eevat : Estonian VAT declarations¶
The lino_xl.lib.eevat plugin adds functionality for handling Estonian
VAT declarations.
This is a tested document. The following instructions are used for initialization:
>>> from lino import startup
>>> startup('lino_book.projects.cosi_ee.settings')
>>> from lino.api.doctest import *
Dependencies¶
Installing this plugin will automatically install lino_xl.lib.vat.
>>> dd.plugins.eevat.needs_plugins
['lino_xl.lib.vat']
VAT regimes¶
>>> rt.show(vat.VatRegimes, language="en")
...
======= ============== ================= =============== ==============
value name text VAT area Needs VAT id
------- -------------- ----------------- --------------- --------------
10 normal Private person No
20 subject Subject to VAT National Yes
25 cocontractor Co-contractor National Yes
30 intracom Intra-community EU Yes
40 tax_free Tax-free No
50 outside Outside EU International No
60 exempt Exempt No
======= ============== ================= =============== ==============
VAT rates¶
The normal Estonian VAT rate is 20%. For example here is the rule that applies when selling a normal product to a private person:
>>> rule = vat.VatRules.get_vat_rule(vat.VatAreas.national, ledger.TradeTypes.sales, vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.20')
>>> rule.vat_account
<ledger.CommonAccounts.vat_due:4510>
>>> rule.vat_account.get_object()
Account #7 ('(4510) VAT due')
>>> rule.vat_returnable_account is None
True
Or selling a normal product to a company outside of Europe:
>>> rule = vat.VatRules.get_vat_rule(vat.VatAreas.international, ledger.TradeTypes.sales, vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.20')
>>> rule.vat_account
<ledger.CommonAccounts.vat_due:4510>
>>> rule.vat_returnable_account is None
True
Or selling a normal product to a company in another country of the European Union:
>>> rule = vat.VatRules.get_vat_rule(vat.VatAreas.eu, ledger.TradeTypes.sales, vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.20')
>>> rule.vat_account
<ledger.CommonAccounts.vat_due:4510>
>>> rule.vat_returnable_account is None
True
Note that returnable VAT is used only in purchase invoices, not in sales. In a sales invoice to an intra-community partner, there is simply no VAT to be generated. IOW even for services and goods for which national customers must pay VAT (because their VAT class is normal or reduced but not exempt), the VAT rule specifies a rate of 0.
When you buy services from a national provider who is subject to VAT, then you will add 20% of VAT (and pay it to the provider, and you will get it back after your declaration).
>>> rule = vat.VatRules.get_vat_rule(vat.VatAreas.national, ledger.TradeTypes.purchases, vat.VatRegimes.subject, vat.VatClasses.services)
>>> rule.rate
Decimal('0.20')
>>> rule.vat_returnable_account is None
True
When you buy services from a private person or some organization that is not subject to VAT, then you don't talk about VAT in your invoice.
>>> rule = vat.VatRules.get_vat_rule(vat.VatAreas.national, ledger.TradeTypes.purchases, vat.VatRegimes.normal, vat.VatClasses.services)
>>> rule.rate
Decimal('0')
VAT rules¶
When this plugin is used as the national VAT module, we have the following 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, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 4 | VAT rule 4: |
| | if (Sales, Intra-community, EU, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 5 | VAT rule 5: |
| | if (Purchases, Co-contractor, National, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 6 | VAT rule 6: |
| | if (Sales, Co-contractor, National, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 7 | VAT rule 7: |
| | if (Purchases, Intra-community, EU, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 8 | VAT rule 8: |
| | if (Sales, Intra-community, EU, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 9 | VAT rule 9: |
| | if (Purchases, Co-contractor, National, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 10 | VAT rule 10: |
| | if (Sales, Co-contractor, National, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 11 | VAT rule 11: |
| | if (Purchases, Intra-community, EU, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 12 | VAT rule 12: |
| | if (Sales, Intra-community, EU, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 13 | VAT rule 13: |
| | if (Purchases, Co-contractor, National, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 14 | VAT rule 14: |
