR alone across company codes, since document numbers are only unique within a company code and fiscal year.

Symptom: a vendor invoice posted but no withholding tax was deducted. Selection: WITH_ITEM where BUKRS, BELNR and GJAHR match the document. No rows at all means withholding tax was never calculated for that document, which points to the vendor master's withholding tax type and code assignment or to the company code's withholding tax activation, not to a fault in this table. Rows present with WT_QBSHB equal to zero mean calculation ran but produced no tax, which points to an exemption, a minimum base threshold, or an incorrect rate in the withholding tax code.

WITH_ITEM continues to exist in S/4HANA and extended withholding tax processing works the same way as in ECC; the table is not superseded by ACDOCA, which holds the general ledger line but not the withholding tax detail. Reporting apps for withholding tax may read the data through a compatibility view rather than the table directly, but the underlying persistence and posting logic for WITH_ITEM itself have not changed in any way relevant to a consultant querying it directly.

Configuration of withholding tax types, codes and their timing sits with the FI tax configuration consultant. Assignment of types and codes to individual vendors or customers sits with the AP or AR master data owner. Statutory filing teams consume WITH_ITEM data for tax returns. A discrepancy investigation should start with the FI consultant confirming the master data assignment before treating the table content as suspect.

BSEG and BKPF hold the accounting document that each WITH_ITEM row is attached to. BSIK and BSAK hold the open and cleared vendor items where payment-time withholding is most often triggered. Transactions FB60 and MIRO create invoice-time entries, the payment program and manual payment postings such as F-53 create payment-time entries, and reversal transactions like FB08 or MR8M generate the offsetting rows described in the pitfalls section.