[IMP] accounting: taxes
Updated the tax documentation for 16.4 onwards. Forward to master.
taskid-3621461
closes odoo/documentation#7283
X-original-commit: 7983e8d72d
Signed-off-by: Tom Aarab (toaa) <toaa@odoo.com>
@ -221,6 +221,8 @@ and loss balance is automatically reported on the balance sheet report.
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.. seealso::
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:doc:`Accounting Cheat Sheet <accounting/get_started/cheat_sheet>`
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.. _fiduciaries:
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Fiduciaries
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===========
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@ -13,36 +13,34 @@ supports all kinds of uses and computations.
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Default taxes
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=============
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**Default Taxes** define which taxes are automatically selected when creating a new product. They
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**Default taxes** define which taxes are automatically selected when creating a new product. They
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are also used to prefill the :guilabel:`Taxes` field when adding a new line on an invoice in
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**Accounting Firms** mode.
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.. image:: taxes/default-taxes-product.png
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:alt: Odoo fills out the Tax field automatically according to the Default Taxes
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To change your **Default Taxes**, go to :menuselection:`Accounting --> Configuration --> Settings
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--> Taxes --> Default Taxes`, select the appropriate taxes for your default **Sales Tax** and
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**Purchase Tax**, and click on *Save*.
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:ref:`Accounting Firms <fiduciaries>` mode.
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.. image:: taxes/default-configuration.png
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:alt: Odoo fills out the Tax field automatically according to the Default Taxes
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To change your **default taxes**, go to :menuselection:`Accounting --> Configuration --> Settings
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--> Taxes --> Default Taxes`, select the appropriate taxes for your default sales tax and purchase
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tax, and click on :guilabel:`Save`.
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.. image:: taxes/default-taxes.png
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:alt: Define which taxes to use by default on Odoo
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.. note::
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**Default Taxes** are automatically set up according to the country selected at the creation of
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**Default taxes** are automatically set up according to the country selected at the creation of
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your database, or when you set up a :ref:`fiscal localization package
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<fiscal_localizations/packages>` for your company.
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.. _taxes/list_activation:
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Activate Sales Taxes from the List view
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Activate sales taxes from the list view
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=======================================
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As part of your :ref:`fiscal localization package <fiscal_localizations/packages>`, most of your
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country's sales taxes are already preconfigured on your database. However, only a few of them are
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activated by default, so that you can activate only the ones relevant for your business.
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To activate Sale Taxes, go to :menuselection:`Accounting --> Configuration --> Taxes` and use the
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*Activate* toggle button to activate or deactivate a tax.
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country's sales taxes are already preconfigured on your database. However, only a few taxes are
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activated by default. To activate taxes relevant to your business, go to :menuselection:`Accounting
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--> Configuration --> Taxes` and enable the toggle button under the :guilabel:`Active` column.
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.. image:: taxes/list.png
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:alt: Activate pre-configured taxes in Odoo Accounting
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@ -52,46 +50,32 @@ To activate Sale Taxes, go to :menuselection:`Accounting --> Configuration --> T
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Configuration
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=============
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To edit or create a **Tax**, go to :menuselection:`Accounting --> Configuration --> Taxes` and open
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a tax or click on *Create*.
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To edit or create a **tax**, go to :menuselection:`Accounting --> Configuration --> Taxes` and open
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a tax or click on :guilabel:`New`.
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.. image:: taxes/edit.png
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:alt: Edition of a tax in Odoo Accounting
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.. _taxes/labels:
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.. important::
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Taxes have three different labels, each one having a specific use. Refer to the following table to
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see where they are displayed.
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+------------------+-------------------------+-------------------------+
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| :ref:`Tax Name | :ref:`Label on Invoice | :ref:`Tax Group |
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| <taxes/name>` | <taxes/label-invoices>` | <taxes/tax-group>` |
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+==================+=========================+=========================+
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| Back end | *Taxes* column on | Above the *Total* line |
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| | exported invoices | on exported invoices |
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+------------------+-------------------------+-------------------------+
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Basic Options
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Basic options
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-------------
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.. _taxes/name:
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Tax Name
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Tax name
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~~~~~~~~
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The **Tax Name** as you want to display it for backend users. This is the :ref:`label
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<taxes/labels>` you see while editing Sales Orders, Invoices, Products, etc.
