Welcome | Get started | Dive | Contribute | Topics | Reference | Changes | More

eevat : Estonian VAT declarations

The lino_xl.lib.eevat plugin adds functionality for handling Estonian VAT declarations.

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

>>> from lino import startup
>>> startup('lino_book.projects.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 22%. 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, accounting.TradeTypes.sales, vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.20')
>>> 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

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('0.20')
>>> rule.vat_account
<accounting.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, accounting.TradeTypes.sales, vat.VatRegimes.normal, vat.VatClasses.goods)
>>> rule.rate
Decimal('0.20')
>>> rule.vat_account
<accounting.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 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('0.20')
>>> 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, 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        Total excl. VAT   VAT   Total to pay
--------------------- --------------------------- ------------------- ----------------- ----------------- ----- ---------------
 `SLS 3/2023 <…>`__    Bäckerei Ausdemwald         BE 8750.836.192     Intra-community   679,81                  679,81
 `SLS 4/2023 <…>`__    Bäckerei Mießen             BE 1958.116.531     Intra-community   280,00                  280,00
 `SLS 5/2023 <…>`__    Bäckerei Schmitz            BE 4534.589.652     Intra-community   535,00                  535,00
 `SLS 6/2023 <…>`__    Garage Mergelsberg          BE 2693.789.176     Intra-community   1 110,16                1 110,16
 `SLS 7/2023 <…>`__    Donderweer BV               NL 643.080.485B01   Intra-community   1 499,85                1 499,85
 `SLS 8/2023 <…>`__    Van Achter NV               NL 928.188.312B01   Intra-community   1 939,82                1 939,82
 `SLS 9/2023 <…>`__    Hans Flott & Co             DE 593.748.463      Intra-community   815,96                  815,96
 `SLS 10/2023 <…>`__   Bernd Brechts Bücherladen   DE 618.180.575      Intra-community   320,00                  320,00
 `SLS 11/2023 <…>`__   Reinhards Baumschule        DE 810.753.741      Intra-community   548,50                  548,50
 `SLS 12/2023 <…>`__   Moulin Rouge                FR 24.897.762.036   Intra-community   2 013,88                2 013,88
 `SLS 13/2023 <…>`__   Auto École Verte            FR 13.206.439.497   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 3/2023 <…>`__    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 14/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   200,50                  200,50
 `PRC 17/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   600,40                  600,40
 `PRC 18/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 201,00                1 201,00
 `PRC 19/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 243,78                3 243,78
 `PRC 20/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   140,20                  140,20
 `PRC 21/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   201,00                  201,00
 `PRC 24/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   601,50                  601,50
 `PRC 25/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 201,20                1 201,20
 `PRC 26/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 242,48                3 242,48
 `PRC 27/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   141,30                  141,30
 `PRC 28/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   201,20                  201,20
 `PRC 31/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   602,20                  602,20
 `PRC 32/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 202,40                1 202,40
 `PRC 33/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 240,58                3 240,58
 `PRC 34/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   142,00                  142,00
 `PRC 35/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   202,40                  202,40
 `PRC 38/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   603,60                  603,60
 `PRC 39/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 199,90                1 199,90
 `PRC 40/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 241,68                3 241,68
 `PRC 41/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   143,40                  143,40
 `PRC 42/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   199,90                  199,90
 `PRC 45/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   602,30                  602,30
 `PRC 46/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 200,50                1 200,50
 `PRC 47/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 242,38                3 242,38
 `PRC 48/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   142,10                  142,10
 `PRC 49/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   200,50                  200,50
 `PRC 52/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   600,40                  600,40
 `PRC 53/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 201,00                1 201,00
 `PRC 54/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 243,78                3 243,78
 `PRC 55/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   140,20                  140,20
 `PRC 56/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   201,00                  201,00
 `PRC 59/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   601,50                  601,50
 `PRC 60/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 201,20                1 201,20
 `PRC 61/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 242,48                3 242,48
 `PRC 62/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   141,30                  141,30
 `PRC 63/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   201,20                  201,20
 `PRC 66/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   602,20                  602,20
 `PRC 67/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 202,40                1 202,40
 `PRC 68/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 240,58                3 240,58
 `PRC 69/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   142,00                  142,00
 `PRC 70/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   202,40                  202,40
 `PRC 73/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   603,60                  603,60
 `PRC 74/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 199,90                1 199,90
 `PRC 75/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 241,68                3 241,68
 `PRC 76/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   143,40                  143,40
 `PRC 77/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   199,90                  199,90
 `PRC 80/2023 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   602,30                  602,30
 `PRC 81/2023 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 200,50                1 200,50
 `PRC 82/2023 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 242,38                3 242,38
 `PRC 83/2023 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   142,10                  142,10
 `PRC 84/2023 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   200,50                  200,50
 `PRC 3/2024 <…>`__    Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   606,40                  606,40
 `PRC 4/2024 <…>`__    Bäckerei Mießen       BE 1958.116.531     Intra-community   1 213,00                1 213,00
 `PRC 5/2024 <…>`__    Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 276,18                3 276,18
 `PRC 6/2024 <…>`__    Garage Mergelsberg    BE 2693.789.176     Intra-community   141,60                  141,60
 `PRC 7/2024 <…>`__    Donderweer BV         NL 643.080.485B01   Intra-community   203,00                  203,00
 `PRC 10/2024 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   607,50                  607,50
 `PRC 11/2024 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 213,20                1 213,20
 `PRC 12/2024 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 274,88                3 274,88
 `PRC 13/2024 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   142,70                  142,70
 `PRC 14/2024 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   203,20                  203,20
 `PRC 17/2024 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   608,20                  608,20
 `PRC 18/2024 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 214,40                1 214,40
 `PRC 19/2024 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 272,98                3 272,98
 `PRC 20/2024 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   143,40                  143,40
 `PRC 21/2024 <…>`__   Donderweer BV         NL 643.080.485B01   Intra-community   204,40                  204,40
 `PRC 24/2024 <…>`__   Bäckerei Ausdemwald   BE 8750.836.192     Intra-community   609,60                  609,60
 `PRC 25/2024 <…>`__   Bäckerei Mießen       BE 1958.116.531     Intra-community   1 211,90                1 211,90
 `PRC 26/2024 <…>`__   Bäckerei Schmitz      BE 4534.589.652     Intra-community   3 274,08                3 274,08
 `PRC 27/2024 <…>`__   Garage Mergelsberg    BE 2693.789.176     Intra-community   144,80                  144,80
 `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       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 3/2023
>>> 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 3/2023**   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                                      280,00       Services                     Yes
 (4000) Customers   Bäckerei Mießen   280,00                                **SLS 4/2023**   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 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        Total excl. VAT   VAT         Total to pay
--------------------- --------------------- ------------------- ----------------- ----------------- ----------- --------------
 `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       Total excl. VAT   VAT            Total to pay
--------------------- --------------- -------- ---------------- ----------------- -------------- --------------
 `SLS 21/2024 <…>`__   Hallik Heli              Private person   2 013,88          439,97         2 453,85
 `SLS 22/2024 <…>`__   Hansen Imre              Private person   1 949,85          428,97         2 378,82
 `SLS 23/2024 <…>`__   Hanson Indrek            Private person   831,82            183,00         1 014,82
 `SLS 24/2024 <…>`__   Hein Helju               Private person   1 045,00          229,90         1 274,90
 **Total (4 rows)**                                              **5 840,55**      **1 281,84**   **7 122,39**
===================== =============== ======== ================ ================= ============== ==============

