diff --git a/content/applications/finance/fiscal_localizations.rst b/content/applications/finance/fiscal_localizations.rst index d3ada7137..2f75e9a8d 100644 --- a/content/applications/finance/fiscal_localizations.rst +++ b/content/applications/finance/fiscal_localizations.rst @@ -106,7 +106,7 @@ available on Odoo. - :doc:`Philippines - Accounting ` - Poland - Accounting - Portugal - Accounting -- Romania - Accounting +- :doc:`Romania - Accounting ` - :doc:`Saudi Arabia - Accounting ` - :doc:`Singapore - Accounting ` - Slovak - Accounting @@ -147,6 +147,7 @@ available on Odoo. fiscal_localizations/luxembourg fiscal_localizations/mexico fiscal_localizations/netherlands + fiscal_localizations/romania fiscal_localizations/peru fiscal_localizations/philippines fiscal_localizations/saudi_arabia diff --git a/content/applications/finance/fiscal_localizations/romania.rst b/content/applications/finance/fiscal_localizations/romania.rst new file mode 100644 index 000000000..f1ec3d722 --- /dev/null +++ b/content/applications/finance/fiscal_localizations/romania.rst @@ -0,0 +1,169 @@ +======= +Romania +======= + +Configuration +============= + +:ref:`Install ` the following modules to get all the features of the Romanian +localization. + +.. list-table:: + :header-rows: 1 + + * - Name + - Technical name + - Description + * - :guilabel:`Romania - Accounting` + - `l10n_ro` + - Default :ref:`fiscal localization package `. + * - :guilabel:`Romanian SAF-T Export` + - `l10n_ro_saft` + - Module to generate the **D.406 declaration** in the SAF-T format. + +.. image:: romania/romania-modules.png + :alt: Modules for the Romanian localization + +D.406 declaration +================= + +Starting January 1, 2023, companies registered for tax purposes in Romania must report their +accounting data to the Romanian Tax Agency monthly or quarterly in the D.406 declaration. + +Odoo provides all you need to export the data of this declaration in the SAF-T XML format, which you +can validate and sign using the software provided by the Romanian Tax Agency. + +.. note:: + Currently, Odoo only supports the generation of the monthly/quarterly D.406 declaration + (containing journal entries, invoices, vendor bills, and payments). The yearly declaration + (including assets) and the on-demand declaration (including inventory) are not yet supported. + +Configuration +------------- + +Company +~~~~~~~ + +- Under :guilabel:`Settings --> General Settings`, in the **Companies** section, click + :guilabel:`Update Info` and fill in the company's :guilabel:`Country`, :guilabel:`City`, and + :guilabel:`Telephone Number`. +- Provide your company's :abbr:`CUI (Codul Unic de Inregistrare)` number or :abbr:`CIF (*Codul de + identificare fiscală*)` number (for foreign companies) in the :guilabel:`Company ID` field, + without the `RO` prefix (e.g., `18547290`). +- If your company is **registered** for VAT in Romania, fill in the :guilabel:`Tax ID` field number, + including the `RO` prefix (e.g., `RO18547290`). If the company is **not** registered for + VAT in Romania, you **must not** fill in the :guilabel:`Tax ID` field. +- Open the **Contacts** app and search for your company. Open your company's profile, and in the + :guilabel:`Accounting` tab, click :guilabel:`Add a line` and add your **bank account number** if + not informed already. Make sure the profile is set as :guilabel:`Company` above the **name**. + + - You must have at least one **contact person** linked to your company in the **Contacts** app. + If no **contact person** is linked, create a new one by clicking :guilabel:`New`, set it + as :guilabel:`Individual`, and select your company in the :guilabel:`Company name` field. + +Chart of accounts +~~~~~~~~~~~~~~~~~ + +To generate a file receivable by the Romanian Tax Agency, the chart of accounts must not deviate +from an official chart of accounts, such as: + +- the chart of accounts for commercial companies (*PlanConturiBalSocCom*), which is installed + by default when creating a company with the Romanian localization or; +- the chart of accounts