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The **tax name** is displayed for backend users in the :guilabel:`Taxes` field in
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:doc:`sales orders <../../sales/sales>`, :doc:`invoices <customer_invoices>`, product forms, etc.
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.. _taxes/computation:
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Tax Computation
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Tax computation
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~~~~~~~~~~~~~~~
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- **Group of Taxes**
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The tax is a combination of multiple sub-taxes. You can add as many taxes you want, in the order
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you want them to be applied.
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The tax is a combination of multiple sub-taxes. You can add as many taxes as you want, in the
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order you want them to be applied.
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.. important::
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Make sure that the tax sequence is correct, as the order in which they are may impact the
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@ -101,75 +85,93 @@ Tax Computation
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- **Fixed**
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The tax has a fixed amount in the default currency. The amount remains the same, regardless of the
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Sales Price.
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sales price.
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For example, a product has a Sales Price of $1000, and we apply a *$10 fixed* tax. We then have:
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.. example::
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A product has a sales price of $1000, and we apply a $10 *fixed* tax. We then have:
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+-------------+-------------+----------+----------+
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| Product's | Price | Tax | Total |
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| Sales Price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 10 | 1,010.00 |
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+-------------+-------------+----------+----------+
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+-------------+-------------+----------+----------+
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| Product | Price | Tax | Total |
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| sales price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 10 | 1,010.00 |
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+-------------+-------------+----------+----------+
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- **Percentage of Price**
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- **Percentage of price**
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The *Sales Price* is the taxable basis: the tax's amount is computed by multiplying the Sales
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Price by the tax's percentage.
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The *sales price* is the taxable basis: the tax amount is computed by multiplying the sales price
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by the tax percentage.
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For example, a product has a Sales Price of $1000, and we apply a *10% of Price* tax. We then
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have:
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.. example::
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A product has a sales price of $1000, and we apply a *10% of Price* tax. We then have:
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+-------------+-------------+----------+----------+
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| Product's | Price | Tax | Total |
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| Sales Price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 100 | 1,100.00 |
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+-------------+-------------+----------+----------+
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+-------------+-------------+----------+----------+
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| Product | Price | Tax | Total |
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| sales price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 100 | 1,100.00 |
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+-------------+-------------+----------+----------+
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- **Percentage of Price Tax Included**
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The *Total* is the taxable basis: the tax's amount is a percentage of the Total.
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The **total** is the taxable basis: the tax amount is a percentage of the total.
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For example, a product has a Sales Price of $1000, and we apply a *10% of Price Tax Included* tax.
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We then have:
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.. example::
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A product has a Sales Price of $1000, and we apply a *10% of Price Tax Included* tax. We then
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have:
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+-------------+-------------+----------+----------+
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| Product's | Price | Tax | Total |
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| Sales Price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 111.11 | 1,111.11 |
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+-------------+-------------+----------+----------+
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+-------------+-------------+----------+----------+
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| Product | Price | Tax | Total |
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| sales price | without tax | | |
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+=============+=============+==========+==========+
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| 1,000 | 1,000 | 111.11 | 1,111.11 |
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+-------------+-------------+----------+----------+
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- **Python code**
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A tax defined as **Python code** consists of two snippets of Python code that are executed in a
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local environment containing data such as the unit price, product or partner.
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:guilabel:`Python Code` defines the amount of the tax, and :guilabel:`Applicable Code` defines if
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the tax is to be applied. The formula is found at the bottom of the :guilabel:`Definition` tab.
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.. example::
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:guilabel:`Python Code`: `result = price_unit * 0.10`
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:guilabel:`Applicable Code`: `result = true`
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.. _taxes/active:
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Active
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~~~~~~
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Only **Active** taxes can be added to new documents.
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Only **active** taxes can be added to new documents.
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.. important::
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It is not possible to delete taxes that have already been used. Instead, you can deactivate them
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to prevent future use.
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.. note::
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This field can be modified from the *List View*. See :ref:`above <taxes/list_activation>` for
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more information.
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This field can be modified from the :ref:`list view <taxes/list_activation>`.
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.. _taxes/scope:
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Tax Scope
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~~~~~~~~~
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Tax type
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~~~~~~~~
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The **Tax Scope** determines the tax's application, which also restricts where it is displayed.
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The :guilabel:`Tax Type` determines the tax application, which also restricts where it is displayed.