| | if (Sales, Co-contractor, National, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 15 | VAT rule 15: |
| | if (Purchases, Intra-community, EU, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 16 | VAT rule 16: |
| | if (Sales, Intra-community, EU, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 17 | VAT rule 17: |
| | if (Purchases, Co-contractor, National, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 18 | VAT rule 18: |
| | if (Sales, Co-contractor, National, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 19 | VAT rule 19: |
| | if (Purchases, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 20 | VAT rule 20: |
| | if (Sales, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 21 | VAT rule 21: |
| | if (Purchases, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 22 | VAT rule 22: |
| | if (Sales, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 23 | VAT rule 23: |
| | if (Purchases, Subject to VAT, National, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 24 | VAT rule 24: |
| | if (Purchases, Subject to VAT, National, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 25 | VAT rule 25: |
| | if (Purchases, Subject to VAT, National, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 26 | VAT rule 26: |
| | if (Purchases, Subject to VAT, National, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 27 | VAT rule 27: |
| | if (Purchases, Subject to VAT, National, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 28 | VAT rule 28: |
| | if (Sales, Services) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 29 | VAT rule 29: |
| | if (Sales, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 30 | VAT rule 30: |
| | if (Sales, Real estate) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 31 | VAT rule 31: |
| | if (Sales, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 32 | VAT rule 32: |
| | if (Sales, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 33 | VAT rule 33: |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
VAT declaration¶
- class lino_xl.lib.eevat.DeclarationFields¶
The list of fields in a VAT declaration.
>>> rt.show(eevat.DeclarationFields)
...
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| value | name | text | Description |
+=======+======+=======+====================================================================================================================================================================================================+
| 1a | F1a | [1a] | 20% määraga maksustatavad müügid |br| |
| | | | columns 10 |br| |
| | | | regimes normal subject |br| |
| | | | classes goods services |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1b | F1b | [1b] | 20% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt |br| |
| | | | columns 60 |br| |
| | | | regimes intracom |br| |
| | | | classes goods services |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1 | F1 | [1] | 20% määraga maksustatavad toimingud ja tehingud |br| |
| | | | SumDeclarationField Credit |br| |
| | | | = 1a + 1b |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2a | F2a | [2a] | 9% määraga maksustatavad müügid |br| |
| | | | columns 10 |br| |
| | | | regimes normal subject |br| |
| | | | classes reduced |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2b | F2b | [2b] | 9% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt |br| |
| | | | columns 60 |br| |
| | | | regimes intracom |br| |
| | | | classes reduced |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2 | F2 | [2] | 9% määraga maksustatavad toimingud ja tehingud |br| |
| | | | SumDeclarationField Credit |br| |
| | | | = 2a + 2b |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 3 | F3 | [3] | 0% määraga maksustatavad toimingud ja tehingud, sh |br| |
| | | | columns 10 |br| |
| | | | regimes !normal !subject |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 31 | F31 | [31] | 1) kauba ühendusesisene käive ja teise liikmesriigi maksukohustuslasele / piiratud maksukohustuslasele osutatud teenuste käive kokku, sh |br| |
| | | | columns 10 |br| |
| | | | regimes cocontractor intracom |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 311 | F311 | [311] | 1) kauba ühendusesisene käive |br| |
| | | | columns 10 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 32 | F32 | [32] | 2) kauba eksport, sh |br| |
| | | | columns 10 |br| |
| | | | regimes exempt tax_free |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 321 | F321 | [321] | 1) käibemaksutagastusega müük reisijale |br| |
