diff --git a/content/applications/finance/accounting/get_started/chart_of_accounts.rst b/content/applications/finance/accounting/get_started/chart_of_accounts.rst index 07153ac2d5..d4d97d49fa 100644 --- a/content/applications/finance/accounting/get_started/chart_of_accounts.rst +++ b/content/applications/finance/accounting/get_started/chart_of_accounts.rst @@ -115,6 +115,8 @@ Default taxes In the :guilabel:`View` menu of an account, select a **default tax** to be applied when this account is chosen for a product sale or purchase. +.. _chart-of-account/tags: + Tags ---- diff --git a/content/applications/finance/fiscal_localizations/luxembourg.rst b/content/applications/finance/fiscal_localizations/luxembourg.rst index 0ad449feab..f6a601b9f3 100644 --- a/content/applications/finance/fiscal_localizations/luxembourg.rst +++ b/content/applications/finance/fiscal_localizations/luxembourg.rst @@ -2,11 +2,12 @@ Luxembourg ========== -Configuration -============= +.. _localizations/luxembourg/modules: + +Modules +======= -:ref:`Install ` the following modules to get all the features of the Luxembourgish -localization: +The following modules are installed automatically with the Luxembourgish localization: .. list-table:: :header-rows: 1 @@ -20,79 +21,243 @@ localization: * - :guilabel:`Luxembourg - Accounting Reports` - `l10n_lu_reports` - Country-specific reports - * - :guilabel:`Luxembourg - Annual VAT Report` - - `l10n_lu_reports_annual_vat` - - Country-specific reports -.. image:: luxembourg/modules.png - :align: center - :alt: The three modules for the Luxembourgish Fiscal Localization Package on Odoo +.. note:: + In some cases, such as when upgrading to a version with additional modules, it is possible that + modules may not be installed automatically. Any missing modules can be manually :ref:`installed + `. -.. tip:: - Installing the module :guilabel:`Luxembourg - Accounting Reports` installs all three modules at - once. +.. _localizations/luxembourg/overview: -Standard Chart of Accounts - PCN 2020 -===================================== +Localization overview +===================== -Odoo's :ref:`fiscal localization package ` for Luxembourg includes -the current **Standard Chart of Accounts (PCN 2020)**, effective since January 2020. +The Luxembourgish localization includes the following features: -eCDF tax return -=============== +- :doc:`../accounting/get_started/chart_of_accounts`: a predefined set of accounts that follows the + current official accounting standards (PCN 2020) +- :ref:`localizations/luxembourg/taxes`: pre-configured tax rates, including standard (17%), + reduced (14%, 8%, and 3%) and zero-rated VAT, intra-community, and zero-rated export taxes +- :doc:`../accounting/taxes/fiscal_positions`: automated account and tax adjustments based on + customer or supplier +- :ref:`localizations/luxembourg/e-invoicing`: E-invoicing with Peppol +- :ref:`localizations/luxembourg/tax-reporting`: detailed overview of your VAT liability, and + generation of monthly and annual VAT declarations in XML format to upload to the :abbr:`eCDF + platform (plateforme électronique de Collecte des Données Financières)` +- :ref:`localizations/luxembourg/faia`: generation of audit files in the :abbr:`FAIA (Fichier + d’Audit Informatisé AED)` (Luxembourgish SAF-T) format -Tax returns in Luxembourg require a specific XML file to upload on the eCDF. +.. _localizations/luxembourg/taxes: -To download it, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, and -click on :guilabel:`Export eCDF declaration`. +Taxes +----- -.. seealso:: - - :doc:`../accounting/reporting/tax_returns` - - `Platform for electronic gathering of financial data (eCDF) `_ +The following :doc:`taxes <../accounting/taxes>` are available by default with the Luxembourgish +localization package: + +- standard VAT (17%): applied to most goods and services within Luxembourg +- reduced VAT (14%, 8%, and 3%): applied to some goods and services within Luxembourg +- zero-rated VAT: applied to goods and services not subject to VAT +- intra-community VAT: applied to goods and services sold to or purchased from VAT-registered + persons located in other EU countries +- export tax (0%): zero-rated tax applied to goods and services exported outside Luxembourg + +.. _localizations/luxembourg/e-invoicing: + +E-invoicing +----------- + +Odoo users in Luxembourg can register on the :ref:`accounting/e-invoicing/peppol` network, which +allows exchanging e-invoices and credit notes with other participants on the network. + +The e-invoice format in Luxembourg is **BIS Billing 3.0**. + +.. important:: E-invoicing via Peppol is mandatory for all B2G transactions in Luxembourg. + +.. _localizations/luxembourg/tax-reporting: + +Tax reporting +============= + +In Luxembourg, companies must submit a VAT declaration on a monthly, quarterly, or annual basis to +the tax office, depending on their turnover. Companies that submit a monthly or quarterly +declaration are also required to submit the annual declaration. + +Both monthly/quarterly and annual VAT declarations can be exported as XML files to upload on the +:abbr:`eCDF platform (plateforme électronique de Collecte des Données Financières)`. + +Monthly / quarterly declaration +------------------------------- + +Go to :menuselection:`Accounting --> Reporting --> Tax Report`. + +In the :icon:`fa-book` :guilabel:`Report` selector, select :guilabel:`Tax Report (LU)`. + +In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the month or quarter for which to +generate the declaration. + +Check the amounts generated for all four sections of the report. -Annual tax report -================= +If you sold to customers under a VAT exemption for SMEs during the period, you need to manually +enter the value of such sales in the editable fields at section I, items 481 and 482. To find the +amounts for these items, you can use the :guilabel:`Partner Ledger` report: -You can generate an XML file to electronically file your annual tax report with the tax office. +- Go to :menuselection:`Accounting --> Reporting --> Partner Ledger`. +- In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the appropriate month or + quarter. +- In the :icon:`fa-user` (:guilabel:`Account`) selector, choose :guilabel:`Receivable`. +- In the :icon:`fa-folder-open` (:guilabel:`Partners`) selector, choose the partners which fall + under the exemption. +- Copy the total :guilabel:`Balance` for those partners for the given period. -To do so, go to :menuselection:`Accounting --> Report --> Luxembourg --> Annual Tax Report`, click -on :guilabel:`Create`, then define the annual period in the :guilabel:`Year` field. +Once the declaration is correct, click on the :icon:`fa-cog` (:guilabel:`action menu`) icon, then +click :guilabel:`XML` to export and download it in XML format. You can then submit the XML file on +the eCDF platform. -The **simplified annual declaration** is automatically generated. You can manually add values in all -the fields to get a **complete annual declaration**. +Annual declaration +------------------ + +.. _luxembourg/account-tag-configuration: + +Account tag configuration +~~~~~~~~~~~~~~~~~~~~~~~~~ + +The following configuration allows values to be generated automatically for sections I and III, and +Appendix A of the report, based on journal entries that affect accounts dedicated to each report +line. + +This requires using a different :doc:`account <../accounting/get_started/chart_of_accounts>` for +each type of operation subject to VAT, output and input VAT, and expense listed in those sections. + +Assign the following account :ref:`tags ` to accounts you use for each type +of operation subject to VAT listed in the declaration, if applicable: + +- `001 - Supply of inhouse manufactured goods` +- `002 - Supply of goods not manufactured inhouse` +- `003 - Net profit margin` +- `004 - Supply of services` +- `005 - Disposal of tangible and intangible capital assets` +- `008 - Application of goods for private use or for that of the staff` +- `009 - Application for the purpose of business of goods` +- `010 - Use of goods considered business assets` +- `011 - Supply of services carried out free of charge` +- `013 - IC supply of goods` +- `202 - IC supply of new means of transport` +- `203 - Supply of goods carried out abroad` + +Assign the following account tags to the accounts you use for each type of output and input VAT, if +applicable: + +- `077 - VAT on stock entries invoiced by other taxable persons` +- `081 - VAT on capital expenditures invoiced by other taxable persons` +- `085 - VAT on operational expenditures invoiced by other taxable persons` +- `078 - VAT on stock entries due in respect of IC acquisitions` +- `082 - VAT on capital expenditures due in respect of IC acquisitions` +- `086 - VAT on operational expenditures due in respect of IC acquisitions` +- `079 - VAT on stock entries of importations of goods` +- `083 - VAT on capital expenditures of importations of goods` +- `087 - VAT on operational expenditures of importations of goods` +- `404 - VAT on stock entries due under the reverse charge` +- `405 - VAT on capital expenditures due under the reverse charge` +- `406 - VAT on operational expenditures due under the reverse charge` + +Assign the following account tags to the expense accounts you use for each type of expense, if +applicable: + +- `188 - Appendix A - Expenses for other work carried out by third parties` +- `190 - Appendix A - Car expenses` +- `239 - Appendix A - Gross salaries` +- `244 - Appendix A - Gross wages` +- `247 - Appendix A - Occasional salaries` +- `250 - Appendix A - Compulsory social security contributions (employer's share)` +- `253 - Appendix A - Accident insurance` +- `260 - Appendix A - Staff travel and representation expenses` +- `269 - Appendix A - Accounting and bookkeeping fees` +- `283 - Appendix A - Employer's travel and representation expenses` +- `285 - Appendix A - Electricity` +- `289 - Appendix A - Gas` +- `293 - Appendix A - Employer's travel and representation expenses` +- `301 - Appendix A - Telecommunications` +- `305 - Appendix A - Renting/leasing of immovable property with application of VAT` +- `307 - Appendix A - Renting/leasing of immovable property with no application of VAT` +- `310 - Appendix A - Renting/leasing of permanently installed equipment and machinery` +- `316 - Appendix A - Property tax` +- `324 - Appendix A - Business tax` +- `326 - Appendix A - Interest paid for long-term debts` +- `327 - Appendix A - Interest paid for short-term debts` +- `328 - Appendix A - Other financial costs` +- `330 - Appendix A - Stock and business equipment insurance` +- `331 - Appendix A - Public and professional third party liability insurance` +- `332 - Appendix A - Office expenses` +- `336 - Appendix A - Fees and subscriptions paid to professional associations and