c36ad6720b
taskid-4069502 closes odoo/documentation#10339 Signed-off-by: Audrey Vandromme (auva) <auva@odoo.com>
70 lines
3.2 KiB
ReStructuredText
70 lines
3.2 KiB
ReStructuredText
=========
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Tax units
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=========
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.. important::
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This is only applicable to multi-company environments.
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A **tax unit** is a group of VAT-taxable enterprises that are legally independent of each other but
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are closely linked financially, organizationally, and economically and therefore considered the same
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VAT-taxable enterprise. **Tax units** are not mandatory, but if created, constituent companies of
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the unit must belong to the same **country**, use the same **currency**, and one company must be
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designated as the **representative** company of the **tax unit**. **Tax units** receive a specific
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**tax ID** intended only for **tax returns**. **Constituent** companies keep their **tax ID** used
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for **commercial purposes**.
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.. example::
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Enterprise **A** owes €300.000,00 of VAT taxes and enterprise **B** can recover €280.000,00 of
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VAT taxes. They form up as a **tax unit** so that the two amounts balance out and must conjointly
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only pay €20.000,00 of VAT taxes.
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Configuration
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=============
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To create a **tax unit**, go to :menuselection:`Accounting --> Configuration --> Tax Units`, and
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click :guilabel:`New`. Enter a **name** for the unit, select a :guilabel:`Country`, the
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:guilabel:`Companies` to incorporate in the unit, the :guilabel:`Main Company`, and the
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:guilabel:`Tax ID` of the **constituent** company of that tax unit.
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Fiscal position
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---------------
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As transactions between constituents of the same **tax unit** are not subject to VAT, it is possible
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to create a :doc:`tax mapping (fiscal position) <../taxes/fiscal_positions>` to avoid the
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application of VAT on inter-constituent transactions.
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Be sure a constituent company has been selected before, then go to :menuselection:`Accounting -->
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Configuration --> Fiscal Positions`, and :guilabel:`Create` a new **fiscal position**. Click the
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:guilabel:`Tax Mapping` tab, select the :guilabel:`Tax on Product` usually applied for
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**non-constituent** transactions, and in :guilabel:`Tax to Apply`, select the 0% tax to apply for
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**constituent** transactions.
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Do the same for the :guilabel:`Account Mapping` tab if required, and repeat this process for
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**each** constituent company on your database.
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.. Example::
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Depending on your :doc:`localization package </applications/finance/fiscal_localizations>`, taxes
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may vary from the screenshot displayed.
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.. image:: tax_units/fiscal-positions.png
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:alt: Tax mapping of fiscal position for tax unit
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Then, assign the fiscal position by opening the **Contacts** app. Search for a **constituent**
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company, and open the contact's **card**. Click the :guilabel:`Sales & Purchase` tab, and in the
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:guilabel:`Fiscal Position` field, input the **fiscal position** created for the **tax unit**.
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Repeat the process for each **constituent** company card form, on each company database.
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.. seealso::
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:doc:`../taxes/fiscal_positions`.
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Tax report
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==========
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The **representative** company can access the aggregated tax report of the **tax unit** by going to
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:menuselection:`Accounting --> Reporting --> Tax Report`, and selecting the **tax unit** in
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:guilabel:`Tax Unit`. This report contains the aggregated transactions of all **constituents** and
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the .XML export contains the name and VAT number of the **main** company.
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.. image:: tax_units/report.png
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:alt: tax unit tax report
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