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eevat : Estonian VAT declarations¶
The lino_xl.lib.eevat plugin adds functionality for handling Estonian
VAT declarations.
This page contains code snippets (lines starting with >>>), which are
being tested during our development workflow. The following
snippet initializes the demo project used throughout this page.
>>> from lino_book.projects.cosi3.startup 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 Reverse charge Send Peppol
------- -------------- ----------------- --------------- -------------- ---------------- -------------
10 normal Private person No No No
20 subject Subject to VAT National Yes No No
25 cocontractor Co-contractor National Yes Yes No
30 intracom Intra-community EU Yes Yes No
40 tax_free Tax-free No No No
50 outside Outside EU International No No No
60 exempt Exempt No No No
======= ============== ================= =============== ============== ================ =============
Estonian VAT classes¶
These are the VAT classes used in Estonia:
>>> rt.show(vat.VatClasses, language="en")
...
======= ============= ===========================
value name text
------- ------------- ---------------------------
010 goods Goods at normal VAT rate
020 reduced Goods at reduced VAT rate
030 exempt Goods exempt from VAT
100 services Services
200 investments Investments
210 real_estate Real estate
220 vehicles Vehicles
300 vatless Without VAT
======= ============= ===========================
VAT rates¶
The normal Estonian VAT rate is 22% since 2024-01-01. The demo date is after this date:
>>> settings.SITE.today()
datetime.date(2024, 6, 12)
Here is the rule that applied when selling a normal product to a private person on 2024-06-12:
>>> rule = vat.VatRules.get_vat_rule(
... vat.VatAreas.national, accounting.TradeTypes.sales,
... vat.VatRegimes.normal, vat.VatClasses.goods)
>>> print(rule)
VAT rule 54: (from 01/01/2024)
if (Sales, Goods at normal VAT rate) then
apply 0.22 %
and book to VAT due
>>> rule.rate
Decimal('0.22')
>>> rule.vat_account
<accounting.CommonAccounts.vat_due:4510>
>>> rule.vat_account.get_object()
Account #7 ('(4510) VAT due')
>>> rule.vat_returnable_account is None
True
When an invoice is dated before 2024-01-01, you get the old VAT rate:
>>> rule = vat.VatRules.get_vat_rule(
... vat.VatAreas.national, accounting.TradeTypes.sales,
... vat.VatRegimes.normal, vat.VatClasses.goods, date=i2d(20230612))
>>> rule.rate
Decimal('0.20')
Or selling a normal product to a company outside of Europe:
>>> rule = vat.VatRules.get_vat_rule(
... vat.VatAreas.international, accounting.TradeTypes.sales,
... vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.22')
>>> rule.vat_account
<accounting.CommonAccounts.vat_due:4510>
>>> rule.vat_returnable_account is None
True
Returnable VAT is used only in purchase invoices, not in sales. In a sales invoice to an intracom 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.
