From 57f447e302631628158386b37c047a9f2fa6517d Mon Sep 17 00:00:00 2001 From: Donatienne Pirlot Date: Tue, 19 Jul 2022 08:22:52 +0000 Subject: [PATCH] [IMP] accounting: update and improve the cash basis taxes documentation closes odoo/documentation#2872 Id: 2381690 X-original-commit: 8770938a971ef52b5eca54689af86ab3318c49c3 Signed-off-by: Antoine Vandevenne (anv) --- .../taxation/taxes/cash_basis_taxes.rst | 171 ++++++++++-------- .../taxes/cash_basis_taxes/account_column.png | Bin 0 -> 6132 bytes .../cash_basis_taxes/advanced_options.png | Bin 0 -> 5137 bytes .../cash_basis_taxes/cash_basis_taxes01.png | Bin 3808 -> 0 bytes .../cash_basis_taxes/cash_basis_taxes02.png | Bin 20062 -> 0 bytes .../cash_basis_taxes/cash_basis_taxes03.png | Bin 12696 -> 0 bytes .../customer_invoice_with_cbt.png | Bin 0 -> 9134 bytes .../tax_cash_basis_journal.png | Bin 0 -> 5016 bytes 8 files changed, 96 insertions(+), 75 deletions(-) create mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/account_column.png create mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/advanced_options.png delete mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/cash_basis_taxes01.png delete mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/cash_basis_taxes02.png delete mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/cash_basis_taxes03.png create mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/customer_invoice_with_cbt.png create mode 100644 content/applications/finance/accounting/taxation/taxes/cash_basis_taxes/tax_cash_basis_journal.png diff --git a/content/applications/finance/accounting/taxation/taxes/cash_basis_taxes.rst b/content/applications/finance/accounting/taxation/taxes/cash_basis_taxes.rst index 0123576b6..5d8d982dd 100644 --- a/content/applications/finance/accounting/taxation/taxes/cash_basis_taxes.rst +++ b/content/applications/finance/accounting/taxation/taxes/cash_basis_taxes.rst @@ -1,95 +1,116 @@ -======================= -Manage cash basis taxes -======================= +================ +Cash basis taxes +================ -The cash basis taxes are due when the payment has been done and not at -the validation of the invoice (as it is the case with standard taxes). -Reporting your income and expenses to the administration based on the -cash basis method is legal in some countries and under some conditions. +Cash basis taxes are due when the payment is made, as opposed to standard taxes that are due when +the invoice is confirmed. Reporting your income and expenses to the government based on the cash +basis method is mandatory in some countries and under some conditions. -Example : You sell a product in the 1st quarter of your fiscal year and -receive the payment the 2nd quarter of your fiscal year. Based on the -cash basis method, the tax you have to pay to the administration is due -for the 2nd quarter. +.. example:: + You sell a product in the 1st quarter of your fiscal year, and the payment is received in the 2nd + quarter. Based on the cash basis method, the tax you must pay is for the 2nd quarter. -How to configure cash basis taxes ? ------------------------------------- +Configuration +------------- -You first have to activate the setting in -:menuselection:`Accounting --> Configuration --> Settings --> Allow Tax Cash Basis`. -You will be asked to define the Tax Cash Basis Journal. +Go to :menuselection:`Accounting --> Configuration --> Settings` and under the :guilabel:`Taxes` +section, enable :guilabel:`Cash Basis`. -.. image:: cash_basis_taxes/cash_basis_taxes01.png - :width: 5.04688in - :height: 0.79688in +Then, define the :guilabel:`Tax Cash Basis Journal`. Click on the external link button next to the +journal to update its default properties such as the :guilabel:`Journal Name`, :guilabel:`Type` or +:guilabel:`Short Code`. + +.. image:: cash_basis_taxes/tax_cash_basis_journal.png :align: center + :alt: Select your Tax Cash Basis Journal and click on the external link -Once this is done, you can configure your taxes in -:menuselection:`Accounting --> Configuration --> Taxes`. -At first set the proper transitional accounts to post taxes -until you register the payment. +.. note:: + By default, the journal entries of the :guilabel:`Cash Basis Taxes` journal are named using the + :guilabel:`CABA` short code. -.. image:: cash_basis_taxes/cash_basis_taxes02.png +Once this is done, go to :menuselection:`Accounting --> Configuration --> Accounting: Taxes` to +configure your taxes. You can either :guilabel:`Create` a new tax or update an existing one by +clicking on it. + +The :guilabel:`Account` column reflects the proper transitional accounts to post taxes until the +payment is registered. + +.. image:: cash_basis_taxes/account_column.png :align: center + :alt: Fill in the account column with a transitional accounts where taxes go until the payment + is registered -In the *Advanced Options* tab you will turn *Tax Due* to -*Based on Payment*. You will then have to -define the *Tax Received* account in which to post the tax amount -when the payment is received and the *Base Tax Received Account* -to post the base tax amount for an accurate tax report. +In the :guilabel:`Advanced Options` tab, decide of the :guilabel:`Tax