.. doctest docs/specs/bevat.rst .. _xl.bevat: ==================================== ``bevat`` : Belgian VAT declarations ==================================== .. currentmodule:: lino_xl.lib.bevat The :mod:`lino_xl.lib.bevat` plugin adds functionality for handling **Belgian VAT declarations**. .. contents:: :depth: 1 :local: .. include:: /../docs/shared/include/tested.rst >>> from lino import startup >>> startup('lino_book.projects.apc.settings.doctests') >>> from lino.api.doctest import * Dependencies ============ Installing this plugin will automatically install :mod:`lino_xl.lib.vat`. >>> dd.plugins.bevat.needs_plugins ['lino_xl.lib.vat'] Models and actors reference =========================== .. class:: Declaration Django model to represent a Belgian :term:`VAT declaration`. VAT rules ========= >>> rt.show(vat.VatRules, language="en") ... #doctest: +ELLIPSIS +NORMALIZE_WHITESPACE +-------+--------------------------------------------------------------------------+ | value | Description | +=======+==========================================================================+ | 1 | VAT rule 1: | | | if (Purchases, Subject to VAT, National, Services) then | | | apply 0.21 % | | | and book to VAT deductible | +-------+--------------------------------------------------------------------------+ | 2 | VAT rule 2: | | | if (Purchases, Intra-community, EU, Services) then | | | apply 0.21 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 3 | VAT rule 3: | | | if (Purchases, Co-contractor, National, Services) then | | | apply 0.21 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 4 | VAT rule 4: | | | if (Sales, Services) then | | | apply 0.21 % | | | and book to VAT due | +-------+--------------------------------------------------------------------------+ | 5 | VAT rule 5: | | | if (Purchases, Subject to VAT, National, Goods at normal VAT rate) then | | | apply 0.21 % | | | and book to VAT deductible | +-------+--------------------------------------------------------------------------+ | 6 | VAT rule 6: | | | if (Purchases, Intra-community, EU, Goods at normal VAT rate) then | | | apply 0.21 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 7 | VAT rule 7: | | | if (Purchases, Co-contractor, National, Goods at normal VAT rate) then | | | apply 0.21 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 8 | VAT rule 8: | | | if (Sales, Goods at normal VAT rate) then | | | apply 0.21 % | | | and book to VAT due | +-------+--------------------------------------------------------------------------+ | 9 | VAT rule 9: | | | if (Purchases, Subject to VAT, National, Goods at reduced VAT rate) then | | | apply 0.07 % | | | and book to VAT deductible | +-------+--------------------------------------------------------------------------+ | 10 | VAT rule 10: | | | if (Purchases, Intra-community, EU, Goods at reduced VAT rate) then | | | apply 0.07 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 11 | VAT rule 11: | | | if (Purchases, Co-contractor, National, Goods at reduced VAT rate) then | | | apply 0.07 % | | | and book to VAT deductible | | | (return to VAT returnable) | +-------+--------------------------------------------------------------------------+ | 12 | VAT rule 12: | | | if (Sales, Goods at reduced VAT rate) then | | | apply 0.07 % | | | and book to VAT due | +-------+--------------------------------------------------------------------------+ | 13 | VAT rule 13: | | | apply 0 % | | | and book to None | +-------+--------------------------------------------------------------------------+ VAT declaration =============== .. class:: DeclarationFields The list of fields in a VAT declaration. >>> rt.show(bevat.DeclarationFields) ... #doctest: +ELLIPSIS +NORMALIZE_WHITESPACE +REPORT_UDIFF +------+------+------+-------------------------------------------------+ | Wert | name | Text | Beschreibung | +======+======+======+=================================================+ | 00 | F00 | [00] | Verkauf |br| | | | | | columns 00 |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 01 | F01 | [01] | Verkauf |br| | | | | | columns 01 |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 02 | F02 | [02] | Sales 12% |br| | | | | | columns 02 |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 03 | F03 | [03] | Sales 