Selling a product to a VAT-subjected company in another country of the European
Union (VatRegimes.intracom):
>>> rule = vat.VatRules.get_vat_rule(
... vat.VatAreas.eu, accounting.TradeTypes.sales,
... vat.VatRegimes.intracom, vat.VatClasses.goods)
>>> rule.rate
Decimal('0')
>>> rule.vat_account
>>> rule.vat_returnable_account
But when the buyer is not subjected (VatRegimes.normal), they must pay
the VAT (and you must declare it and pay it to the Estonian Tax office):
>>> rule = vat.VatRules.get_vat_rule(
... vat.VatAreas.eu, accounting.TradeTypes.sales,
... vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.22')
>>> rule.vat_account
<accounting.CommonAccounts.vat_due:4510>
>>> rule.vat_returnable_account is None
True
When you buy services from a national provider who is subject to VAT, then you will add 22% 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, accounting.TradeTypes.purchases,
... vat.VatRegimes.subject, vat.VatClasses.services)
>>> rule.rate
Decimal('0.22')
>>> 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, accounting.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: (until 31/12/2023) |
| | if (Purchases, Intra-community, EU, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 4 | VAT rule 4: (until 31/12/2023) |
| | if (Sales, Intra-community, EU, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 5 | VAT rule 5: (until 31/12/2023) |
| | if (Purchases, Co-contractor, National, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 6 | VAT rule 6: (until 31/12/2023) |
| | if (Sales, Co-contractor, National, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 7 | VAT rule 7: (until 31/12/2023) |
| | 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: (until 31/12/2023) |
| | if (Sales, Intra-community, EU, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 9 | VAT rule 9: (until 31/12/2023) |
| | 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: (until 31/12/2023) |
| | if (Sales, Co-contractor, National, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 11 | VAT rule 11: (until 31/12/2023) |
| | if (Purchases, Intra-community, EU, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 12 | VAT rule 12: (until 31/12/2023) |
| | if (Sales, Intra-community, EU, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 13 | VAT rule 13: (until 31/12/2023) |
| | if (Purchases, Co-contractor, National, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 14 | VAT rule 14: (until 31/12/2023) |
| | if (Sales, Co-contractor, National, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 15 | VAT rule 15: (until 31/12/2023) |
| | if (Purchases, Intra-community, EU, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 16 | VAT rule 16: (until 31/12/2023) |
| | if (Sales, Intra-community, EU, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 17 | VAT rule 17: (until 31/12/2023) |
| | if (Purchases, Co-contractor, National, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 18 | VAT rule 18: (until 31/12/2023) |
| | if (Sales, Co-contractor, National, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 19 | VAT rule 19: (until 31/12/2023) |
| | if (Purchases, Subject to VAT, National, Services) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 20 | VAT rule 20: (until 31/12/2023) |
| | if (Purchases, Subject to VAT, National, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 21 | VAT rule 21: (until 31/12/2023) |
| | if (Purchases, Subject to VAT, National, Real estate) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 22 | VAT rule 22: (until 31/12/2023) |
| | if (Purchases, Subject to VAT, National, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 23 | VAT rule 23: (until 31/12/2023) |
| | if (Sales, Services) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 24 | VAT rule 24: (until 31/12/2023) |
| | if (Sales, Goods at normal VAT rate) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 25 | VAT rule 25: (until 31/12/2023) |
| | if (Sales, Real estate) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 26 | VAT rule 26: (until 31/12/2023) |
| | if (Sales, Vehicles) then |
| | apply 0.20 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 27 | VAT rule 27: (until 31/12/2024) |
| | if (Purchases, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 28 | VAT rule 28: (until 31/12/2024) |
| | if (Sales, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 29 | VAT rule 29: (until 31/12/2024) |
| | if (Purchases, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 30 | VAT rule 30: (until 31/12/2024) |
| | if (Sales, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 31 | VAT rule 31: (until 31/12/2024) |
| | if (Purchases, Subject to VAT, National, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 32 | VAT rule 32: (until 31/12/2024) |
