bevat : Belgian VAT declarations¶
The lino_xl.lib.bevat plugin adds functionality for handling Belgian
VAT declarations.
This is a tested document. The following instructions are used for initialization:
>>> from lino import startup
>>> startup('lino_book.projects.apc.settings.doctests')
>>> from lino.api.doctest import *
Dependencies¶
Installing this plugin will automatically install lino_xl.lib.vat.
>>> dd.plugins.bevat.needs_plugins
['lino_xl.lib.vat']
Models and actors reference¶
- class lino_xl.lib.bevat.Declaration¶
Django model to represent a Belgian VAT declaration.
- write_intracom_statement()¶
Generate an XML file for the intra-community statement attached to this VAT declaration.
VAT rules¶
>>> rt.show(vat.VatRules, language="en")
...
+-------+--------------------------------------------------------------------------------+
| value | Description |
+=======+================================================================================+
| 1 | VAT rule 1: |
| | if (Exempt) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 2 | VAT rule 2: |
| | if (Outside EU) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 3 | VAT rule 3: |
| | if (Purchases, Intra-community, EU, Goods at normal VAT rate (21%)) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 4 | VAT rule 4: |
| | if (Sales, Intra-community, EU, Goods at normal VAT rate (21%)) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 5 | VAT rule 5: |
| | if (Purchases, Co-contractor, National, Goods at normal VAT rate (21%)) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 6 | VAT rule 6: |
| | if (Sales, Co-contractor, National, Goods at normal VAT rate (21%)) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 7 | VAT rule 7: |
| | if (Purchases, Intra-community, EU, Goods at reduced VAT rate (12%)) then |
| | apply 0.12 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 8 | VAT rule 8: |
| | if (Sales, Intra-community, EU, Goods at reduced VAT rate (12%)) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 9 | VAT rule 9: |
| | if (Purchases, Co-contractor, National, Goods at reduced VAT rate (12%)) then |
| | apply 0.12 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 10 | VAT rule 10: |
| | if (Sales, Co-contractor, National, Goods at reduced VAT rate (12%)) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 11 | VAT rule 11: |
| | if (Purchases, Intra-community, EU, Services) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 12 | VAT rule 12: |
| | if (Sales, Intra-community, EU, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 13 | VAT rule 13: |
| | if (Purchases, Co-contractor, National, Services) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 14 | VAT rule 14: |
| | if (Sales, Co-contractor, National, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 15 | VAT rule 15: |
| | if (Purchases, Intra-community, EU, Investments) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 16 | VAT rule 16: |
| | if (Sales, Intra-community, EU, Investments) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 17 | VAT rule 17: |
| | if (Purchases, Co-contractor, National, Investments) then |
| | apply 0.21 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------------+
| 18 | VAT rule 18: |
| | if (Sales, Co-contractor, National, Investments) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
| 19 | VAT rule 19: |
| | if (Purchases, Subject to VAT, National, Goods at normal VAT rate (21%)) then |
| | apply 0.21 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------------+
| 20 | VAT rule 20: |
| | if (Purchases, Subject to VAT, National, Goods at reduced VAT rate (12%)) then |
| | apply 0.12 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------------+
| 21 | VAT rule 21: |
| | if (Purchases, Subject to VAT, National, Services) then |
| | apply 0.21 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------------+
| 22 | VAT rule 22: |
| | if (Purchases, Subject to VAT, National, Investments) then |
| | apply 0.21 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------------+
| 23 | VAT rule 23: |
| | if (Sales, Goods at normal VAT rate (21%)) then |
| | apply 0.21 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------------+
| 24 | VAT rule 24: |
| | if (Sales, Goods at reduced VAT rate (12%)) then |
| | apply 0.12 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------------+
| 25 | VAT rule 25: |
| | if (Sales, Services) then |
| | apply 0.21 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------------+
| 26 | VAT rule 26: |
| | if (Sales, Investments) then |
| | apply 0.21 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------------+
| 27 | VAT rule 27: |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------------+
VAT declaration¶
- class lino_xl.lib.bevat.DeclarationFields¶
The list of fields in a VAT declaration.
>>> rt.show(bevat.DeclarationFields)
...
