9e7418ea8e
taskid-4069502
closes odoo/documentation#10571
X-original-commit: c36ad6720b
Signed-off-by: Audrey Vandromme (auva) <auva@odoo.com>
70 lines
3.2 KiB
ReStructuredText
70 lines
3.2 KiB
ReStructuredText
=========
|
|
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.
|
|
|
|
.. image:: tax_units/report.png
|
|
:alt: tax unit tax report
|