| | | | columns 10 |br| |
| | | | regimes tax_free |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 4 | F4 | [4] | Käibemaks kokku (20% lahtrist 1 + 9% lahtrist 2) |br| |
| | | | columns 40 |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 41 | F41 | [41] | Impordilt tasumisele kuuluv käibemaks |br| |
| | | | columns 41 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 5 | F5 | [5] | Kokku sisendkäibemaksusumma, mis on seadusega lubatud maha arvata, sh |br| |
| | | | columns 50 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 51 | F51 | [51] | 1) impordilt tasutud või tasumisele kuuluv käibemaks |br| |
| | | | columns 50 |br| |
| | | | regimes intracom |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 52 | F52 | [52] | 2) põhivara soetamiselt tasutud või tasumisele kuuluv käibemaks |br| |
| | | | columns 50 |br| |
| | | | classes real_estate |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 53 | F53 | [53] | 3) ettevõtluses (100%) kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks |br| |
| | | | columns 50 |br| |
| | | | classes vehicles |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 54 | F54 | [54] | 4) osaliselt ettevõtluses kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks |br| |
| | | | columns 50 |br| |
| | | | classes vehicles |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 6 | F6 | [6] | Kauba ühendusesisene soetamine ja teise liikmesriigi maksukohustuslaselt saadud teenused kokku, sh |br| |
| | | | columns 60 |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 61 | F61 | [61] | 1) kauba ühendusesisene soetamine |br| |
| | | | columns 60 |br| |
| | | | regimes intracom |br| |
| | | | classes goods |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 7 | F7 | [7] | Muu kauba soetamine ja teenuse saamine, mida maksustatakse käibemaksuga, sh |br| |
| | | | columns 60 |br| |
| | | | regimes !intracom |br| |
| | | | classes !goods |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 71 | F71 | [71] | 1) erikorra alusel maksustatava kinnisasja, metallijäätmete, väärismetalli ja metalltoodete soetamine (KMS § 41¹) |br| |
| | | | columns 60 |br| |
| | | | regimes !intracom |br| |
| | | | classes !goods |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 8 | F8 | [8] | Maksuvaba käive |br| |
| | | | columns 60 |br| |
| | | | classes exempt |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 9 | F9 | [9] | Erikorra alusel maksustatava kinnisasja, metallijäätmete, väärismetalli ja metalltoodete käive (KMS § 411) ning teises liikmesriigis paigaldatava või kokkupandava kauba maksustatav väärtus |br| |
| | | | columns 60 |br| |
| | | | classes !goods !real_estate !services !vehicles |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 10 | F10 | [10] | Täpsustused (-) |br| |
| | | | WritableDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 11 | F11 | [11] | Täpsustused (+) |br| |
| | | | WritableDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 13 | F13 | [13] | Tasumisele kuuluv(+) või enammakstud (-) käibemaks (lahter 4 + lahter 41 - lahter 5 + lahter 10 - lahter 11) |br| |
| | | | SumDeclarationField Credit |br| |
| | | | = 4 + 41 - 5 + 10 - 11 |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
Available VAT regimes¶
For example, when using eevat as declaration plugin,
a partner located in Estonia will be in the "national" area,
a partner located in the Netherlands will be in the "EU" area,
and a partner located in the United States will be in the "International" area.
>>> ee = countries.Country(isocode='EE')
>>> vat.VatAreas.get_for_country(ee)
<vat.VatAreas.national:10>
>>> list(vat.VatRegimes.get_choices_for_country(ee))
[<vat.VatRegimes.normal:10>, <vat.VatRegimes.subject:20>, <vat.VatRegimes.cocontractor:25>, <vat.VatRegimes.tax_free:40>, <vat.VatRegimes.exempt:60>]
>>> nl = countries.Country(isocode='NL')
>>> vat.VatAreas.get_for_country(nl)
<vat.VatAreas.eu:20>
>>> list(vat.VatRegimes.get_choices_for_country(nl))
[<vat.VatRegimes.normal:10>, <vat.VatRegimes.intracom:30>, <vat.VatRegimes.tax_free:40>, <vat.VatRegimes.exempt:60>]
>>> us = countries.Country(isocode='US')
>>> vat.VatAreas.get_for_country(countries.Country(isocode='US'))
<vat.VatAreas.international:30>
>>> list(vat.VatRegimes.get_choices_for_country(us))
[<vat.VatRegimes.normal:10>, <vat.VatRegimes.tax_free:40>, <vat.VatRegimes.outside:50>, <vat.VatRegimes.exempt:60>]
Intracom¶
>>> rt.show(vat.IntracomSales)
...
