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requirement

region

needed?

Dicounts applied per line

 

 

Ofbiz supports invoice level discounts. This is not valid for VAT. For VAT, amount for each line must be known, so discounts
have to be recalculated for each line.

Poland

yes


Germany

yes ?

 

France

yes

Rounding

 

 

In general it's applied per VAT rate, but without rounding that's the same.
Important: rounding may only take place one time per VAT rate (after all calc. VAT amounts are summed up for that rate)

Germany

yes

 

France

yes

 

EU

yes?

Exemption

 

 

Some products can have different tax rate when selling to different type of customer. E.g. In Poland flat/house renting is 0% for individual
customer but 22% when renting for company. This is usually handled by creating different products for different VAT rates.

 

 

Has different VAT rates, for different type of goods 

 

 

Official EU document Wikipedia (could be more updated than EU document)

UE

yes

Food 7% others 19%

Germany

yes

2.1%, 5.5% 19.6%

France

yes

Apply VAT for sales in INTERNAL_ORGANIZATION country Official EU document

 

 

EU

yes

Apply VAT for sales outside EU

 

 

Buyer may get VAT back from German Customs Auth. when he proves, that goods leave Germany (or EU?)
not sure about that one.

Germany

yes?

There are some exceptions with DOM-TOM (no metropolitan territories) and electricity.
See http://fr.wikipedia.org/wiki/Taxe_sur_la_valeur_ajout%C3%A9e#Territorialit.C3.A9 for details, notably about services
which can be complex

France

no: goods
complex : services

 

Poland

yes

Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && with valid VAT ID (B2B)

 

 

INTERNAL_ORGANIZATION may have to proof that goods left Germany (for Tax Auth.)

Germany

no

Found no such requirement in France but sounds weird

France

no

In Poland there is also need for spedition document to have proof that goods left Poland

Poland

no

Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && without valid VAT ID (B2C)

 

 

 

Germany

yes

 

France

yes

 

Poland

yes

Apply VAT for purchases like sales

 

 

 

EU

yes


Common South America requirements

1. VAT withholding

In Colombia applies Withholding of VAT. It is called "retention at the source". Part of calculated VAT adjustments are not paid(but retained) by the buyer.

1.1. Different % of retention

Companies in Colombia are divided in classifications according to the social activity of the company.
The value of the retention at source depends on the relationship between companies(payee and payer).

1.2. Order and Invoice amounts

The order and invoice total amounts should include the full amount of the tax, not only the part that issuer will pay to the tax authority. The invoice also should contain information about the amount of the retained tax amounts.

1.3. GL posting

Withholding amounts should be posted to separate GL account.