| | if (Sales, Goods at reduced VAT rate) then |
| | apply 0.09 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 33 | VAT rule 33: (from 01/01/2024) |
| | if (Purchases, Intra-community, EU, Services) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 34 | VAT rule 34: (from 01/01/2024) |
| | if (Sales, Intra-community, EU, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 35 | VAT rule 35: (from 01/01/2024) |
| | if (Purchases, Co-contractor, National, Services) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 36 | VAT rule 36: (from 01/01/2024) |
| | if (Sales, Co-contractor, National, Services) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 37 | VAT rule 37: (from 01/01/2024) |
| | if (Purchases, Intra-community, EU, Goods at normal VAT rate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 38 | VAT rule 38: (from 01/01/2024) |
| | if (Sales, Intra-community, EU, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 39 | VAT rule 39: (from 01/01/2024) |
| | if (Purchases, Co-contractor, National, Goods at normal VAT rate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 40 | VAT rule 40: (from 01/01/2024) |
| | if (Sales, Co-contractor, National, Goods at normal VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 41 | VAT rule 41: (from 01/01/2024) |
| | if (Purchases, Intra-community, EU, Real estate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 42 | VAT rule 42: (from 01/01/2024) |
| | if (Sales, Intra-community, EU, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 43 | VAT rule 43: (from 01/01/2024) |
| | if (Purchases, Co-contractor, National, Real estate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 44 | VAT rule 44: (from 01/01/2024) |
| | if (Sales, Co-contractor, National, Real estate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 45 | VAT rule 45: (from 01/01/2024) |
| | if (Purchases, Intra-community, EU, Vehicles) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 46 | VAT rule 46: (from 01/01/2024) |
| | if (Sales, Intra-community, EU, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 47 | VAT rule 47: (from 01/01/2024) |
| | if (Purchases, Co-contractor, National, Vehicles) then |
| | apply 0.22 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 48 | VAT rule 48: (from 01/01/2024) |
| | if (Sales, Co-contractor, National, Vehicles) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 49 | VAT rule 49: (from 01/01/2024) |
| | if (Purchases, Subject to VAT, National, Services) then |
| | apply 0.22 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 50 | VAT rule 50: (from 01/01/2024) |
| | if (Purchases, Subject to VAT, National, Goods at normal VAT rate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 51 | VAT rule 51: (from 01/01/2024) |
| | if (Purchases, Subject to VAT, National, Real estate) then |
| | apply 0.22 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 52 | VAT rule 52: (from 01/01/2024) |
| | if (Purchases, Subject to VAT, National, Vehicles) then |
| | apply 0.22 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 53 | VAT rule 53: (from 01/01/2024) |
| | if (Sales, Services) then |
| | apply 0.22 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 54 | VAT rule 54: (from 01/01/2024) |
| | if (Sales, Goods at normal VAT rate) then |
| | apply 0.22 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 55 | VAT rule 55: (from 01/01/2024) |
| | if (Sales, Real estate) then |
| | apply 0.22 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 56 | VAT rule 56: (from 01/01/2024) |
| | if (Sales, Vehicles) then |
| | apply 0.22 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 57 | VAT rule 57: (from 01/01/2025) |
| | if (Purchases, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0.13 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 58 | VAT rule 58: (from 01/01/2025) |
| | if (Sales, Intra-community, EU, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 59 | VAT rule 59: (from 01/01/2025) |
| | if (Purchases, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0.13 % |
| | and book to VAT deductible |
| | (return to VAT returnable) |
+-------+--------------------------------------------------------------------------+
| 60 | VAT rule 60: (from 01/01/2025) |
| | if (Sales, Co-contractor, National, Goods at reduced VAT rate) then |
| | apply 0 % |
| | and book to None |
+-------+--------------------------------------------------------------------------+
| 61 | VAT rule 61: (from 01/01/2025) |
| | if (Purchases, Subject to VAT, National, Goods at reduced VAT rate) then |
| | apply 0.13 % |
| | and book to VAT deductible |
+-------+--------------------------------------------------------------------------+
| 62 | VAT rule 62: (from 01/01/2025) |