===================== =========================== =================== ================= ================= ===== ===============
Invoice Partner VAT id VAT regime Total excl. VAT VAT Total to pay
--------------------- --------------------------- ------------------- ----------------- ----------------- ----- ---------------
*SLS 3/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 679,81 679,81
*SLS 4/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 280,00 280,00
*SLS 5/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 535,00 535,00
*SLS 6/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 1 110,16 1 110,16
*SLS 7/2018* Donderweer BV NL 929.603.112B01 Intra-community 1 499,85 1 499,85
*SLS 8/2018* Van Achter NV NL 934.840.349B01 Intra-community 1 939,82 1 939,82
*SLS 9/2018* Hans Flott & Co DE 113.372.464 Intra-community 815,96 815,96
*SLS 10/2018* Bernd Brechts Bücherladen DE 858.255.965 Intra-community 320,00 320,00
*SLS 11/2018* Reinhards Baumschule DE 589.341.970 Intra-community 548,50 548,50
*SLS 12/2018* Moulin Rouge FR 44.619.700.220 Intra-community 2 013,88 2 013,88
*SLS 13/2018* Auto École Verte FR 12.474.461.018 Intra-community 1 949,85 1 949,85
**Total (11 rows)** **11 692,83** **11 692,83**
===================== =========================== =================== ================= ================= ===== ===============
>>> rt.show(vat.IntracomPurchases)
...
===================== ===================== =================== ================= ================= ===== ===============
Invoice Partner VAT id VAT regime Total excl. VAT VAT Total to pay
--------------------- --------------------- ------------------- ----------------- ----------------- ----- ---------------
*PRC 3/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 603,60 603,60
*PRC 4/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 199,90 1 199,90
*PRC 5/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 241,68 3 241,68
*PRC 6/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 143,40 143,40
*PRC 7/2018* Donderweer BV NL 929.603.112B01 Intra-community 199,90 199,90
*PRC 10/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 602,30 602,30
*PRC 11/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 200,50 1 200,50
*PRC 12/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 242,38 3 242,38
*PRC 13/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 142,10 142,10
*PRC 14/2018* Donderweer BV NL 929.603.112B01 Intra-community 200,50 200,50
*PRC 17/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 600,40 600,40
*PRC 18/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 201,00 1 201,00
*PRC 19/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 243,78 3 243,78
*PRC 20/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 140,20 140,20
*PRC 21/2018* Donderweer BV NL 929.603.112B01 Intra-community 201,00 201,00
*PRC 24/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 601,50 601,50
*PRC 25/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 201,20 1 201,20
*PRC 26/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 242,48 3 242,48
*PRC 27/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 141,30 141,30
*PRC 28/2018* Donderweer BV NL 929.603.112B01 Intra-community 201,20 201,20
*PRC 31/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 602,20 602,20
*PRC 32/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 202,40 1 202,40
*PRC 33/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 240,58 3 240,58
*PRC 34/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 142,00 142,00
*PRC 35/2018* Donderweer BV NL 929.603.112B01 Intra-community 202,40 202,40
*PRC 38/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 603,60 603,60
*PRC 39/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 199,90 1 199,90
*PRC 40/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 241,68 3 241,68
*PRC 41/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 143,40 143,40
*PRC 42/2018* Donderweer BV NL 929.603.112B01 Intra-community 199,90 199,90
*PRC 45/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 602,30 602,30
*PRC 46/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 200,50 1 200,50
*PRC 47/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 242,38 3 242,38
*PRC 48/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 142,10 142,10
*PRC 49/2018* Donderweer BV NL 929.603.112B01 Intra-community 200,50 200,50
*PRC 52/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 600,40 600,40
*PRC 53/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 201,00 1 201,00
*PRC 54/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 243,78 3 243,78
*PRC 55/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 140,20 140,20
*PRC 56/2018* Donderweer BV NL 929.603.112B01 Intra-community 201,00 201,00
*PRC 59/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 601,50 601,50
*PRC 60/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 201,20 1 201,20
*PRC 61/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 242,48 3 242,48
*PRC 62/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 141,30 141,30
*PRC 63/2018* Donderweer BV NL 929.603.112B01 Intra-community 201,20 201,20
*PRC 66/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 602,20 602,20
*PRC 67/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 202,40 1 202,40
*PRC 68/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 240,58 3 240,58
*PRC 69/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 142,00 142,00