learned societies` +- `337 - Appendix A - Papers and periodicals for business purposes` +- `343 - Appendix A - Shipping and transport expenses` +- `345 - Appendix A - Work clothes` +- `347 - Appendix A - Advertising and publicity` +- `349 - Appendix A - Packaging` +- `351 - Appendix A - Repair and maintenance of equipment and machinery` +- `353 - Appendix A - Other repairs` +- `355 - Appendix A - New acquisitions (tools and equipment) if their cost can be fully allocated to the year of acquisition or creation` +- `358 - Appendix A - Custom (value)` +- `361 - Appendix A - Total 'Appendix to Operational expenditures'` + +Opening the declaration +~~~~~~~~~~~~~~~~~~~~~~~ + +Go to :menuselection:`Accounting --> Reporting --> Tax Report`. + +In the :icon:`fa-book` :guilabel:`Report` selector, select :guilabel:`Annual VAT Declaration (LU)`. + +In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the fiscal year dates for which to +generate the declaration. + +Completing the declaration +~~~~~~~~~~~~~~~~~~~~~~~~~~ + +The annual declaration contains five sections labelled I to V, seven appendices labelled A to G, and +an additional Appendix to Operational Expenditures. + +Sections I and III, and Appendix A can be pre-populated automatically based on the :ref:`account tag +configuration `. After configuring the account tags, +:ref:`set the tax lock date ` to the end of the fiscal year. This will +trigger the pre-computation of those values. .. image:: luxembourg/annual-tax-report.png - :align: center - :alt: Odoo Accounting (Luxembourg localization) generates an annual tax declaration. + :alt: Odoo Accounting populates a Luxembourgish annual VAT declaration based on account tags. -To help you complete it, you can use the information provided on the :guilabel:`Tax Report`. To do -so, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, then click on the -:guilabel:`Tax Report` dropdown menu and select the type of report you want to display. +Alternatively, the year's total VAT debit and credit can be manually distributed among the various +report lines in sections I and III. You can use the :icon:`fa-pencil` (:guilabel:`Edit`) icon to +manually enter the value for each report line. -.. image:: luxembourg/tax-report-types.png - :align: center - :alt: Dropdown menu to select the type of Tax Report +Sections II and IV are automatically computed. -Finally, click on :guilabel:`Export XML` to download the XML file. +You then need to manually complete appendices B through G, as well as the Appendix to Operational +Expenditures with any additional information to be reported. -.. note:: - This feature requires the module :guilabel:`Luxembourg - Annual VAT Report` to be installed. +Exporting the declaration +~~~~~~~~~~~~~~~~~~~~~~~~~ -FAIA (SAF-T) -============ +Once the declaration is complete and correct, click on the :icon:`fa-cog` (:guilabel:`action menu`) +icon, then click :guilabel:`XML` to export and download it in XML format. You can then submit the +XML file on the eCDF platform. -**FAIA (Fichier d’Audit Informatisé AED)** is a standardized and structured file that facilitates -the exchange of information between the taxpayers' accounting system and the tax office. It is the -Luxembourgish version of the OECD-recommended SAF-T (Standard Audit File for Tax). +.. seealso:: + - :doc:`../accounting/reporting/tax_returns` + - `Tax office website - VAT declaration `_ + - `Platform for electronic gathering of financial data (eCDF) `_ -Odoo can generate an XML file that contains all the content of an accounting period according to the -rules imposed by the Luxembourg tax authorities on digital audit files. +.. _localizations/luxembourg/faia: -.. note:: - This feature requires the module :guilabel:`Luxembourg - Accounting Reports` to be installed. +FAIA audit file export +====================== + +:abbr:`FAIA (Fichier d’Audit Informatisé AED)` is the Luxembourgish version of the SAF-T format for +accounting data interchange. It allows exporting complete accounting data for a period from a +taxpayer's accounting system to the tax office. -Export FAIA file ----------------- +Odoo can generate an XML file in the FAIA format that contains the entire accounting data for a +period. -Go to :menuselection:`Accounting --> Reporting --> Audit Reports --> General Ledger`, then click on -:guilabel:`FAIA`. +To generate and download the FAIA file, open :menuselection:`Accounting --> Reporting --> General +Ledger`, choose the desired period, click on the :icon:`fa-cog` (:guilabel:`action menu`) icon, and +click :guilabel:`Export FAIA`. diff --git a/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png b/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png index 2a5842312a..00d11f8e1c 100644 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png and b/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png differ diff --git a/content/applications/finance/fiscal_localizations/luxembourg/modules.png b/content/applications/finance/fiscal_localizations/luxembourg/modules.png deleted file mode 100644 index b5e01f663f..0000000000 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/modules.png and /dev/null differ diff --git a/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png b/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png deleted file mode 100644 index 50e3092403..0000000000 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png and /dev/null differ