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