3.2 KiB
Tax units
:::{important} This is only applicable to multi-company environments. :::
A tax unit is a group of VAT-taxable enterprises that are legally independent of each other but are closely linked financially, organizationally, and economically and therefore considered the same VAT-taxable enterprise. Tax units are not mandatory, but if created, constituent companies of the unit must belong to the same country, use the same currency, and one company must be designated as the representative company of the tax unit. Tax units receive a specific tax ID intended only for tax returns. Constituent companies keep their tax ID used for commercial purposes.
.. example::
Enterprise **A** owes €300.000,00 of VAT taxes and enterprise **B** can recover €280.000,00 of
VAT taxes. They form up as a **tax unit** so that the two amounts balance out and must conjointly
only pay €20.000,00 of VAT taxes.
Configuration
To create a tax unit, go to {menuselection}Accounting --> Configuration --> Tax Units, and
click {guilabel}New. Enter a name for the unit, select a {guilabel}Country, the
{guilabel}Companies to incorporate in the unit, the {guilabel}Main Company, and the
{guilabel}Tax ID of the constituent company of that tax unit.
Fiscal position
As transactions between constituents of the same tax unit are not subject to VAT, it is possible
to create a {doc}tax mapping (fiscal position) <../taxes/fiscal_positions> to avoid the
application of VAT on inter-constituent transactions.
Be sure a constituent company has been selected before, then go to {menuselection}Accounting --> Configuration --> Fiscal Positions, and {guilabel}Create a new fiscal position. Click the
{guilabel}Tax Mapping tab, select the {guilabel}Tax on Product usually applied for
non-constituent transactions, and in {guilabel}Tax to Apply, select the 0% tax to apply for
constituent transactions.
Do the same for the {guilabel}Account Mapping tab if required, and repeat this process for
each constituent company on your database.
.. Example::
Depending on your :doc:`localization package </applications/finance/fiscal_localizations>`, taxes
may vary from the screenshot displayed.
.. image:: tax_units/fiscal-positions.png
:alt: Tax mapping of fiscal position for tax unit
Then, assign the fiscal position by opening the Contacts app. Search for a constituent
company, and open the contact's card. Click the {guilabel}Sales & Purchase tab, and in the
{guilabel}Fiscal Position field, input the fiscal position created for the tax unit.
Repeat the process for each constituent company card form, on each company database.
:::{seealso}
{doc}../taxes/fiscal_positions.
:::
Tax report
The representative company can access the aggregated tax report of the tax unit by going to
{menuselection}Accounting --> Reporting --> Tax Report, and selecting the tax unit in
{guilabel}Tax Unit. This report contains the aggregated transactions of all constituents and
the .XML export contains the name and VAT number of the main company.
:alt: tax unit tax report