THIS IS A TEST INSTANCE. ALL YOUR CHANGES WILL BE LOST!!!!
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In most countries there is need for monthly or in general periodic VAT report reports with all sales and purchases. Reports can be separated per "Registry".
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.
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Exemption and zero rate adjustments are not tracked at the accounting level (Invoice and InvoiceItem entities). This makes sense as no payments can be applied against them. Anyway it's not an issue as we can trace back to order adjustments (OrderAdjustment entity) from invoices through the OrderBilling entity.
Requirements by region
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- many other languages links from this link
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- Eu VAT specificities change language if you need
- See also OECD document in attachments
requirement | region | needed? |
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Unique invoice number based on a chronological and continuous sequence | France | yes |
| Germany | yes |
| Spain | yes |
Discounts applied per line |
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Ofbiz supports invoice level discounts. This is not valid for VAT. For VAT, amount for each line must be known, so discounts | Poland | yes |
Germany | yes | |
| France | yes |
I.e. there can be invoices with different VAT rates per line. | Spain | yes |
Rounding |
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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 |
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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 |
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Similar situtation in Germany: FastFood restaurants: take-a-way food has 7%, stay-here is 19%, usually handled via different products, too. |
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Same in France : only rates change (5.5% and 19.6%) (I wonder why they did not choose 5.55468 and 19.65548754, hey it's France ;o) |
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Has different VAT rates, for different type of goods |
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Official EU document Wikipedia (could be more updated than EU document) | EU | yes |
0%, 7%, 19% | Germany | yes |
2.1%, 5.5% 19.6% (there is no 0% rate in France only conditionnal exemption) | France | yes |
0%, 4%, 7%, 16% | Spain | yes |
Apply VAT for sales in INTERNAL_ORGANIZATION country Official EU document |
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| EU | yes |
Apply VAT for sales outside EU |
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Buyer may get VAT back from German Customs Auth. when he proves, that goods leave Germany (or EU?) | Germany | yes |
There are some exceptions with DOM-TOM (no metropolitan territories) and electricity. | France | no: goods |
| Poland | yes |
Spain | no | |
Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && with valid VAT ID (B2B) |
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INTERNAL_ORGANIZATION may have to proof that goods left Germany (for Tax Auth.) | Germany | no |
Found no such requirement in France, but sounds weird there is not a such need | France | no |
In Poland there is also need for spedition document to have proof that goods left Poland | Poland | no |
| Spain | no |
Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && without valid VAT ID (B2C) |
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| Germany | yes |
| France | yes |
| Poland | yes |
| Spain | yes |
Apply VAT for purchases like sales |
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| EU | yes |
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Withholding amounts should be posted to separate GL account.INTERNATIONAL VAT/GST GUIDELINES