Here is the content of the fields in the detail of that declaration:

>>> obj.print_declared_values()
... 
[1a] 22% määraga maksustatavad müügid : 5826.55
[1] 22% määraga maksustatavad toimingud ja tehingud : 5826.55
[4] Käibemaks kokku (22% lahtrist 1 + 9% lahtrist 2) : 1281.84
[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) : -913.06

And these are the ledger movements generated by our declaration:

>>> rt.show('accounting.MovementsByVoucher', obj)
======================= ===================== ============== ============== ================ =========
 Account                 Partner               Debit          Credit         Match            Cleared
----------------------- --------------------- -------------- -------------- ---------------- ---------
 (4510) VAT due                                1 281,84                                       Yes
 (4520) VAT deductible                                        1 106,53                        Yes
 (4530) VAT returnable                         1 088,37                                       Yes
 (4500) Tax Offices      Maksu- ja Tolliamet                  1 263,68       **VAT 5/2024**   Yes
                                               **2 370,21**   **2 370,21**
======================= ===================== ============== ============== ================ =========

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 : 5080.59
[1b] 22% määraga maksustatavad ostud liikmesriigi maksukohustuslaselt : 1199.90
[1] 22% 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 (22% 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 ledger movements generated by this declaration:

>>> rt.show('accounting.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 11/2023**   Yes
                                               **1 356,00**   **1 356,00**
======================= ===================== ============== ============== ================= =========

History

This plugin covers Estonian VAT legislation since 2020 and supports the following changes:

  • Alates 01.01.2024 on Eestis käibemaksu standardmäär 22% senise 20% asemel. (emta.ee)

  • Alates 01.01.2025 on majutus ja majutus koos hommikusöögiga maksustatud 13% käibemaksumääraga senise 9% asemel ning ajakirjandusväljaannete käibemaksumäär tõuseb 5%-lt uuesti 9%-le. (emta.ee)