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In most countries there is need for monthly or in general periodic VAT reports with all sales and purchases.

The report must be splitted by rates since, most of the time, totals by rate are needed for the final (official) report.
Exemption and zero rate can be dealed as ordinary rates (see section 11). This report should allow to fill the official report in all cases.
In EU (at least in France) if you have a VAT registration number even if you don't pay VAT for purchases outside of your country (but in EU) you must declare the VAT part in your periodic VAT report. As a minus (debit) and a plus (credit) : it's a neutral operation, just intended for your administration (to cross-check outside VAT, this in order to prevent VAT carrousel effect). If you don't declare these amounts you may be fined (it's 5% in France). So there is a need to know this information. For an automated reporting it's not easy to deal with though...

Since 1st January 2010, VAT is handled another way in EU (at least in France). In France for instance, you must declare (on the Net) the fiscal values (for instance total amout, without taxes, due for services supplied in EU (, but not in France) each 10 of month for the previous month. This results from this Eu directiveEU directive in order to prevent VAT carrousel. You don't charge VAT, but must show the customer VAT EU number on invoices.

Dates

There is not always direct connection between invoice date and VAT. E.g in Poland if purchase invoice is received more than 2 months from purchase it will not decrease amount of VAT to be paid. Same in France, must be the same month, but you may regularise in a delay of 2 years.

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