Exigilibity`. Select +:guilabel:`Based on Payment`, so the tax is due when the payment of the invoice is received. You can +then also define the :guilabel:`Cash Basis Transition Account` where the tax amount is recorded as +long as the original invoice has not been reconciled. -.. image:: cash_basis_taxes/cash_basis_taxes03.png +.. image:: cash_basis_taxes/advanced_options.png :align: center + :alt: Fill in the Cash Basis Transition Account where taxes amounts go until payment + reconciliation. -What is the impact of cash basis taxes in my accounting ? ----------------------------------------------------------- +Impact of cash basis taxes on accounting +---------------------------------------- -Let’s take an example. You make a sale of $100 with a 15% cash basis -tax. When you validate the customer invoice, the following entry is -created in your accounting: +To illustrate the impact of cash basis taxes on accounting transactions, let's take an example with +the sales of a product that costs 1,000$, with a cash basis tax of 15%. -+-----------------------------+---------------------------+ -| Customer Invoices Journal | | -+=============================+===========================+ -| **Debit** | **Credit** | -+-----------------------------+---------------------------+ -| Receivables $115 | | -+-----------------------------+---------------------------+ -| | Temporary Tax Account $15 | -+-----------------------------+---------------------------+ -| | Income Account $100 | -+-----------------------------+---------------------------+ +.. image:: cash_basis_taxes/customer_invoice_with_cbt.png + :align: center + :alt: -A few days later, you receive the payment: +The following entries are created in your accounting, and the tax report is currently empty. -+----------------+--------------------+ -| Bank Journal | | -+================+====================+ -| **Debit** | **Credit** | -+----------------+--------------------+ -| Bank $115 | | -+----------------+--------------------+ -| | Receivables $115 | -+----------------+--------------------+ ++----------------------------+----------------------------+ +|**Customer journal (INV)** | ++============================+============================+ +| **Debit** |**Credit** | ++----------------------------+----------------------------+ +| Receivable $1,150 | | ++----------------------------+----------------------------+ +| |Income $1,000 | ++----------------------------+----------------------------+ +| |Temporary tax account $150 | ++----------------------------+----------------------------+ -When you reconcile the invoice and the payment, this entry is generated: +When the payment is then received, it is registered as below : -+--------------------------+----------------------------+ -| Tax Cash Basis Journal | -+==========================+============================+ -| **Debit** | **Credit** | -+--------------------------+----------------------------+ -| Temporary Tax Account $15| | -+--------------------------+----------------------------+ -| | Tax Received Account $15 | -+--------------------------+----------------------------+ -| Income Account $100 | | -+--------------------------+----------------------------+ -| | Income Account $100 | -+--------------------------+----------------------------+ ++----------------------------+----------------------------+ +| **Bank journal (BANK)** | ++============================+============================+ +| **Debit** |**Credit** | ++----------------------------+----------------------------+ +| Bank $1,150 | | ++----------------------------+----------------------------+ +| |Receivable $1,150 | ++----------------------------+----------------------------+ -.. tip:: - The last two journal items are neutral but they are needed to insure - correct tax reports in Odoo with accurate base tax amounts. - We advise to use a default revenue account. - The balance of this account will then always be at zero. +.. note:: + Once the payment is registered, you can use the :guilabel:`Cash Basis Entries` smart button on + the invoice to access them directly. + +Finally, upon reconciliation of the invoice with the payment, the below entry is automatically +created: + ++----------------------------+----------------------------+ +| **Tax Cash Basis Journal (Caba)** | ++============================+============================+ +| **Debit** |**Credit** | ++----------------------------+----------------------------+ +| Income account $1,000 | | ++----------------------------+----------------------------+ +| Temporary tax account $150 | | ++----------------------------+----------------------------+ +| | Income account $1,000 | ++----------------------------+----------------------------+ +| | Tax Received $150 | ++----------------------------+----------------------------+ + +The journal items :guilabel:`Income account` vs. :guilabel:`Income account` are neutral, but they +are needed to ensure correct tax reports in Odoo with accurate base tax amounts. + +Using a default :guilabel:`Base Tax Received Account` is recommended so your balance is at zero and +your income account is not polluted by unnecessary accounting movements. 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