l10n_nl_tax_statement

Netherlands BTW Statement

This module provides you with the Tax Statement in the Dutch format.

The Tax Statement can be generated in two ways, according to the chosen Dutch accounting system:

• Kasstelsel
• Factuurstelsel

By default the Tax Statement is generated according to the Factuurstelsel system. It means that, when validating an invoice, the system uses the invoice date instead of accounting date to determine the date of the move line for tax lines. See https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/bereken_het_bedrag/hoe_berekent_u_het_btw_bedrag/factuurstelsel

About the Kasstelsel system instead, more information can be found in: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/bereken_het_bedrag/hoe_berekent_u_het_btw_bedrag/kasstelsel/kasstelsel

Table of contents

• Installation
• Configuration
• Usage
• Known issues / Roadmap
• Bug Tracker
• Credits
  • Authors
  • Contributors
  • Maintainers

Installation

• This module depends on module date_range.

Configuration

This module makes use of the tax tags (eg.: 1a, 1b, 1c, 1d, 2a...) as prescribed by the Dutch tax laws.

If the default Odoo Dutch chart of accounts is installed (module l10n_nl) then these tags are automatically present in the database.

If a non-standard chart of accounts is installed, you have to manually create the tax tags and properly set them into the tax definition. The name of the tags must be formatted this way: "+1a (omzet)", "+1a (btw)", "-1a (omzet)", "-1a (btw)", "+2a (omzet)", "+2a (btw)", etc...

This module provides an accounting setting Invoice basis (Factuurstelsel) that is enabled by default. This option makes the invoice date leading for the tax declaration of a period, rather than the accounting date, and allows you to change the accounting date of incoming invoices to the period to which the costs apply and still create a legally valid Dutch tax declaration. Without this option, the entries on the tax statement are collected using only their accounting dates (what Odoo calls standard taxes).

This setting is not compatible with the Odoo Cash basis (Kasstelsel) setting which leads to the creation of tax journal lines at the moment that a payment is received, so when using Cash basis you need to disable the Invoice basis setting to create a valid Dutch tax declaration using this module. To disable the Invoice basis for a company, you need to:

1. Open your Company form and verify that Country is set to Netherlands.
2. Go to Invoicing -> Configuration -> Settings, enable/disable NL Tax Invoice Basis (Factuurstelsel) and Apply.

Usage

To create a statement you need to:

1. Verify that you have enough permits. You need to belong to the Show Full Accounting Features group.
2. Go to the menu: Invoicing -> Reporting > NL BTW Statement
3. Create a statement, providing a name and specifying start date and end date
4. Press the Update button to calculate the report: the report lines will be displayed in the tab Statement
5. Manually enter the BTW amounts of lines '5d', '5e', '5f' (in Edit mode, click on the amount of the line to be able to change it)
6. Press the Post button to set the status of the statement to Posted; the statements set to this state cannot be modified

To add past undeclared invoices/moves:

1. Open the tab Past Undeclared Moves, available when the statement is in status Draft.
2. Set an initial date (field From Date) from which the past undeclared moves will be displayed.
3. One by one, add the displayed undeclared moves, by clicking on the Add Move button present in each line.
4. Press the Update button in order to recompute the statement lines.

Extra info about the workflow:

1. If you need to recalculate or modify or delete a statement already set to Posted status you need first to set it back to Draft status: press the button Reset to Draft
2. Instead, if you send the statement to the Tax Authority, you may want to avoid that the statement is set back to Draft: to avoid this, press the button Final. If you then confirm, it will be not possible to modify this Statement or reset it back to draft anymore.

Printing a PDF report:

1. If you need to print the report in PDF, open a statement form and click: Print -> NL Tax Statement

Multicompany fiscal unit:

1. According the Dutch Tax Authority, for all the companies belonging to a fiscal unit, it's possible to declare one single tax statement.
2. To create one tax statement for a fiscal unit, log in into the parent company and select the child companies in the statement (be sure the user belongs to the multicompany group).
3. The child companies must have the same Tax codes labels (Tax Tags) as the parent company, the same currency as the parent company and must be located in The Netherlands.

Known issues / Roadmap

• Exporting in SBR/XBLR format not yet available
• Limit invoices to last 5 year based on fiscal year end date (legal requirement)
• The unreported from date is calculate as 1 quarter, it should take 1 fiscal year based on fiscal year end date

Bug Tracker

Bugs are tracked on GitHub Issues. In case of trouble, please check there if your issue has already been reported. If you spotted it first, help us to smash it by providing a detailed and welcomed feedback.

Do not contact contributors directly about support or help with technical issues.

Credits

Authors

• Onestein

Contributors

• Andrea Stirpe <[email protected]>
• Antonio Esposito <[email protected]>

Maintainers

This module is maintained by the OCA.

OCA, or the Odoo Community Association, is a nonprofit organization whose mission is to support the collaborative development of Odoo features and promote its widespread use.

This module is part of the OCA/l10n-netherlands project on GitHub.

You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.