*PRC 70/2018* Donderweer BV NL 929.603.112B01 Intra-community 202,40 202,40
*PRC 73/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 603,60 603,60
*PRC 74/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 199,90 1 199,90
*PRC 75/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 241,68 3 241,68
*PRC 76/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 143,40 143,40
*PRC 77/2018* Donderweer BV NL 929.603.112B01 Intra-community 199,90 199,90
*PRC 80/2018* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 602,30 602,30
*PRC 81/2018* Bäckerei Mießen BE 6343.036.371 Intra-community 1 200,50 1 200,50
*PRC 82/2018* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 242,38 3 242,38
*PRC 83/2018* Garage Mergelsberg BE 9264.005.883 Intra-community 142,10 142,10
*PRC 84/2018* Donderweer BV NL 929.603.112B01 Intra-community 200,50 200,50
*PRC 3/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 606,40 606,40
*PRC 4/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 213,00 1 213,00
*PRC 5/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 276,18 3 276,18
*PRC 6/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 141,60 141,60
*PRC 7/2019* Donderweer BV NL 929.603.112B01 Intra-community 203,00 203,00
*PRC 10/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 607,50 607,50
*PRC 11/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 213,20 1 213,20
*PRC 12/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 274,88 3 274,88
*PRC 13/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 142,70 142,70
*PRC 14/2019* Donderweer BV NL 929.603.112B01 Intra-community 203,20 203,20
*PRC 17/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 608,20 608,20
*PRC 18/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 214,40 1 214,40
*PRC 19/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 272,98 3 272,98
*PRC 20/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 143,40 143,40
*PRC 21/2019* Donderweer BV NL 929.603.112B01 Intra-community 204,40 204,40
*PRC 24/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 609,60 609,60
*PRC 25/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 211,90 1 211,90
*PRC 26/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 274,08 3 274,08
*PRC 27/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 144,80 144,80
*PRC 28/2019* Donderweer BV NL 929.603.112B01 Intra-community 201,90 201,90
*PRC 31/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 608,30 608,30
*PRC 32/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 212,50 1 212,50
*PRC 33/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 274,78 3 274,78
*PRC 34/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 143,50 143,50
*PRC 35/2019* Donderweer BV NL 929.603.112B01 Intra-community 202,50 202,50
*PRC 38/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 606,40 606,40
*PRC 39/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 213,00 1 213,00
*PRC 40/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 276,18 3 276,18
*PRC 41/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 141,60 141,60
*PRC 42/2019* Donderweer BV NL 929.603.112B01 Intra-community 203,00 203,00
**Total (90 rows)** **97 305,14** **97 305,14**
===================== ===================== =================== ================= ================= ===== ===============
External references¶
Other languages¶
>>> rt.show(vat.VatRegimes, language="de")
...
====== ============== ======================= =============== ==============
Wert name Text MWSt-Zone Needs VAT id
------ -------------- ----------------------- --------------- --------------
10 normal Privatperson Nein
20 subject MwSt.-pflichtig National Ja
25 cocontractor Vertragspartner National Ja
30 intracom Innergemeinschaftlich EU Ja
40 tax_free Tax-free Nein
50 outside Außerhalb EU International Nein
60 exempt Befreit von MwSt. Nein
====== ============== ======================= =============== ==============
>>> rt.show(vat.VatClasses, language="et")
======= ============= ============================
value nimi text
------- ------------- ----------------------------
010 goods Kaup tavalise KM määraga
020 reduced Kaup vähendatud KM määraga
030 exempt Kaup ilma käibemaksuta
100 services Teenused
200 investments Investeeringud
210 real_estate Kinnisvara
220 vehicles Sõidukid
300 vatless ilma käibemaksuta
======= ============= ============================
>>> rt.show(vat.VatAreas, language="et")
======= =============== ==============
value nimi text
------- --------------- --------------
10 national Riiklik
20 eu Euroopa Liit
30 international Liiduväline
======= =============== ==============
Returnable VAT¶
A purchases invoice with returnable VAT:
>>> invoice = vat.VatAccountInvoice.objects.filter(vat_regime=vat.VatRegimes.intracom).first()
>>> print(invoice)
PRC 3/2018
>>> rt.show('vat.ItemsByInvoice', invoice)
...
================================ ============= ============= ============== ================= =====
Account Description VAT class Total to pay Total excl. VAT VAT
-------------------------------- ------------- ------------- -------------- ----------------- -----
(6010) Purchase of services Services 201,20 201,20
(6020) Purchase of investments Investments 402,40 402,40
**Total (2 rows)** **603,60** **603,60**
================================ ============= ============= ============== ================= =====
>>> rt.show('vat.MovementsByVoucher', invoice)
...
