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bevats : Simplified Belgian VAT declarations¶
The lino_xl.lib.bevats plugin adds functionality for handling
Special Belgian VAT declarations to be used by organizations who don’t need
to introduce “normal” VAT declarations (bevat : Belgian VAT declarations) but may declare only
purchases. See e.g. here.
Side note: Code snippets (lines starting with >>>) in this document get
tested as part of our development workflow. The following
initialization snippet tells you which demo project is being used in
this document.
>>> from lino import startup
>>> startup('lino_book.projects.tera1.settings.doctests')
>>> from lino.api.doctest import *
Dependencies¶
Installing this plugin will automatically install
lino_xl.lib.vat.
>>> dd.plugins.bevats.needs_plugins
['lino_xl.lib.vat']
The choice lists for VAT regimes and VAT columns are reduced compared to those defined in bevat : Belgian VAT declarations:
>>> rt.show('vat.VatRegimes')
======= =============== ==================== ========== ==============
value name text VAT area Needs VAT id
------- --------------- -------------------- ---------- --------------
10 normal Not subject to VAT No
20 subject Subject to VAT National Yes
30 intracom Intracom services EU Yes
35 intracom_supp Intracom supplies EU Yes
======= =============== ==================== ========== ==============
>>> rt.show('vat.VatColumns')
======= ============================== ========================= ================================
value text Common account Account
------- ------------------------------ ------------------------- --------------------------------
54 VAT due VAT due (4510) VAT due
55 VAT returnable VAT returnable (4530) VAT returnable
59 VAT deductible VAT deductible (4520) VAT deductible
71 Purchase of ware Purchase of goods (6040) Purchase of goods
72 Purchase of new vehicles Purchase of investments (6020) Purchase of investments
73 Purchase of excised products
75 Purchase of services Purchase of services (6010) Purchase of services
76 Other purchase
======= ============================== ========================= ================================
>>> rt.show('bevats.DeclarationFields')
+-------+------+------+--------------------------------------------+
| value | name | text | Description |
+=======+======+======+============================================+
| 71 | F71 | [71] | Intracom supplies |br| |
| | | | columns 71 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 72 | F72 | [72] | New vehicles |br| |
| | | | columns 72 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 73 | F73 | [73] | Excised products |br| |
| | | | columns 73 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 75 | F75 | [75] | Intracom services |br| |
| | | | columns 75 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 76 | F76 | [76] | Other operations |br| |
| | | | columns 76 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 77 | F77 | [77] | Credit notes on 71, 72, 73 and 75 |br| |
| | | | columns 71 72 73 75 |br| |
| | | | MvtDeclarationField Credit only |br| |
+-------+------+------+--------------------------------------------+
| 78 | F78 | [78] | Credit notes on 76 |br| |
| | | | columns 76 |br| |
| | | | MvtDeclarationField Debit only |br| |
+-------+------+------+--------------------------------------------+
| 80 | F80 | [80] | Due VAT for 71...76 |br| |
| | | | columns 54 |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+------+--------------------------------------------+
| 81 | F81 | [81] | Miscellaneous corrections due |br| |
| | | | WritableDeclarationField Credit |br| |
+-------+------+------+--------------------------------------------+
| 82 | F82 | [82] | Miscellaneous corrections returnable |br| |
| | | | WritableDeclarationField Debit |br| |
+-------+------+------+--------------------------------------------+
| 83 | F83 | [83] | Total to pay (+) or to return (-) |br| |
| | | | SumDeclarationField Credit |br| |
| | | | = 80 + 81 + 82 |br| |
+-------+------+------+--------------------------------------------+
Intra-community purchases¶
When an organizations with special VAT buys goods or services from other EU member states, the provider does not write any VAT on their invoice. But the organization computes that VAT for their VAT declaration based on their national rate and declares it as due to the VAT office of their own country.
Here is an example of such an invoice:
>>> qs = ana.AnaAccountInvoice.objects.filter(vat_regime=vat.VatRegimes.intracom)
>>> obj = qs[0]
>>> print(obj)
PRC 1/2015
How the data has been entered:
>>> rt.show(ana.ItemsByInvoice, obj)
============================= ============= ==================== ========================== ================= ===== ==============
Account Description Analytical account VAT class Total excl. VAT VAT Total to pay
----------------------------- ------------- -------------------- -------------------------- ----------------- ----- --------------
(6010) Purchase of services (1100) Wages Goods at normal VAT rate 40,00 40,00
**Total (1 rows)** **40,00** **40,00**
============================= ============= ==================== ========================== ================= ===== ==============
Note that no VAT amounts are shown in the VAT column. Because these amounts are not shown on the invoice. Also the invoice’s totals don’t show any VAT:
>>> print(obj.total_base)
40.00
>>> print(obj.total_vat)
0.00
>>> print(obj.total_incl)
40.00
The VAT appears only in the generated movements:
>>> rt.show(accounting.MovementsByVoucher, obj)
============================= =============== =========== =========== ================ =========
Account Partner Debit Credit Match Cleared
----------------------------- --------------- ----------- ----------- ---------------- ---------
(6010) Purchase of services 48,40 Yes
(4510) VAT due 8,40 Yes
(4100) Suppliers Rumma & Ko OÜ 40,00 **PRC 1/2015** Yes
**48,40** **48,40**
============================= =============== =========== =========== ================ =========
The movements show that we had actually 48,40 € of costs, 40 € of which are due to the supplier and 8,40 € due to the tax office. The amount of the costs account (here 6010) has increased by 8,40 € from 40,00 to 48,40.