| | if (Sales, Goods at reduced VAT rate) then |
| | apply 0.13 % |
| | and book to VAT due |
+-------+--------------------------------------------------------------------------+
| 63 | VAT rule 63: |
| | 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] | 22% määraga maksustatavad müügid |br| |
| | | | columns 10 |br| |
| | | | regimes normal subject |br| |
| | | | classes goods services |br| |
| | | | MvtDeclarationField Credit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1b | F1b | [1b] | 22% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt |br| |
| | | | columns 60 |br| |
| | | | regimes intracom |br| |
| | | | classes goods services |br| |
| | | | MvtDeclarationField Debit |br| |
+-------+------+-------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1 | F1 | [1] | 22% 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 (22% 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 TotExcl VAT TotIncl
--------------------- --------------------------- ------------------- ----------------- --------------- ----- ---------------
`SLS 3/2023 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 1 434,00 1 434,00
`SLS 4/2023 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 4 716,79 4 716,79
`SLS 5/2023 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 670,00 670,00
`SLS 6/2023 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 582,50 582,50
`SLS 7/2023 <…>`__ Donderweer BV NL 643.080.485B01 Intra-community 4 901,55 4 901,55
`SLS 8/2023 <…>`__ Van Achter NV NL 928.188.312B01 Intra-community 4 085,42 4 085,42
`SLS 9/2023 <…>`__ Hans Flott & Co DE 593.748.463 Intra-community 1 759,71 1 759,71
`SLS 10/2023 <…>`__ Bernd Brechts Bücherladen DE 618.180.575 Intra-community 400,00 400,00
`SLS 11/2023 <…>`__ Reinhards Baumschule DE 810.753.741 Intra-community 5 094,55 5 094,55
`SLS 12/2023 <…>`__ Moulin Rouge FR 24.897.762.036 Intra-community 2 853,73 2 853,73
`SLS 13/2023 <…>`__ Auto École Verte FR 13.206.439.497 Intra-community 11,20 11,20
**Total (11 rows)** **26 509,45** **26 509,45**
===================== =========================== =================== ================= =============== ===== ===============
>>> rt.show(vat.IntracomPurchases)
...
===================== ===================== =================== ================= =============== ===== ===============
Invoice Partner VAT id VAT regime TotExcl VAT TotIncl
--------------------- --------------------- ------------------- ----------------- --------------- ----- ---------------
`PRC 3/2023 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 603,60 603,60
`PRC 4/2023 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 1 199,90 1 199,90
`PRC 5/2023 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 3 241,68 3 241,68
`PRC 6/2023 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 143,40 143,40
`PRC 7/2023 <…>`__ Donderweer BV NL 643.080.485B01 Intra-community 199,90 199,90
`PRC 10/2023 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 602,30 602,30
`PRC 11/2023 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 1 200,50 1 200,50
`PRC 12/2023 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 3 242,38 3 242,38
`PRC 13/2023 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 142,10 142,10
...
`PRC 28/2024 <…>`__ Donderweer BV NL 643.080.485B01 Intra-community 201,90 201,90
`PRC 31/2024 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 608,30 608,30
`PRC 32/2024 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 1 212,50 1 212,50
`PRC 33/2024 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 3 274,78 3 274,78
`PRC 34/2024 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 143,50 143,50
`PRC 35/2024 <…>`__ Donderweer BV NL 643.080.485B01 Intra-community 202,50 202,50
`PRC 38/2024 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 606,40 606,40
`PRC 39/2024 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 1 213,00 1 213,00
`PRC 40/2024 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 3 276,18 3 276,18
`PRC 41/2024 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 141,60 141,60
`PRC 42/2024 <…>`__ Donderweer BV NL 643.080.485B01 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 Erfordert MwSt-Nr Reverse charge Via Peppol senden
------ -------------- ----------------------- --------------- ------------------- ---------------- -------------------
10 normal Privatperson Nein Nein Nein
20 subject MwSt.-pflichtig National Ja Nein Nein
25 cocontractor Vertragspartner National Ja Ja Nein
30 intracom Innergemeinschaftlich EU Ja Ja Nein
40 tax_free Tax-free Nein Nein Nein
50 outside Außerhalb EU International Nein Nein Nein
60 exempt Befreit von MwSt. Nein Nein 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 3/2023
>>> rt.show('vat.ItemsByInvoice', invoice)
...
