VAT requirements

Please write requirements of Your country here . Please check which are fulfilled and how it is done

Common EU requirements

Prices

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including VAT in

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the web shop (commerce component)

Implemented since R10.04 see this David's comment (he implemented it) and this thread for details

In France for instance Implemented in OFBIZ-1086 but some issues. In France this is required : you must show your prices VAT included if you are selling to public (B2C). When you sell to professionals (B2B), by usage, you show that your prices are VAT excluded.

Note that it's now possible to create prices with VAT included, see this thread for details

Tax Code of Seller and Tax Code of Seller and buyer on Invoice (B2B)

Implemented see OFBIZ-362 Check here for more

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Shipment cost should be VAT aware (amounts should be splitted for netto + VAT on invoices). There is a field for that in Tax Autorithies/Product Rate : TaxAuthorityRateProduct.taxShipping. But shipping amounts are no VAT splitted.

Rounding

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for that in Tax Autorithies/Product Rate : TaxAuthorityRateProduct.taxShipping.

Shipping amounts are VAT splitted since OFBIZ-4160, ie VAT is also on shipping costs at the same rate as that applicable to products sold.

But there are a large variety of laws depending on cases and countries. OFBIZ-10679 has been opened for that.

France requirements (from misc. articles in French)

If you re-invoice the carrier's costs to the nearest euro and the carrier has not charged you VAT, you can not charge VAT on the transport.

If you invoice a package, since you invoice the customer in advance and the amount of delivery charges depending on the weight is unknown to you in advance, you must apply VAT on this package.

For sales under "departure" conditions (B2B), transport services are invoiced separately. The VAT on shipping costs is 20%.

For other more complex cases, please refer to http://bofip.impots.gouv.fr/bofip/705-PGP

Invoices requirements (including rounding)

We should research the common ground for invoices and POS receipts Quoting Jacopo in this commit
Now most of the mandatory information required by EU/VAT countries as described here
This commit implements

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Important: the information that are not relevant for "sales tax" invoices (e.g. US invoices) are not rendered if VAT taxes are not available in the invoice.

UK requirements (from this interesting thread. We should check if OFBiz is OK, I guess so but maybe some quirks)
VAT invoices must show:

• an identifying number;
• your name, address and VAT registration number;
• the time of supply (tax point);
• date of issue (if different to the time of supply);
• your customer's name (or trading name) and address;
• the type of supply (see 16.3.2 below); and
• a description which identifies the goods or services supplied.

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• the total charge made, excluding VAT;
• the rate of any cash discount offered;
• each rate of VAT charged and the amount of VAT charged at each rate and shown in sterling; and
• the total amount of VAT charged, shown in sterling.
  It seems that for most UE coutries (at least UK, France and Italy) it's not mandatory to calculate VAT for each item but for each existing rate in the invoice.

France requirements (from Wikipedia in french)

• An unique bill number based on a chronological and continuous sequence,
• the complete names of salesman and customer with respective addresses,
• the individual number of identification to the VAT of the salesman and customer (the number of VAT of the customer remains optional for operations realised in France),
• the date back to delivery or bill transmission.

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Exemption and zero rate adjustments are not tracked at the accounting level (Invoice and InvoiceItem entities). This makes sense as no payments can be applied against them. Anyway it's not an issue as we can trace back to order adjustments (OrderAdjustment entity) from invoices through the OrderBilling entity.

Requirements by

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countries

• VAT link many other languages links from this link
• Eu VAT specificities change language if you need

Common South America requirements

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