================================ ===================== ============ ============ ============= ================ =========
Account Partner Debit Credit VAT class Match Cleared
-------------------------------- --------------------- ------------ ------------ ------------- ---------------- ---------
(6010) Purchase of services 201,20 Services Yes
(4530) VAT returnable 40,24 Services Yes
(4520) VAT deductible 40,24 Services Yes
(6020) Purchase of investments 402,40 Investments Yes
(4100) Suppliers Bäckerei Ausdemwald 603,60 **PRC 3/2018** Yes
**643,84** **643,84**
================================ ===================== ============ ============ ============= ================ =========
>>> print(invoice.total_base)
603.60
>>> print(invoice.total_vat)
0.00
>>> print(invoice.total_incl)
603.60
Note that above is for purchases only. Intra-Community sales invoices have no returnable VAT because they don't have any VAT at all:
>>> invoice = rt.models.sales.VatProductInvoice.objects.get(number=4, accounting_period__year__ref='2018')
>>> invoice.vat_regime
<vat.VatRegimes.intracom:30>
>>> rt.show('vat.MovementsByVoucher', invoice)
...
================== ================= ============ ============ =========== ================ =========
Account Partner Debit Credit VAT class Match Cleared
------------------ ----------------- ------------ ------------ ----------- ---------------- ---------
(7000) Sales 280,00 Services Yes
(4000) Customers Bäckerei Mießen 280,00 **SLS 4/2018** Yes
**280,00** **280,00**
================== ================= ============ ============ =========== ================ =========
>>> print(invoice.total_base)
280.00
>>> print(invoice.total_vat)
0.00
>>> print(invoice.total_incl)
280.00
Invoices covered by a declaration¶
The detail view of a VAT declarations has two slave tables that show the invoices covered by this declaration.
>>> obj = eevat.Declaration.objects.get(accounting_period__ref="2019-05")
>>> print(obj)
VAT 5/2019
>>> rt.show(vat.PurchasesByDeclaration, master_instance=obj)
...
==================== ===================== =================== ================= ================= =========== ==============
Invoice Partner VAT id VAT regime Total excl. VAT VAT Total to pay
-------------------- --------------------- ------------------- ----------------- ----------------- ----------- --------------
*PRC 29/2019* Bestbank EE 634.943.207 Subject to VAT 37,61 3,39 41,00
*PRC 30/2019* Rumma & Ko OÜ EE 100.588.749 Subject to VAT 129,75 13,65 143,40
*PRC 31/2019* Bäckerei Ausdemwald BE 1491.584.440 Intra-community 608,30 608,30
*PRC 32/2019* Bäckerei Mießen BE 6343.036.371 Intra-community 1 212,50 1 212,50
*PRC 33/2019* Bäckerei Schmitz BE 6919.612.388 Intra-community 3 274,78 3 274,78
*PRC 34/2019* Garage Mergelsberg BE 9264.005.883 Intra-community 143,50 143,50
*PRC 35/2019* Donderweer BV NL 929.603.112B01 Intra-community 202,50 202,50
**Total (7 rows)** **5 608,94** **17,04** **5 625,98**
==================== ===================== =================== ================= ================= =========== ==============
>>> rt.show(vat.SalesByDeclaration, master_instance=obj)
==================== ==================== ======== ================ ================= ============== ==============
Invoice Partner VAT id VAT regime Total excl. VAT VAT Total to pay
-------------------- -------------------- -------- ---------------- ----------------- -------------- --------------
*SLS 21/2019* Dmitriev Eva-Liisa Private person 2 013,88 399,97 2 413,85
*SLS 22/2019* Nikitin Einar Private person 1 949,85 389,97 2 339,82
*SLS 23/2019* Mölder Elmar Private person 831,82 166,36 998,18
*SLS 24/2019* Jegorov Eve Private person 1 045,00 209,00 1 254,00
**Total (4 rows)** **5 840,55** **1 165,30** **7 005,85**
==================== ==================== ======== ================ ================= ============== ==============
Here is the content of the fields in the detail of that declaration:
>>> obj.print_declared_values()
...