for companies following `IFRS `_ (*PlanConturiIFRS*). + +Under :guilabel:`Settings --> Accounting`, in the **Romanian localization** section, set the +:guilabel:`Tax Accounting Basis` to reflect the accounting regulations and Chart of Accounts used +by the company. + +.. seealso:: + :doc:`../accounting/get_started/chart_of_accounts` + +Customer and supplier +~~~~~~~~~~~~~~~~~~~~~ + +Fill in the :guilabel:`Country`, :guilabel:`City`, and :guilabel:`Zip Code` of each partner that +appears in your invoices, vendor bills, or payments through the **Contacts** app. + +For partners that are companies, you must fill in the VAT number (including the country prefix) in +the :guilabel:`Tax ID` field. If the partner is a company based in Romania, you may instead fill in +the CUI number (without the 'RO' prefix) in the :guilabel:`Company ID` field. + +Tax +~~~ + +You must indicate the :guilabel:`Romanian SAF-T Tax Type` (3-digit number) and :guilabel:`Romanian +SAF-T Tax Code` (6-digit number) on each of the taxes you use. This is already done for the taxes +that exist by default in Odoo. To do so, go to :menuselection:`Accounting --> Configuration --> +Taxes`, select the tax you wish to modify, click the :guilabel:`Advanced Options` tab, and fill in +the **tax type** and **tax code** fields. + +.. note:: + The **tax type** and **tax code** are codes defined by the Romanian Tax Agency for the **D.406 + declaration**. These can be found in the Excel spreadsheet published as guidance for completing + the declaration, which you can find on the `website of the Romanian Tax Agency `_. + +.. seealso:: + :doc:`../accounting/taxes` + +Product +~~~~~~~ + +For some types of goods transactions, the :guilabel:`Intrastat Code` (Cod NC) must be configured +on the product, as it is required by Romanian law: + +- import / export transactions; +- acquisitions / supplies of food products subjected to reduced VAT rate; +- intra-community movements subjected to intrastat reporting; +- acquisitions / supplies subjected to local reversed VAT charge (depending on Cod NC); and +- transactions with excisable products for which excise duties are determined based on the Cod NC. + +If the Intrastat Code is not specified on a non-service product, the default code '0' will be used. + +To configure the :guilabel:`Intrastat Codes`, go to +:menuselection:`Accounting --> Customers --> Products`, select a product, and in the +:guilabel:`Accounting` tab, set a :guilabel:`Commodity Code`. + +.. seealso:: + :doc:`../accounting/reporting/intrastat` + +Vendor bill +~~~~~~~~~~~ + +You must check the :guilabel:`Is self-invoice (RO)?` checkbox in the :guilabel:`Other Info` tab for +any vendor bill that is a self-invoice (i.e. a vendor bill that you issued yourself in the absence +of an invoice document received from a supplier). + +Generating the declaration +-------------------------- + +Exporting your data +~~~~~~~~~~~~~~~~~~~ + +To export the XML for the D.406 declaration, go to :menuselection:`Accounting --> Reports --> +General Ledger` and click on :guilabel:`SAF-T`. + +.. image:: romania/romania-saft-button.png + :align: center + :alt: Click on the 'SAF-T' button to export the D.406 XML declaration. + +You can then validate and sign the XML file using the Romanian Tax Agency's validation software, +*DUKIntegrator*. + +Signing the report +~~~~~~~~~~~~~~~~~~ + +Download and install the *DUKIntegrator* validation software found on the `website of the Romanian +Tax Agency `_. + +Once you have generated the XML, open 'DUKIntegrator' and select the file you have just generated. + +Click on :guilabel:`Validare + creare PDF` to create an **unsigned** PDF containing your report, or +:guilabel:`Validare + creare PDF semnat` to create a **signed** PDF containing your report. + +.. image:: romania/romania-dukintegrator.png + :align: center + :alt: The DUKIntegrator validation software. + +If the *DUKIntegrator* validator detects errors or inconsistencies in your data, it generates a file +that explains the errors. 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