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- **Sales**: Customer Invoices, Product's Customer Taxes, etc.
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- **Purchase**: Vendor Bills, Product's Vendor Taxes, etc.
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- **Sales**: Customer invoices, product customer taxes, etc.
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- **Purchase**: Vendor bills, product vendor taxes, etc.
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- **None**
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.. tip::
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You can use **None** for taxes that you want to include in a :ref:`Group of Taxes
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<taxes/computation>` but that you don't want to list along with other Sales or Purchase taxes.
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You can use :guilabel:`None` for taxes that you want to include in a :ref:`Group of Taxes
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<taxes/computation>` but that you do not want to list along with other sales or purchase taxes.
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Tax scope
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~~~~~~~~~
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The :guilabel:`Tax Scope` restricts the use of taxes to a type of product, either **goods** or
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**services**.
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.. _taxes/definition-tab:
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@ -177,105 +179,118 @@ Definition tab
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--------------
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Allocate with precision the amount of the taxable basis or percentages of the computed tax to
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multiple accounts and Tax Grids.
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multiple accounts and tax grids.
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.. image:: taxes/definition.png
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:alt: Allocate tax amounts to the right accounts and tax grids
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- **Based On**:
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- Base: the price on the invoice line
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- % of tax: a percentage of the computed tax.
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- :guilabel:`Base`: the price on the invoice line
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- :guilabel:`% of tax`: a percentage of the computed tax.
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- **Account**: if defined, an additional Journal Item is recorded.
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- **Tax Grids**: used to generate :doc:`Tax Reports <reporting/tax_returns>`
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- **Account**: if defined, an additional journal item is recorded.
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- **Tax Grids**: used to generate :doc:`tax reports <reporting/tax_returns>`
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automatically, according to your country's regulations.
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.. _taxes/advanced-tab:
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Advanced Options tab
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Advanced options tab
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--------------------
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.. _taxes/label-invoices:
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Label on Invoices
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Label on invoices
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~~~~~~~~~~~~~~~~~
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The label of the tax, as displayed on each invoice line in the **Taxes** column. This is the
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:ref:`label <taxes/labels>` visible to *front end* users, on exported invoices, on their Customer
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Portals, etc.
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The tax label is displayed on each invoice line in the :guilabel:`Taxes` column. This is visible to
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*front-end* users on exported invoices, in customer portals, etc.
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.. image:: taxes/invoice-label.png
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:alt: The Label on Invoices is displayed on each invoice line
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:alt: The label on invoices is displayed on each invoice line
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.. _taxes/tax-group:
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Tax Group
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Tax group
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~~~~~~~~~
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Select to which **Tax Group** the tax belongs. The Tax Group name is the :ref:`label
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<taxes/labels>` displayed above the *Total* line on exported invoices, and the Customer Portals.
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Select which **tax group** the tax belongs to. The tax group name is the displayed above the
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**total** line on exported invoices and in customer portals.
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Tax groups include different iterations of the same tax. This can be useful when you must record
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differently the same tax according to :doc:`Fiscal Positions <taxes/fiscal_positions>`.
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the same tax differently according to :doc:`fiscal positions <taxes/fiscal_positions>`.
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.. image:: taxes/invoice-tax-group.png
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:alt: The Tax Group name is different from the Label on Invoices
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.. example::
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In the example above, we see a 0% tax for Intra-Community customers in Europe. It records amounts on
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specific accounts and with specific tax grids. Still, to the customer, it is a 0% tax. That's why
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the :ref:`Label on the Invoice <taxes/label-invoices>` indicates *0% EU*, and the Tax Group name,
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above the *Total* line, indicates *0%*.
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.. image:: taxes/invoice-tax-group.png
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:alt: The Tax Group name is different from the Label on Invoices
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In the example above, the :guilabel:`0% EU S` tax for intra-community customers in Europe records
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the amount on specific accounts and tax grids. However, it remains a 0% tax to the customer. This
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is why the label indicates :guilabel:`0% EU S`, and the tax group name above the
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:guilabel:`Total` line indicates :guilabel:`VAT 0%`.