Now let’s look at how this invoice shows in the VAT declaration.
Our invoice is in January 2015.
>>> print(obj.entry_date)
2015-01-03
>>> obj.accounting_period
StoredPeriod #1 ('2015-01')
At the end of the month they have several such invoices and we must declare the sum of their VAT to the tax office. Here are the VAT declarations in our demo database:
>>> jnl = rt.models.accounting.Journal.get_by_ref('VAT')
>>> rt.show('bevats.DeclarationsByJournal', jnl)
==================== ============ ============== ============ =================== ============ ====== ====== ============ ================
No. Entry date Start period End period Accounting period [80] [81] [82] [83] Workflow
-------------------- ------------ -------------- ------------ ------------------- ------------ ------ ------ ------------ ----------------
3/2015 28/03/2015 2015-03 2015-03 19,76 19,76 **Registered**
2/2015 28/02/2015 2015-02 2015-02 42,11 42,11 **Registered**
1/2015 31/01/2015 2015-01 2015-01 54,66 54,66 **Registered**
**Total (3 rows)** **116,53** **116,53**
==================== ============ ============== ============ =================== ============ ====== ====== ============ ================
There is usually one declaration per accounting period. Let’s look at the declaration of our period.
>>> dcl = rt.models.bevats.Declaration.objects.get(accounting_period=obj.accounting_period)
On screen you can see:
>>> dcl.print_declared_values()
[71] Intracom supplies : 1346.18
[72] New vehicles : 734.70
[75] Intracom services : 3497.56
[80] Due VAT for 71...76 : 54.66
[83] Total to pay (+) or to return (-) : 54.66
When you print the declaration, Lino also includes the IntracomPurchases table for the declared accounting period:
>>> pv = dict(start_period=dcl.start_period, end_period=dcl.end_period)
>>> rt.show(vat.IntracomPurchases, param_values=pv, header_level=2)
-----------------------------------
Intra-Community purchases (2015-01)
-----------------------------------
==================== =============== =================== =================== ================= ===== ==============
Invoice Partner VAT id VAT regime Total excl. VAT VAT Total to pay
-------------------- --------------- ------------------- ------------------- ----------------- ----- --------------
`PRC 1/2015 <…>`__ Rumma & Ko OÜ EE 100.588.749 Intracom services 40,00 40,00
`PRC 6/2015 <…>`__ Donderweer BV NL 237.725.353B01 Intracom services 143,40 143,40
`PRC 7/2015 <…>`__ Van Achter NV NL 643.080.485B01 Intracom services 199,90 199,90
**Total (3 rows)** **383,30** **383,30**
==================== =============== =================== =================== ================= ===== ==============
And these are the movements generated by our declaration:
>>> rt.show('accounting.MovementsByVoucher', dcl)
==================== ================================== =========== =========== ================ =========
Account Partner Debit Credit Match Cleared
-------------------- ---------------------------------- ----------- ----------- ---------------- ---------
(4510) VAT due 54,66 Yes
(4500) Tax Offices Mehrwertsteuer-Kontrollamt Eupen 54,66 **VAT 1/2015** Yes
**54,66** **54,66**
==================== ================================== =========== =========== ================ =========
A declaration in general moves the sum of all those little amounts of due VAT in account 4510 into another account, which means that now we have no more due VAT to declare but now we have it as a debt towards the tax office. From that point on a VAT declaration behaves and is handled like a purchase invoice that needs to get paid in time. That will be described in finan : Financial vouchers.
We can verify that the VAT declaration did the correct sum by looking at the history of 4510 for that month:
>>> acc = accounting.Account.get_by_ref("4510")
>>> rt.show(accounting.MovementsByAccount, acc,
... param_values=dict(start_period=obj.accounting_period))
============ ==================== ========================================== =========== =========== =======
Value date Voucher Description Debit Credit Match
------------ -------------------- ------------------------------------------ ----------- ----------- -------
31/01/2015 `VAT 1/2015 <…>`__ `Mehrwertsteuer-Kontrollamt Eupen <…>`__ 54,66
09/01/2015 `PRC 7/2015 <…>`__ `Van Achter NV <…>`__ 41,98
08/01/2015 `PRC 6/2015 <…>`__ `Donderweer BV <…>`__ 4,28
03/01/2015 `PRC 1/2015 <…>`__ `Rumma & Ko OÜ <…>`__ 8,40
**Balance 0.00 (4 movements)** **54,66** **54,66**
============ ==================== ========================================== =========== =========== =======
e-Invoices and PEPPOL¶
The following snippet is to test the get_vat_subtotals() method.
>>> regimes = set()
>>> for obj in trading.VatProductInvoice.objects.filter(journal__make_ledger_movements=True):
... if obj.vat_regime in regimes: continue
... regimes.add(obj.vat_regime)
... print(obj.vat_regime, str(obj), ":")
... for cat, rate, base, vat in obj.get_vat_subtotals():
... print("-", cat, rate, base, vat)
... print("Total", obj.total_base, obj.total_vat)
Intracom services SLS 1/2015 :
- AE 0 225.00 0.00
Total 225.00 0.00
Subject to VAT SLS 2/2015 :
- S 0 460.00 0.00
Total 460.00 0.00
Not subject to VAT SLS 13/2015 :
- S 0 225.00 0.00
Total 225.00 0.00
Reference¶
- class lino_xl.lib.bevats.Declaration¶
Implements
lino_xl.lib.vat.VatDeclaration.
- class lino_xl.lib.bevats.DeclarationFields¶
Implements
lino_xl.lib.vat.DeclarationFields.