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bevat : Belgian VAT declarations

The lino_xl.lib.bevat plugin adds functionality for handling Belgian VAT declarations.

Lines starting with >>> in this document are code snippets that get tested as part of our development workflow.

>>> 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 columns

>>> rt.show(vat.VatColumns, language="en")
======= ========================= ========================= ================================
 value   text                      Common account            Account
------- ------------------------- ------------------------- --------------------------------
 00      Sales basis 0
 01      Sales basis 1
 02      Sales basis 2
 03      Sales basis 3             Sales                     (7000) Sales
 54      VAT due                   VAT due                   (4510) VAT due
 55      VAT returnable            VAT returnable            (4530) VAT returnable
 59      VAT deductible            VAT deductible            (4520) VAT deductible
 81      Purchase of goods         Purchase of goods         (6040) Purchase of goods
 82      Purchase of services      Purchase of services      (6010) Purchase of services
 83      Purchase of investments   Purchase of investments   (6020) Purchase of investments
======= ========================= ========================= ================================
>>> show_choices('robin', '/choices/accounting/Account/vat_column')
<br/>
00 (Sales basis 0)
01 (Sales basis 1)
02 (Sales basis 2)
03 (Sales basis 3)
54 (VAT due)
55 (VAT returnable)
59 (VAT deductible)
81 (Purchase of goods)
82 (Purchase of services)
83 (Purchase of investments)

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, language="de")
... 
+------+------+------+-------------------------------------------------+
| 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

External references