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.. important::
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Taxes have three different labels, each one having a specific use. Refer to the following table
|
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to see where they are displayed.
|
||||
|
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+------------------+-------------------------+-------------------------+
|
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| :ref:`Tax Name | :ref:`Label on Invoice | :ref:`Tax Group |
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| <taxes/name>` | <taxes/label-invoices>` | <taxes/tax-group>` |
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+==================+=========================+=========================+
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| Backend | :guilabel:`Taxes` column| Above the |
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| | on exported invoices | :guilabel:`Total` line |
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| | | on exported invoices |
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+------------------+-------------------------+-------------------------+
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.. _taxes/analytic-cost:
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Include in Analytic Cost
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Include in analytic cost
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~~~~~~~~~~~~~~~~~~~~~~~~
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With this option activated, the tax's amount is assigned to the same **Analytic Account** as the
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With this option activated, the tax amount is assigned to the same **analytic account** as the
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invoice line.
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.. _taxes/included-in-price:
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Included in Price
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Included in price
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~~~~~~~~~~~~~~~~~
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With this option activated, the total (including the tax) equals the **Sales Price**.
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With this option activated, the total (including the tax) equals the **sales price**.
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:dfn:`Total = Sales Price = Computed Tax-Excluded price + Tax`
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`Total = Sales Price = Computed Tax-Excluded price + Tax`
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|
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For example, a product has a Sales Price of $1000, and we apply a *10% of Price* tax, which is
|
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*included in the price*. We then have:
|
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.. example::
|
||||
A product has a sales price of $1000, and we apply a *10% of Price* tax, which is *included in
|
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the price*. We then have:
|
||||
|
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+-------------+-------------+----------+----------+
|
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| Product's | Price | Tax | Total |
|
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| Sales Price | without tax | | |
|
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+=============+=============+==========+==========+
|
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| 1,000 | 900.10 | 90.9 | 1,000.00 |
|
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+-------------+-------------+----------+----------+
|
||||
+-------------+-------------+----------+----------+
|
||||
| Product | Price | Tax | Total |
|
||||
| sales price | without tax | | |
|
||||
+=============+=============+==========+==========+
|
||||
| 1,000 | 900.10 | 90.9 | 1,000.00 |
|
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+-------------+-------------+----------+----------+
|
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|
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.. note::
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||||
If you need to define prices accurately, both tax-included and tax-excluded, please refer to the
|
||||
following documentation: :doc:`taxes/B2B_B2C`.
|
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|
||||
.. note::
|
||||
- **Invoices**: By default, the Line Subtotals displayed on your invoices are *Tax-Excluded*. To
|
||||
display *Tax-Included* Line Subtotals, go to :menuselection:`Accounting --> Configuration -->
|
||||
Settings --> Customer Invoices`, and select *Tax-Included* in the **Line Subtotals Tax
|
||||
Display** field, then click on *Save*.
|
||||
- **eCommerce**: By default, the prices displayed on your eCommerce website are *Tax-Excluded*.
|
||||
To display *Tax-Included* prices, go to :menuselection:`Website --> Configuration --> Settings
|
||||
--> Pricing`, and select *Tax-Included* in the **Product Prices** field, then click on *Save*.
|
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By default, only the :guilabel:`Tax excluded` column is displayed on invoices. To display the
|
||||
:guilabel:`Tax included` column, click the **dropdown toggle** button and check
|
||||
:guilabel:`Tax incl.`.
|
||||
|
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.. image:: taxes/toggle-button.png
|
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|
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.. _taxes/base-subsequent:
|
||||
|
||||
Affect Base of Subsequent Taxes
|
||||
Affect base of subsequent taxes
|
||||
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
|
||||
|
||||
With this option, the total tax-included becomes the taxable basis for the other taxes applied to
|
||||
the same product.
|
||||
|
||||
You can configure a new :ref:`Group of Taxes <taxes/computation>` to include this tax, or add it
|
||||
You can configure a new :ref:`group of taxes <taxes/computation>` to include this tax or add it
|
||||
directly to a product line.
|
||||
|
||||
.. image:: taxes/subsequent-line.png
|
||||
@ -293,9 +308,9 @@ directly to a product line.
|
||||
:alt: The taxes' sequence in Odoo determines which tax is applied first
|
||||
|
||||
.. seealso::
|
||||
|
||||
- :doc:`taxes/fiscal_positions`
|
||||
- :doc:`taxes/B2B_B2C`
|
||||
- :doc:`taxes/taxcloud`
|
||||
- :doc:`reporting/tax_returns`
|
||||
|
||||
.. toctree::
|
||||
|
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