[1a] 20% määraga maksustatavad müügid : 5826.55
[1] 20% määraga maksustatavad toimingud ja tehingud : 5826.55
[4] Käibemaks kokku (20% lahtrist 1 + 9% lahtrist 2) : 1165.30
[41] Impordilt tasumisele kuuluv käibemaks : -989.77
[5] Kokku sisendkäibemaksusumma, mis on seadusega lubatud maha arvata, sh : 1006.81
[51] 1) impordilt tasutud või tasumisele kuuluv käibemaks : 989.77
[52] 2) põhivara soetamiselt tasutud või tasumisele kuuluv käibemaks : 80.78
[53] 3) ettevõtluses (100%) kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 242.50
[54] 4) osaliselt ettevõtluses kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 242.50
[6] Kauba ühendusesisene soetamine ja teise liikmesriigi maksukohustuslaselt saadud teenused kokku, sh : 1343.65
[7] Muu kauba soetamine ja teenuse saamine, mida maksustatakse käibemaksuga, sh : 68.25
[71] 1) erikorra alusel maksustatava kinnisasja, metallijäätmete, väärismetalli ja metalltoodete soetamine (KMS § 41¹) : 68.25
[8] Maksuvaba käive : 62.90
[9] Erikorra alusel maksustatava kinnisasja, metallijäätmete, väärismetalli ja metalltoodete käive (KMS § 411) ning teises liikmesriigis paigaldatava või kokkupandava kauba maksustatav väärtus : 62.90
[13] Tasumisele kuuluv(+) või enammakstud (-) käibemaks (lahter 4 + lahter 41 - lahter 5 + lahter 10 - lahter 11) : -831.28
And these are the movements generated by our declaration:
>>> rt.show('ledger.MovementsByVoucher', obj)
======================= ===================== ============== ============== ================ =========
Account Partner Debit Credit Match Cleared
----------------------- --------------------- -------------- -------------- ---------------- ---------
(4510) VAT due 1 165,30 Yes
(4520) VAT deductible 1 006,81 Yes
(4530) VAT returnable 989,77 Yes
(4500) Tax Offices Maksu- ja Tolliamet 1 148,26 **VAT 5/2019** Yes
**2 155,07** **2 155,07**
======================= ===================== ============== ============== ================ =========
The 2018-11 VAT declaration has values in both fields 1a and 1b:
>>> obj = eevat.Declaration.objects.get(accounting_period__ref="2018-11")
>>> obj.print_declared_values()
...
[1a] 20% määraga maksustatavad müügid : 5080.59
[1b] 20% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt : 1199.90
[1] 20% määraga maksustatavad toimingud ja tehingud : 6280.49
[2a] 9% määraga maksustatavad müügid : 299.00
[2] 9% määraga maksustatavad toimingud ja tehingud : 299.00
[4] Käibemaks kokku (20% lahtrist 1 + 9% lahtrist 2) : 1043.02
[41] Impordilt tasumisele kuuluv käibemaks : -312.98
[5] Kokku sisendkäibemaksusumma, mis on seadusega lubatud maha arvata, sh : 343.20
[51] 1) impordilt tasutud või tasumisele kuuluv käibemaks : 312.98
[52] 2) põhivara soetamiselt tasutud või tasumisele kuuluv käibemaks : 14.89
[53] 3) ettevõtluses (100%) kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 22.29
[54] 4) osaliselt ettevõtluses kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 22.29
[6] Kauba ühendusesisene soetamine ja teise liikmesriigi maksukohustuslaselt saadud teenused kokku, sh : 1328.42
[13] Tasumisele kuuluv(+) või enammakstud (-) käibemaks (lahter 4 + lahter 41 - lahter 5 + lahter 10 - lahter 11) : 386.84
Here again the movements generated by this declaration:
>>> rt.show('ledger.MovementsByVoucher', obj)
======================= ===================== ============== ============== ================= =========
Account Partner Debit Credit Match Cleared
----------------------- --------------------- -------------- -------------- ----------------- ---------
(4510) VAT due 1 043,02 Yes
(4520) VAT deductible 343,20 Yes
(4530) VAT returnable 312,98 Yes
(4500) Tax Offices Maksu- ja Tolliamet 1 012,80 **VAT 11/2018** Yes
**1 356,00** **1 356,00**
======================= ===================== ============== ============== ================= =========