+------+------+------+-------------------------------------------------+
| Wert | name | Text | Beschreibung |
+======+======+======+=================================================+
| 00 | F00 | [00] | Verkauf |br| |
| | | | columns 00 |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 01 | F01 | [01] | Verkauf |br| |
| | | | columns 01 |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 02 | F02 | [02] | Sales 12% |br| |
| | | | columns 02 |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 03 | F03 | [03] | Sales 20% |br| |
| | | | columns 03 |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 44 | F44 | [44] | Sales located inside EU |br| |
| | | | columns 00 01 02 03 |br| |
| | | | regimes inside |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 45 | F45 | [45] | Vertragspartner |br| |
| | | | columns 00 01 02 03 |br| |
| | | | regimes cocontractor |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 46 | F46 | [46] | Sales intracom and ABC |br| |
| | | | columns 00 01 02 03 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 47 | F47 | [47] | Verkauf |br| |
| | | | columns 00 01 02 03 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 48 | F48 | [48] | CN sales 48 |br| |
| | | | columns 00 01 02 03 |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 49 | F49 | [49] | CN sales 49 |br| |
| | | | columns 00 01 02 03 |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 81 | F81 | [81] | Lebenslauf |br| |
| | | | columns 81 |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 82 | F82 | [82] | Dienstleistungen |br| |
| | | | columns 82 |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 83 | F83 | [83] | Investierungen |br| |
| | | | columns 83 |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 84 | F84 | [84] | CN purchases on operations in 86 and 88 |br| |
| | | | columns 81 82 83 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Kredit only |br| |
+------+------+------+-------------------------------------------------+
| 85 | F85 | [85] | CN purchases on other operations |br| |
| | | | columns 81 82 83 |br| |
| | | | regimes !delayed !intracom |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 86 | F86 | [86] | IC purchases and ABC sales |br| |
| | | | columns 81 82 83 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 87 | F87 | [87] | Other purchases in Belgium |br| |
| | | | columns 81 82 83 |br| |
| | | | regimes cocontractor |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 88 | F88 | [88] | IC services |br| |
| | | | columns 81 82 83 |br| |
| | | | regimes delayed |br| |
| | | | MvtDeclarationField Debit |br| |
+------+------+------+-------------------------------------------------+
| 54 | F54 | [54] | Due VAT for 01, 02 and 03 |br| |
| | | | columns 54 |br| |
| | | | regimes !cocontractor !delayed !intracom |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 55 | F55 | [55] | Due VAT for 86 and 88 |br| |
| | | | columns 54 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 56 | F56 | [56] | Due VAT for 87 except those covered by 57 |br| |
| | | | columns 54 |br| |
| | | | regimes cocontractor |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 57 | F57 | [57] | Due VAT for 87 except those covered by 57 |br| |
| | | | columns 54 |br| |
| | | | regimes delayed |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 61 | F61 | [61] | Diverse Buchungen |br| |
| | | | WritableDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| XX | FXX | [XX] | Total of due taxes |br| |
| | | | SumDeclarationField Kredit |br| |
| | | | = 54 + 55 + 56 + 57 |br| |
+------+------+------+-------------------------------------------------+
| 59 | F59 | [59] | Deductible VAT from purchase invoices |br| |
| | | | columns 59 |br| |
| | | | MvtDeclarationField Kredit |br| |
| | | | = 81 + 82 + 83 |br| |
+------+------+------+-------------------------------------------------+
| 62 | F62 | [62] | Diverse Buchungen |br| |
| | | | WritableDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| 64 | F64 | [64] | VAT on sales CN |br| |
| | | | columns 59 |br| |
| | | | MvtDeclarationField Kredit |br| |
+------+------+------+-------------------------------------------------+
| YY | FYY | [YY] | Total of deductible taxes |br| |
| | | | SumDeclarationField Kredit |br| |
| | | | = 59 + 62 + 64 |br| |
+------+------+------+-------------------------------------------------+
| 72 | F72 | [72] | Total to pay (+) or to return (-) |br| |
| | | | SumDeclarationField Debit |br| |
| | | | = XX + YY |br| |
+------+------+------+-------------------------------------------------+
Intra-community clients¶
Usage example of
lino_xl.lib.vat.VatDeclaration.intracom_statement_iterator() method:
>>> dcl = bevat.Declaration.objects.get(accounting_period__ref="2014-02")
>>> for p in dcl.intracom_statement_iterator():
... print("{} : {:.2f}".format(p, p.total_base))
Donderweer BV : 1499.85
Van Achter NV : 1939.82
Hans Flott & Co : 815.96