20% |br| | | | | | columns 03 |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 44 | F44 | [44] | Sales located inside EU |br| | | | | | columns 00 01 02 03 |br| | | | | | regimes inside |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 45 | F45 | [45] | Vertragspartner |br| | | | | | columns 00 01 02 03 |br| | | | | | regimes cocontractor |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 46 | F46 | [46] | Sales intracom and ABC |br| | | | | | columns 00 01 02 03 |br| | | | | | regimes intracom |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 47 | F47 | [47] | Verkauf |br| | | | | | columns 00 01 02 03 |br| | | | | | regimes intracom |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 48 | F48 | [48] | CN sales 48 |br| | | | | | columns 00 01 02 03 |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 49 | F49 | [49] | CN sales 49 |br| | | | | | columns 00 01 02 03 |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 81 | F81 | [81] | Lebenslauf |br| | | | | | columns 81 |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 82 | F82 | [82] | Dienstleistungen |br| | | | | | columns 82 |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 83 | F83 | [83] | Investierungen |br| | | | | | columns 83 |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 84 | F84 | [84] | CN purchases on operations in 86 and 88 |br| | | | | | columns 81 82 83 |br| | | | | | regimes intracom |br| | | | | | MvtDeclarationField Kredit only |br| | +------+------+------+-------------------------------------------------+ | 85 | F85 | [85] | CN purchases on other operations |br| | | | | | columns 81 82 83 |br| | | | | | regimes !delayed !intracom |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 86 | F86 | [86] | IC purchases and ABC sales |br| | | | | | columns 81 82 83 |br| | | | | | regimes intracom |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 87 | F87 | [87] | Other purchases in Belgium |br| | | | | | columns 81 82 83 |br| | | | | | regimes cocontractor |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 88 | F88 | [88] | IC services |br| | | | | | columns 81 82 83 |br| | | | | | regimes delayed |br| | | | | | MvtDeclarationField Debit |br| | +------+------+------+-------------------------------------------------+ | 54 | F54 | [54] | Due VAT for 01, 02 and 03 |br| | | | | | columns 54 |br| | | | | | regimes !cocontractor !delayed !intracom |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 55 | F55 | [55] | Due VAT for 86 and 88 |br| | | | | | columns 54 |br| | | | | | regimes intracom |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 56 | F56 | [56] | Due VAT for 87 except those covered by 57 |br| | | | | | columns 54 |br| | | | | | regimes cocontractor |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 57 | F57 | [57] | Due VAT for 87 except those covered by 57 |br| | | | | | columns 54 |br| | | | | | regimes delayed |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 61 | F61 | [61] | Diverse Buchungen |br| | | | | | WritableDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | XX | FXX | [XX] | Total of due taxes |br| | | | | | SumDeclarationField Kredit |br| | | | | | = 54 + 55 + 56 + 57 |br| | +------+------+------+-------------------------------------------------+ | 59 | F59 | [59] | Deductible VAT from purchase invoices |br| | | | | | columns 59 |br| | | | | | MvtDeclarationField Kredit |br| | | | | | = 81 + 82 + 83 |br| | +------+------+------+-------------------------------------------------+ | 62 | F62 | [62] | Diverse Buchungen |br| | | | | | WritableDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | 64 | F64 | [64] | VAT on sales CN |br| | | | | | columns 59 |br| | | | | | MvtDeclarationField Kredit |br| | +------+------+------+-------------------------------------------------+ | YY | FYY | [YY] | Total of deductible taxes |br| | | | | | SumDeclarationField Kredit |br| | | | | | = 59 + 62 + 64 |br| | +------+------+------+-------------------------------------------------+ | 72 | F72 | [72] | Total to pay (+) or to return (-) |br| | | | | | SumDeclarationField Debit |br| | | | | | = XX + YY |br| | +------+------+------+-------------------------------------------------+ External references =================== - `165-625-directives-2016.pdf `__ - `finances.belgium.be `__