================================ ============= ============= ============== ============== =====
Account Description VCl TotIncl TotExcl VAT
-------------------------------- ------------- ------------- -------------- -------------- -----
(6010) Purchase of services Services 201,2000 201,2000
(6020) Purchase of investments Investments 402,4000 402,4000
**Total (2 rows)** **603,6000** **603,6000**
================================ ============= ============= ============== ============== =====
>>> 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 3/2023** 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.trading.VatProductInvoice.objects.get(number=4, accounting_period__year__ref='2023')
>>> invoice.vat_regime
<vat.VatRegimes.intracom:30>
>>> rt.show('vat.MovementsByVoucher', invoice)
...
================== ================= ============== ============== ======================= ================ =========
Account Partner Debit Credit VAT class Match Cleared
------------------ ----------------- -------------- -------------- ----------------------- ---------------- ---------
(7000) Sales 11,20 Goods exempt from VAT Yes
(7000) Sales 4 705,59 Services Yes
(4000) Customers Bäckerei Mießen 4 716,79 **SLS 4/2023** Yes
**4 716,79** **4 716,79**
================== ================= ============== ============== ======================= ================ =========
>>> print(invoice.total_base)
4716.79
>>> print(invoice.total_vat)
0.00
>>> print(invoice.total_incl)
4716.79
Invoices covered by a declaration¶
The detail view of a VAT declaration has two slave tables that show the invoices covered by this declaration.
>>> obj = eevat.Declaration.objects.get(accounting_period__ref="2024-05")
>>> print(obj)
VAT 5/2024
>>> rt.show(vat.PurchasesByDeclaration, master_instance=obj)
...
===================== ===================== =================== ================= ============== =========== ==============
Invoice Partner VAT id VAT regime TotExcl VAT TotIncl
--------------------- --------------------- ------------------- ----------------- -------------- ----------- --------------
`PRC 29/2024 <…>`__ Bestbank EE 255.383.620 Subject to VAT 37,61 3,39 41,00
`PRC 30/2024 <…>`__ Rumma & Ko OÜ EE 100.588.749 Subject to VAT 128,63 14,77 143,40
`PRC 31/2024 <…>`__ Bäckerei Ausdemwald BE 8750.836.192 Intra-community 608,30 608,30
`PRC 32/2024 <…>`__ Bäckerei Mießen BE 1958.116.531 Intra-community 1 212,50 1 212,50
`PRC 33/2024 <…>`__ Bäckerei Schmitz BE 4534.589.652 Intra-community 3 274,78 3 274,78
`PRC 34/2024 <…>`__ Garage Mergelsberg BE 2693.789.176 Intra-community 143,50 143,50
`PRC 35/2024 <…>`__ Donderweer BV NL 643.080.485B01 Intra-community 202,50 202,50
**Total (7 rows)** **5 607,82** **18,16** **5 625,98**
===================== ===================== =================== ================= ============== =========== ==============
>>> rt.show(vat.SalesByDeclaration, master_instance=obj)
...
===================== =============== ======== ================ ============== ============== ===============
Invoice Partner VAT id VAT regime TotExcl VAT TotIncl
--------------------- --------------- -------- ---------------- -------------- -------------- ---------------
`SLS 21/2024 <…>`__ Hallik Heli Private person 1 008,19 221,81 1 230,00
`SLS 22/2024 <…>`__ Hansen Imre Private person 4 372,31 932,16 5 304,47
`SLS 23/2024 <…>`__ Hanson Indrek Private person 1 515,96 297,85 1 813,81
`SLS 24/2024 <…>`__ Hein Helju Private person 1 896,29 414,72 2 311,01
**Total (4 rows)** **8 792,75** **1 866,54** **10 659,29**
===================== =============== ======== ================ ============== ============== ===============
Here is the content of the fields in the detail of that declaration:
>>> obj.print_declared_values()
...
