VAT requirements
Please write requirements of Your country here . Please check which are fulfilled and how it is done
Miscellaneous refrences
- We should use this Jira issue to federate related tasks. There are already some interesting links from there...
- Here is the data mode reference
Common EU requirements
1. Tax Code of Seller and buyer on Invoice
Implemented see OFBIZ-362
2. Prices with VAT in webshop
Implemented but some issues OFBIZ-1086. In France this is required : you must show your prices VAT included if you are selling to public (B2C). When you sell to professionals (B2B), by usage, you show that your prices are VAT excluded.
3. Configuration of VAT GL Account
Is it done ? Should it be per rate - different accounts for collected and duty tax for each rate ?
See point 7. We need at least an incoming tax (sales) GLAccount and an outgoing tax (purchase) GLAccount.
4. Discounts applied per line
Currently OFbiz applies global discount on invoice level. This is not valid for VAT. For VAT amount for each line must be known, so discounts have to be applied per line.
5. Reporting
In some countries (Poland,Italy, France, more ?) there is need for monthly or quaterly VAT report with all sales and purchases. Reports can be separated per "Registry". Each registry contains separate type of transactions. E.G EU sales, EU buys, Non EU Buys, Non EU Sells.
6. 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.
Some invoices can be not valid.
For Export invoice there can be requirement for document which will confirm that goods has been exported (to apply 0% VAT)
7. Purchase order VAT
I will implement this shortly the following way: (have a customer who wants it)
1. add a second glAccountId for outgoing tax to the
TaxAuthorityGlAccount.
2. adjust the programs to calculate the vat (sales tax) on purchase
orders the same way as sales orders, but use for the productstoreId a
blank entry.
8. Shipment cost VAT
Shipment cost should be VAT aware (amounts should be splitted for netto + VAT on invoices). There is a field for that in Tax Autorithies/Product Rate : TaxAuthorityRateProduct.taxShipping. But shipping amounts are no VAT splitted.
9. Rounding
10. Invoices requirements
UK requirements (from this interesting thread. We should check if OFBiz is OK, I guess so but maybe some quirks)
VAT invoices must show:
- an identifying number;
- your name, address and VAT registration number;
- the time of supply (tax point);
- date of issue (if different to the time of supply);
- your customer's name (or trading name) and address;
- the type of supply (see 16.3.2 below); and
- a description which identifies the goods or services supplied.
For each description, you must show:
- the quantity of goods or extent of the services;
- the charge made, excluding VAT;
- the rate of VAT;
- the total charge made, excluding VAT;
- the rate of any cash discount offered;
- each rate of VAT charged and the amount of VAT charged at each rate and shown in sterling; and
- the total amount of VAT charged, shown in sterling.
Requirements by region
France VAT link there are many other languages links from this link, very interesting
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 |
Poland |
yes |
|
Germany |
yes ? |
|
France |
yes ? |
Rounding |
|
|
in general it's applied per VAT rate, but without rounding that's the same; |
Germany |
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 |
|
|
Has different VAT rates, for different type of goods Official EU document Wikipedia (could be more updated than EU document) |
|
|
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?) |
Germany |
yes? |
There are some exceptions with DOM-TOM (no metropolitan territories) and electricity. |
France |
no: goods |
|
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 |