[1a] 22% määraga maksustatavad müügid : 8282.19
[1] 22% määraga maksustatavad toimingud ja tehingud : 8282.19
[2a] 9% määraga maksustatavad müügid : 493.76
[2] 9% määraga maksustatavad toimingud ja tehingud : 493.76
[4] Käibemaks kokku (22% lahtrist 1 + 9% lahtrist 2) : 1866.54
[41] Impordilt tasumisele kuuluv käibemaks : -1088.37
[5] Kokku sisendkäibemaksusumma, mis on seadusega lubatud maha arvata, sh : 1106.53
[51] 1) impordilt tasutud või tasumisele kuuluv käibemaks : 1088.37
[52] 2) põhivara soetamiselt tasutud või tasumisele kuuluv käibemaks : 88.86
[53] 3) ettevõtluses (100%) kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 266.75
[54] 4) osaliselt ettevõtluses kasutatava sõiduauto soetamiselt ja sellisesõiduauto tarbeks kaupade soetamiselt ja teenuste saamiselttasutud või tasumisele kuuluv käibemaks : 266.75
[6] Kauba ühendusesisene soetamine ja teise liikmesriigi maksukohustuslaselt saadud teenused kokku, sh : 1342.53
[7] Muu kauba soetamine ja teenuse saamine, mida maksustatakse käibemaksuga, sh : 67.13
[71] 1) erikorra alusel maksustatava kinnisasja, metallijäätmete, väärismetalli ja metalltoodete soetamine (KMS § 41¹) : 67.13
[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) : -328.36
And these are the ledger movements generated by our declaration:
>>> rt.show('accounting.MovementsByVoucher', obj)
======================= ===================== ============== ============== ================ =========
Account Partner Debit Credit Match Cleared
----------------------- --------------------- -------------- -------------- ---------------- ---------
(4510) VAT due 1 866,54 Yes
(4520) VAT deductible 1 106,53 Yes
(4530) VAT returnable 1 088,37 Yes
(4500) Tax Offices Maksu- ja Tolliamet 1 848,38 **VAT 5/2024** Yes
**2 954,91** **2 954,91**
======================= ===================== ============== ============== ================ =========
The 2023-11 VAT declaration has values in both fields 1a and 1b:
>>> obj = eevat.Declaration.objects.get(accounting_period__ref="2023-11")
>>> obj.print_declared_values()
...
[1a] 22% määraga maksustatavad müügid : 9400.07
[1b] 22% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt : 1199.90
[1] 22% määraga maksustatavad toimingud ja tehingud : 10599.97
[2a] 9% määraga maksustatavad müügid : 493.76
[2] 9% määraga maksustatavad toimingud ja tehingud : 493.76
[4] Käibemaks kokku (22% lahtrist 1 + 9% lahtrist 2) : 1924.44
[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) : 1268.26
Here again the ledger movements generated by this declaration:
>>> rt.show('accounting.MovementsByVoucher', obj)
======================= ===================== ============== ============== ================= =========
Account Partner Debit Credit Match Cleared
----------------------- --------------------- -------------- -------------- ----------------- ---------
(4510) VAT due 1 924,44 Yes
(4520) VAT deductible 343,20 Yes
(4530) VAT returnable 312,98 Yes
(4500) Tax Offices Maksu- ja Tolliamet 1 894,22 **VAT 11/2023** Yes
**2 237,42** **2 237,42**
======================= ===================== ============== ============== ================= =========
e-Invoices and PEPPOL¶
The following snippet is to test the
lino_xl.lib.trading.VatProductInvoice.vat_subtotals property.
>>> 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, rule, base, vat in obj.vat_subtotals:
... print("-", cat, rule.rate, base, vat)
... print("Total", obj.total_base, obj.total_vat)
Subject to VAT SLS 1/2023 :
- S 0.20 16.67 3.33
Total 16.67 3.33
Intra-community SLS 3/2023 :
- AE 0 1135.00 0.00
- AE 0 299.00 0.00
Total 1434.00 0.00
Private person SLS 14/2023 :
- S 0.20 3546.33 709.26
Total 3546.33 709.26
History¶
This plugin covers Estonian VAT legislation since 2020 and supports the following changes: