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Invoicesregisterbook/FunctionalSpecifications

Contents

Document sign-off

Role Name Sign-off date
PM Richard Morley
UA Rachel Johnston
QA Pablo Luján
Dev Victor Martinez
Dev Eduardo Argal

Document Status

Date Author or editor Description of change Document status Document version
July 16th Psanjuan Document creation & sent for review Draft V1
July 16th RachelJ Feedback sent Draft V1
July 17th Psanjuan New version(meetings) Draft V2
July 17th EduardoA Feedback sent Draft V2
July 17th Psanjuan New version(meetings) Draft V3
July 20th Psanjuan New version(meetings) Draft V4
July 21st Psanjuan New version(meetings) Draft V5
July 27th Psanjuan UI and technical details Final V6

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new extension module which is the “Spanish Invoices Register Books”.

Spanish law requires that every company keeps a record of every single invoice received and issued. The Invoices Register Books feature will enable users to meet this legal requirement.

This new feature is going to be developed and delivered as a new extension module which will be part of the ES Localization Professional Pack v1; which will be implemented according to the Technical Documentation which can be found here Invoice Register Books Technical Specs

Scope

In scope:

Invoices Register Books feature will allow the end user to launch the most common Register Books Spanish companies are obligated to maintain:

There is a tax report named 340 tax report which must collect the information contained in the described register books as such without any exception rather than the necessary inclusion of a number of keys with the aim of getting a unique treatment of the information as well as to facilitate its electronic processing by indicating:

Therefore register book type and operations keys assigned to each invoice transaction will be in scope now in order to get the basis information required by 340 development later on.

Out of scope:

There are a few features which are currently out of scope which could be later on implemented:

Feature Request 12450 - Summary registered Entry - Instead of several single registries per invoice, a summary registry entry of several issued invoices to the same customer is allowed if the total invoices amount is not > than 6000€ It is out of scope to summarize similar invoices in one registry as it is not mandatory, therefore every invoice will be shown as a separated registry in the correspondent Invoice Register Book, regardless of its amount.

Same applies to received invoices, a summary registry entry of several received invoices with the same invoice date and coming from the same vendor/supplier is allowed if invoice amount is not > than 500€ and total invoices amount is not > than 6000€ but it is out of scope.

This feature is not going to cover other type of Register Books Spanish companies should maintain as well which are related to “some kind of Intra-community operations” and “Capital Goods” maintenance.

Feature Request 12440: Certain Intra-Community operations as part of Invoice Register Books basis for 340 tax report

Feature Request 12439: Capital Goods Book as part of Invoice Register Books basis for 340 tax report.

Intra-community operations and Capital Goods Register books will be developed in a second phase as part of the Tax report 340 development which will cover all Register Books (Issue Invoices, Received Invoices, Intra-community Operations and Capital Goods) as part of the ES localization Professional Pack v2 as well as the fact that these type of books can not be submitted to the tax authorities as such (paper) but as a file according to tax report 340 file requirements.

It is also Out of scope Corrective Invoices functionality, see Feature Request 12441

From January 1st 2004, it is compulsory to send a “Corrective invoice “ instead of a “Credit Note” in order to correct an invoice whenever the error or dispute to be corrected affects any VAT amount of fiscal data. The invoice should be clearly stated as “corrective”, should detail a “corrective reason” as well as a corrective amount (+ or -) and refer to the original invoice/s corrected.

The original invoice/s cannot be voided and remains as a valid document.

OB do not have Corrective Invoices functionality as such but former credit invoices (credit memo) functionality, therefore the existing ones will be included in the correspondent Invoice Register Book, Corrective invoice functionality as such is out of the scope as it is not the functionality to be implemented according to this functional specifications.

It is also Out of scope Auto-invoices functionality, see Feature Request 12442

From January 1st 2004 it is not compulsory anymore to create Auto-invoices in the case of Intra-community acquisitions of goods but just services and gold acquisitions and a few others under Reverse Charge scenario, therefore Auto-invoices generation is out of scope, which means that OB ERP will not generate "Auto-invoices" but the corresponding reverse charge transactions, reverse charge posting and reverse charge identification as "I" transaction type. For additional information, see below Reverse Charge scenario.

Justification

Invoice Register Books feature is a legal requirement in Spain.

Law 1624/1992 dated on December 29th 1992, explains which are the accounting obligations Spanish companies subject to tax must comply with. Those accounting obligations are related to the type of information they are forced to maintain as Register Books for both Received invoices and Issued invoices with the exception of companies under special or particular tax regimens related to agriculture, livestock and fishing as well as retailers under the special Equivalence Charge and companies under simplified tax regimen.

Register Books can be also called VAT Register Books as legal requirement beneath this feature is a tax requirement in the end due to the fact that Register Books can be used for tax purposes because:

The issued invoices register book must allow the end user to accurately determine the total VAT-fiscal debit “charged to its customers” for a given tax settlement period and

The received invoices register book must allow the end user to accurately determine the total VAT-fiscal credit “charged by its vendors/suppliers” for a given tax settlement period.


Issued Invoices Register Book Justification

Spanish companies subject to tax must keep a register book called “Issued Invoices Register Book” in which all issued invoices or equivalent documents have to be separately listed, including the ones related to exemption and auto-consumption operations, as well as services (provided to residents and non-residents) and deliveries of goods after an exempt Intra-community transaction (triangular operations).

Issued Invoices Register book content is:


An issued invoice could have several register entries in the register book in case there are several tax rates or percentage.

Register book type for the Issued Invoice Resister Book is “E”

For this type of register book type there can be several type of operations linked to a key as described in the table below:


Operation key Spanish terminology English terminology How to use
“ “ Operación habitual Common single operation (invoice) Single Invoices with only one VAT tax (%) and EC tax (%) if applicable for retailers.



“C” Factura con varios tipos impositivos Invoice with different tax rates Issued Invoice with different type of tax rates (%)


In the case of an invoice having more than 1 tax rate, there will be more than 1 record type 2 for the same invoice and the operation code will have to be “C” for all the records and each record will have to show just one tax rate.

“D” Factura rectificativa Credit invoice Single Issued credit invoices.



“I” Inversión del sujeto pasivo Reverse charge In the cases/scenarios in which the destination company has to issue an auto-invoice including VAT fiscal debit and VAT fiscal credit.

This kind of scenarios applies whenever the origin company of the goods/services is not located in Spain (ES VAT application country)

Auto-invoices are not mandatory in case of intra-community acquisitions of goods anymore (January 2004)

Issued invoice register book will have to include the VAT fiscal debit (IVA repercutido) of the Auto-invoice.

“K” Rectificatión anotaciones registrales Rectification entry See formal requirements section below.

This operation key has to be used in case an invoice is correct but its registry in the correspondent book is not correct so it should be corrected and pointed out.

Received Invoices Register Book Justification

Spanish companies subject to tax must keep a register book in which all received invoices or equivalent documents have to be correlatively numbered; received invoices due to goods acquisition, goods imported and services received from other companies, including the ones related to exemption and auto-consumption operations.

Received Invoices Register book basic content is:

A received invoice could have several register entries in the register book in case there are several tax rates or percentage.

Register book type for the Issued Invoice Resister Book is “R”

For this type of register book type there can be several type of operations linked to a key as described in the table below:

Operation key Spanish terminology English terminology How to use
“ “ Operación habitual Common single operation (invoice) Single Invoices with only one VAT tax (%) and EC tax (%) if applicable for retailers.



“C” Factura con varios tipos impositivos Invoice with different tax rates Received Invoice with several type of tax rates (%)
“D” Factura rectificativa Credit invoice Single received credit invoices
“I” Inversión del sujeto pasivo Reverse charge In the cases/scenarios in which the destination company has to issue an auto-invoice including VAT fiscal debit and VAT fiscal credit.


This kind of scenarios applies whenever the origin company of the goods/services is not located in Spain (ES VAT application country)

Auto-invoices are not mandatory in case of intra-community acquisitions of goods anymore (January 2004).

Single Invoices with only one VAT tax (%) and EC tax (%) if applicable.


Received invoice register book will have to include the VAT fiscal credit (IVA soportado) of the Auto-invoice.


In the case of auto-invoice, the original vendor invoice that has generated the need of creating an auto-invoice must also have operation code “I” as the Auto-invoice.

“K” Rectificatión anotaciones registrales Rectification entry See formal requirements section below.

Formal requirements

New definitions and acronyms

VAT => Value-added tax

Corrective Invoices => From January 1st 2004, it is compulsory to send a “Corrective invoice “ instead of a “Credit Note” in order to correct an invoice whenever the error or dispute to be corrected affects any VAT amount of fiscal data. The invoice should clearly be stated as “corrective", should detail a “corrective reason” as well as a corrective amount (+ or -) and refer to the original invoice/s corrected. The original invoice/s cannot be voided and remains as a valid document.

Issued and Received Invoice Register Books => also known as Tax books. We will use Tax book terminology in the application as that one is shorter than Issued and Received Invoice Register Books.

EC=> Equivalence Charge. Equivalence charge is a tax applicable to retailers </nowiki>together with VAT, This scenario means that a company is not forced to keep tracking of the VAT-fiscal credit and the VAT-fiscal debit and it is not forced to settle VAT, but it is forced to tell its vendors they are subject to EC special regimen with the aim of allowing their vendors to charge them with an additional tax rate named EC tax rate.

Users & business process description

User goals

Invoice Register Books feature will allow the end user to:

  1. Launch two different Invoice Register Books depending on the invoice type, which means to launch the “Received Invoice Register Book” and the “Issued Invoice Register Book “
  2. Make sure that the Invoice Register Books content meets what is required by law
  3. Save Invoice Register Books launched for a given fiscal settlement period of time, therefore they can be accessible later on as needed.
  4. Re-launch Invoice Register Books as needed and in case of errors/omissions
  5. Make sure that once an Invoice Register Book is finally reviewed and approved once the correspondent fiscal period is closed (professionally), in that case such Invoice Register Book should not be modified anymore unless the end-user takes specific actions.
  6. Maintain Invoice Register Books clearly and accurately, having into account that the transactions/operations shall be listed in/ or ordered by correlative dates and there should not be any blanks, empty spaces or deletions.
  7. Make sure registry entries must be in Euro, therefore and in case of foreign currency operation those ones should be exchanged to Euro
  8. Make sure that taxable operations subject to be part of any of the Register books types, should be in there at the time VAT must be settled and paid.
  9. Make sure that received invoices must be listed in the correspondent register book according to the order they were received and within the VAT settlement period in which the correspondent VAT-fiscal credit must be submitted and therefore deducted.
  10. List as a new registry entry issued and received corrective invoices
  11. List as a new single or summary entry rectification registry entries as soon as the error is known or at least at the end of the correspondent settlement tax period with the aim of accurately determine the right VAT-fiscal credit or VAT-fiscal debit as applicable.
  12. The issued invoices register book must allow the end user to accurately determine the total VAT-fiscal debit “charged to its customers” for a given tax settlement period and
  13. The received invoices register book must allow the end user to accurately determine the total VAT-fiscal credit “charged by its vendors/suppliers” for a given tax settlement period.

User Roles and Personas

The following roles are involved:

Accounting Manager (Mary): Mary is the accounting manager. She is the accountant responsible therefore she needs to make sure that the Company complies with law and tax requirements.

She should be able to launch invoice register books at any time and for a given settlement tax period in order to see whether the correspondent issue and received invoices are properly listed in there as well as to check whether the Company will have to collect VAT from the tax authorities as applicable in case the VAT-fiscal credit amount is > than the VAT-fiscal debit amount; or pay VAT to the tax authorities otherwise.

Accounting staff (Peter): Peter is an employee part of the accounting staff. He will generate, verify and send invoice register books according to what is required by law to the tax authorities in collaboration with Mary.

Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one entering sales invoices as appropriate, which should be part of the issue invoice register book in the end.

Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering purchase invoices as appropriate, which should be part of the received register book in the end.

Business process diagram

BusinessDiagram.png

Business scenario/s

Small Bazaar is an enterprise located in Spain made of several subsidiaries. Small Bazaar Holding is the parent company while, Small Bazaar Pamp and Small Bazaar Barc are two subsidiaries. Each subsidiary is modelled in OB ERP as a legal entity organization.


On January 7th Mike a member of the AR (sales) staff issues a sales invoice to a Small Bazaar Pamp customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Pamp organization.

On January 7th Mike a member of the AR (sales) staff issues a new sales invoice to another Small Bazaar Pamp customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Pamp organization in a correlative way.

On January 7th Mike a member of the AR (sales) staff issues a sales invoice to a Small Bazaar Barc customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Barc organization.

On January 8th Mike a member of the AR (sales) staff issues a new sales invoice to another Small Bazaar Barc customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Barc organization in a correlative way.


On January 8th Alice a member of the AP (purchase) staff enters in the system a purchase invoice from a Small Bazaar Pamp vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Pamp organization.

On January 8th Alice a member of the AP (purchase) staff enters a new purchase invoice from another Small Bazaar Pamp vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Pamp organization in a correlative way.

On January 8th Alice a member of the AP (purchase) staff enters in the system a purchase invoice from a Small Bazaar Barc vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Barc organization.

On January 9th Alice a member of the AP (purchase) staff enters a new purchase invoice from another Small Bazaar Barc vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Barc organization in a correlative way.


On April 1st Peter a member of the accounting staff of Small Bazaar Holding launch issued and received invoice register books to check if all the purchase and sales invoice within the enterprise are properly registered and besides whether all the relevant and required information is accurate or not in collaboration with Mary the accounting manager of Small Bazaar Holding enterprise


On April 20th Peter is able to generate, verify and finally launch the final Issue invoice register book as well as Received invoice register book for each organization so Mary the accounting manager is able to determine whether each of the organizations will have to pay VAT to the tax authorities or collect VAT from the tax authorities.

Functional requirements

Configuration

Tax Book type

Peter needs to make sure that “purchase tax” are going to be collected as appropriate in the correspondent “Purchase Tax Book” type and that “sales tax” are going to be collected as appropriate in the correspondent “Sales Tax Book”.

A “Purchase Tax Book” is the “Received Invoice Register Book” as that book must only collect purchase tax and a “Sales Tax Book” is the “Issued Invoice Register Book” as that book must only collect sales tax.

However there could be cases in which a purchase tax needs to be collected in a Sales Tax Book and therefore in the Issue Invoice Register Book, see reverse charge scenario.

For allowing above scenario there should be a new tax rate parameter named “Tax Book type” with a list of 2 options:

The new parameter should be in the path below:

Financial Management / Accounting / Setup/ Tax Rate, next to “Sales/Purchase type” parameter.

Tax Book type should be filled automatically as “Purchase Tax Book” in case Peter selects Purchase tax type and it should be filled automatically as “Sales Tax Book” in case Peter selects Sales tax type. Tax Book type value can be change at any time by the user to get that a sales tax is collected in a purchase Tax Book.


It should also be possible the “Tax Book type” parameter to be set to “empty” value for those cases of tax which do not need to be reported in any VAT book, those scenarios are referenced to withholding.

Tax Books Operation Keys

Peter would needs to check the existing Tax Book operation keys which could be linked to the correspondent VAT transactions to be entered in the Invoice Register Book and therefore in the 340 tax report later on.

For getting that a fixed listed will be created in the system with value shown below which will be taken by default as required:


Tax Book keys Key description
“ “ Single AP/AR invoice
“C” AP/AR Invoice with different tax rates
“D” Credit AP/AR invoice
“I” Reverse charge
“K” Rectification entry

Non-deductible VAT

Non-Deductible VAT – in the case of purchase VAT tax rates there could be cases of non-deductible VAT-fiscal credit, in case Peter selects this option for a given purchase VAT tax rate, the correspondent VAT tax amount will be shown in the Received Invoice Register book as VAT-fiscal credit and as non-deductible VAT-fiscal credit which will mean the organization is not able to deduct that VAT amount in the end.There is an existing tax parameter named “Not tax-deductible” (Financial Management / Accounting / Setup/ Tax Rate/ Tax – Type section: “Not tax-deductible”), which must be used in order to get non-deductible purchase tax rates.

Reverse Charge scenarios setup

In the case of a summary purchase VAT tax rate checked as “Reverse Charge” there should be an auto-invoice and 3 child purchase VAT entries to be created as reverse charge as well linked to an Operation Key= “I”.This scenario applies when the origin company which supplies services is not located in Spain but in the EU (It is important to state that auto-invoices are not mandatory anymore in case of intra-community acquisitions of goods since January 2004)

This type of tax transaction should be created while entering a received invoice in the system which must have operation code “I” containing the lines below:

These are:
The line for the VAT-fiscal credit (VAT=16% - purchase type and purchase Tax Book) - auto-invoice
The line for the VAT-fiscal debit (VAT=-16% - purchase type and sales Tax Book) – auto-invoice
and the line for the original purchase Invoice as import (VAT = 0% - purchase type and purchase Tax Book).


The line for VAT-fiscal credit and the line for import VAT are purchase Tax Book type and will be shown as received invoices and therefore included in the Received Invoice Register Book while the VAT-fiscal debit line must be sales Tax Book type and therefore included in the Issued Invoice Register Book.

In the case of a summary purchase VAT tax rate do NOT checked as “Reverse Charge” there is no need to create an auto-invoice therefore no tax transactions will be linked to an operation code = “I”. This scenario applies to Intracommunity acquisition of goods.

In this case there should be 2 child tax entries to be created as described above but no auto-invoice.

These are:
The line for the VAT-fiscal credit (VAT=16% - purchase type and purchase Tax Book)
The line for the VAT-fiscal debit (VAT=-16% - purchase type and sales Tax Book)

As above said, this scenario applies when the origin company which supplies the goods is not located in Spain but in the EU (Intracommunity acquisition of goods).

EC scenario (Equivalence Charge)

In the case of a summary purchase VAT tax rate including 2 different type of tax, that is: VAT and EC there should be a new parameter named “Equivalence Charge” which Peter should be able to select in the case he needs to set up this kind of tax having into account that it needs to be reported in the correspondent Invoice Register Book separately.

This new parameter should be located here:

Financial Management / Accounting / Setup/ Tax Rate/ Tax – Type section: “Equivalence Charge”

Invoice Register Books setup

Peter must launch the Invoice Register Books every month or quarter (depending on the size of the correspondent OB ERP organization or legal entity) and before doing that a specific setup detailed below needs to be done.

From Financial Management / Accounting / Setup / Invoice Register Books setup, Peter should be able to:

1.- create Invoice Register Books => Peter must be able to create a record for the Issued Invoice Register Book and another record for the Received Invoice Register Book.
2.- Setup Invoice Register Books => Peter must be able to setup each Invoice Register Book in a separate “setup” tab, by having into account that the below parameters should be entered per each Invoice Register Book to be created:
2.1.- Client Id=> Peter should be able to enter here the legal entity/client he is creating the Invoice Register Books for.
2.2.- Organization Id=> Peter should be able to enter here the organization he is creating the Invoice Register Books for.
2.3.- Invoice Register Book Type => Peter should be able to enter the Invoice Register book type as either Issued Invoice Book or Received Invoice Book
2.4.- Invoice Register Book description => Peter should be able to enter an Invoice Register Book description
2.5.- Start number => Peter should enter here a the start of first number he would like the system gives to the first Invoice Register Book transaction. Once entered the system will take that number into account and will create the consecutive numbers required by counting the number of transactions which can be considered “final” (based on temporary period closed).
3.- and setup in a separate tab and for an Invoice Register Book the VAT tax rates at “child level” (which mean summary VAT tax rates should not be used), including Equivalence Charge tax rates as applicable, which should be included in a Register Book by having into account that:

as wall as the type of documents to be taken into account:

It is IMPORTANT to note that the above setup will be set by default as part of this extended module.

Invoice Register Books launch

Peter must launch the Invoice Register Books every month or quarter (depending on the size of the correspondent OB ERP organization or legal entity).

From Financial Management / Accounting / Analysis Tools / Invoice Register Books, he should be able to launch the correspondent Book by pressing a button named “Create Book lines”:

1.- Launch the correspondent Invoice Register Books => Peter must be able to launch Issue and Received Invoice Register Book for a give fiscal settlement period by pressing a new button named “Create Book lines

From the correspondent Invoice Register Book, Peter should be able to launch it for a given fiscal settlement period. For doing that there are 2 new fields which must be created:

Fiscal year => Peters should select here the fiscal year he wants to launch the Register Book for. Fiscal year information should be retrieved from Financial Management / Accounting / Setup / Fiscal calendar/ Calendar / Year

Fiscal period From/To => Peter should select here the dates from/to he needs an invoice register book to be launched for. In order to get it later on final once a fiscal period is closed, he should be able to enter the period information the system should retrieve from Financial Management/ Accounting / Setup / Fiscal calendar/ Calendar / Year /Period (month, quarter or year).

Besides the above new fields, Peter should be able to enter:

Organization Id => Organization for which Invoice Register Books needs to be launched.</nowiki>
Invoice Register Book => Peter should be able to select here any of the Invoice Register Book he created in the setup (Financial Management / Accounting / Setup / Invoice Register Books

The below filter should be added as well (nice to have)

Corrective invoices => Peter will check this box in case he only wants to list the credit invoices for the correspondent Invoice Register Book.

2.- Inquiry Invoice Register Books lines=> Peter should be able to check the entries retrieved for the Invoice Register Book shown in a new tab named “ Lines”.

A new tab called “Lines” will allow Peter to check Invoice Register Book lines in order to verify that the corresponding invoices are listed as appropriate for the launched Invoice Register book and the content of the Register Book meets the tax requirements. Peter must be able to see all the lines retrieved by the book and add new lines if needed, by example in case of rectifications, see scenario 3.2.12 below as well as de-activate line which he doesn't want to be collected by the final Invoice Register Book.

From here Peter should be able to print the corresponding Issued Invoice Register book or Received Invoice Register book as a pdf file.

3.- Invoice Register Books re-launch / deletion => Once an Invoice Register Book of any type has been launched for a given period of time, it should be possible to re-launched it once again for the same period of time and besides the system should take into account new transactions which were added manually by Peter and those ones which were de-activated by him

Once Peter has previously enter manually a transaction, these transactions will be shown by the system if the corresponding Invoice Register Book is re-launched for the same period of time it was launched previously so Peter does not need to enter the same transactions twice.

If some transactions are not collected in the final version of the corresponding book, there should be a check which will allow him to de-activate that one. Once he has done that, that specific transaction/s will not be shown in the Book and we will not take any consecutive numbering.

4.- Process – Once Peter has launched an Invoice Register Book, reviewed it and got it final he should be able to process it by pressing a button named Process. Before doing that he needs to make sure that Mary the accounting manager has closed the corresponding period/periods at least as a “soft” close (temporary) for the invoices; otherwise the system should show an error.

Once an invoice register book is processed below actions must happen:

the system will re-launch the corresponding invoice register book and include all the transactions he manually entered and keep those ones he de-activated as de-activated unless the end-user decides to activate them.

The system will allocate a registration number to each transaction based on the “start numbering” setup for the book or in case there is a previous final Book, the system will take into account which was the last number used. This way the first column “Registration number” will have a consecutive number staring from 1 or from the last sequence number given to a previous final invoice register booked launched and processed for a previous fiscal period

The system will mark a new “check-box” named “Final” which would mean that the corresponding Invoice Register Book can not be modified anymore unless that check-box is un-marked by Peter and the fiscal year is open by Mary, the new transaction is entered in the system and the Invoice Register Book is re-launched once again by Peter so the whole process start once again

Process button and Create Tax Book lines button will be de-activated.

As above mentioned, in case there is an error which means that Peter needs to re-launch the book once again and after it is final, he will have to un-mark “final” check, open the fiscal period (invoices), enter the new transaction and re-launch the corresponding book once again. That re-launching should take care of the previous Book launched and final in order to get the right number.

In case the book having an error has previous and recent books, so it in the middle, the system will take the number from the previous/final one, an the user will have to re-open and re-launch the recent ones, one by one.

Final Invoice Register Book content should be the content to be taken into account for 340 tax report for a given period of time.

5.- “Totals” tab. (NICE TO HAVE)

A new tab called “Totals” will show a new window where Peter can see a summary of:
Deliveries: This will show the total number of Sales tax operations retrieved and the total VAT-fiscal debit.
for Issued Invoice Register Book.
Acquisitions: This will show the total number of Purchase tax operations retrieved and the total VAT-fiscal credit.
for Received Invoice Register Book.

Persona based scenarios

Purchase Invoice

Alice creates a requisition based on the company/organization items and / or services needs.

As soon as the requisitions are confirmed by Dan, the Purchase manager, she converts the requisition/s into a/some purchase orders and send them to the corresponding business partner (vendor or creditor or professional).

Once the goods have been received by her company, she enters in the system the corresponding Goods Receipt and the corresponding Purchase Invoice as AP invoice document type; same work-flow applies in case of services but Good Receipt, as in this case it is not needed and besides it could be a Reverse Charge scenario applies here in the case of an intra-community services transaction, see below scenario 3.2.6</nowiki>

In general, purchase transactions and therefore purchase invoice could be the result of goods acquisition or services provide by vendors located in Spain or located in the EU or located abroad, so depending on the origin of the goods and the type of goods/services exchanged, the VAT rate to pay(VAT-fiscal credit) will be different. Most common scenario are detailed below:

Goods purchase to a national vendor – Alice creates a purchase order, later on the corresponding Goods receipt if any and a purchase invoice to a “National vendor” for doing that she should navigate to and take into account the items below:

  1. System path: Procurement management / Transactions / Purchase Orders & Good Receipt & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “National vendor”
  4. Tax category=> VAT
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax Book type=> “Purchase Tax Book”
  7. Tax rate id=> VAT16%
  8. Received invoice number => 1224
  9. Purchase invoice date=> 01-01-2009 (=Receipt date =>01-01-2009)
  10. Vendor name => National Vendor X
  11. Tax base amount => 1.000€
  12. VAT rate=> 16
  13. VAT amount=> 160 €
  14. EC tax rate=> 0
  15. EC tax amount=> 0
  16. Deductible VAT amount=> 160€
  17. Invoice amount => 1.160€

The operation code for this kind of transactions must be “ ”.(blank)

Goods purchase to an EU vendor - Alice creates a purchase order, later on the corresponding Goods receipt if any and a purchase invoice to a “EU vendor” for doing that she should navigate to and take into account the items below:

  1. System path: System path: Procurement management / Transactions / Purchase Orders & Good Receipt & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “EU vendor”
  4. Tax category=> IntraVAT
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax rate id=> IntraVAT16%(summary)
    1. Child Tax rate id=>Import0%(Tax Book type=> “Purchase Tax Book”)
    2. Child Tax rate id=> IntraVAT16% (Tax Book type=> “Purchase Tax Book”)
    3. Child Tax rate id=> IntraVAT-16%(Tax Book type=> “Sales Tax Book”)
  7. Received invoice number => 0223
  8. Purchase invoice date=> 05-01-2009 (=Receipt date =>05-01-2009)
  9. Vendor name => EU Vendor Z
  10. Tax base amount => 3.000€
  11. Purchase VAT rate=> 0
  12. Purchase VAT amount=> 0
  13. Purchase VAT rate=>16
  14. VAT amount=> 480 €
  15. Sales VAT rate=>-16
  16. Sales VAT amount=> -480€
  17. EC tax rate=> 0
  18. EC tax amount=> 0
  19. Deductible VAT amount=> 480€
  20. Invoice amount => 3.000€

The operation code for this kind of transactions must be “ ”.(blank)

Goods purchase to an international vendor - Alice creates a purchase order, later on the corresponding Goods receipt if any and a purchase invoice to an “International vendor” for doing that she should navigate to and take into account the items below:

  1. System path: System path: Procurement management / Transactions / Purchase Orders & Good Receipt & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “International vendor”
  4. Tax category: ImportVAT
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax Book type=> “Purchase Tax Book”
  7. Tax rate id=> ImportVAT16%
  8. Received invoice number => 054044
  9. Purchase invoice date=> 15-01-2009 (=Receipt date =>15-01-2009)
  10. Vendor name => International Vendor I
  11. Tax base amount => 4.500€
  12. VAT rate=> 16
  13. VAT amount=> 720€
  14. EC tax rate=> 0
  15. EC tax amount=> 0
  16. Deductible VAT amount=> 720€
  17. Invoice amount => 5.220€

The operation code for this kind of transactions must be “ ”.(blank)

Service purchase to a national professional - Alice creates a purchase order of a service to be provided by a National vendor and later on the corresponding purchase invoice for doing that she should navigate to and take into account the items below:

  1. System path: Procurement management / Transactions / Purchase Orders & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “National professionals”
  4. Tax category=> VAT+W
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax Book type=>
  7. Tax rate id=> VAT16%+W15% (summary)
    1. Child tax rate Id=> VAT16% (Tax Book type=> “Purchase Tax Book”)
    2. Child tax rate Id=>W15% (Tax Book type=> “empty”)
  8. Received invoice number => 223389
  9. Purchase invoice date=> 01-02-2009 (=Operation date =>01-02-2009)
  10. Vendor name => National Professional PN
  11. Tax base amount => 100.000€
  12. VAT rate=> 16
  13. VAT amount=> 16.000 €
  14. EC tax rate=> 0
  15. EC tax amount=> 0
  16. Deductible VAT amount=> 16.000€
  17. Invoice amount => 101.000€ (due to W=-15.000€)

The operation code for this kind of transactions must be “ ”.(blank)

Service purchase to an UE professional - Alice creates a purchase order of a service to be provided by an EU vendor and later on the corresponding purchase invoice for doing that she should navigate to and take into account the items below:

  1. System path: System path: Procurement management / Transactions / Purchase Orders & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “EU professionals”
  4. Tax category=> IntraVAT+W
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax rate id=> IntraVAT16%+W (summary) + Reverse Charge
    1. Child Tax rate id=>Import0%(Tax Book type=> “Purchase Tax Book”)
    2. Child Tax rate id=> IntraVAT16% (Tax Book type=> “Purchase Tax Book”)
    3. Child Tax rate id=> IntraVAT-16%(Tax Book type=> “Sales Tax Book”)
    4. Child Tax rate id=>W24% (Tax Book type=> “empty”)
  7. Received invoice number => 011399
  8. Purchase invoice date=> 05-02-2009 (=Operation date =>05-02-2009)
  9. Vendor name => EU Professional PPP
  10. Tax base amount => 250.000€
  11. Purchase VAT rate=> 0
  12. Purchase VAT amount=> 0
  13. Purchase VAT rate=>16
  14. VAT amount=> 40.000 €
  15. Sales VAT rate=>-16
  16. Sales VAT amount=> -40.000€
  17. EC tax rate=> 0
  18. EC tax amount=> 0
  19. Deductible VAT amount=> 40.000€
  20. Invoice amount => 190.000€ (due to W=-60.000€)

The operation code for this kind of transactions must be “I ” as Reverse Charge parameter is checked.

Services Purchase to an international professional - Alice creates a purchase order of a service to be provided by an International professional and later on the corresponding purchase invoice for doing that she should navigate to and take into account the items below:

  1. System path: Procurement management / Transactions / Purchase Orders & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “International professionals”
  4. Tax category=> ImportVAT+W
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax rate id=> ImportVAT16%+W24% (summary)
    1. Child tax rate id=> ImportVAT16% (Tax Book type=> “Purchase Tax Book”)
    2. Child tax rate id=>W24%(Tax Book type=> “empty”)
  7. Received invoice number => 0089778
  8. Purchase invoice date=> 21-02-2009 (=Operation date =>21-02-2009)
  9. Vendor name => International Professional PNMMM
  10. Tax base amount => 150.000€
  11. VAT rate=> 16
  12. VAT amount=> 24.000 €
  13. EC tax rate=> 0
  14. EC tax amount=> 0
  15. Deductible VAT amount=> 24.000€
  16. Invoice amount => 138.000€ (due to W=-36.000€)

The operation code for this kind of transactions must be “ ”.(blank)

Purchase Invoice (non-deductible)

Goods purchase to a national vendor (EC scenario) - Alice creates a purchase order, later on the corresponding Goods receipt if any and a purchase invoice to a “National Vendor”, in this case Alice company is a retailer company under EC tax regimen, for doing that she should navigate to and take into account the items below::

  1. System path: Procurement management / Transactions / Purchase Orders & Good Receipt & Purchase invoices
  2. AP Invoice document type
  3. Business partner tax category=> “National Vendor
  4. Tax category => VAT+EC
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax rate id=> VAT16%+EC4% (summary)
    1. Child Tax rate id=> VAT16% (Tax Book type=> “Purchase Tax Book”)
    2. Child Tax rate id=> EC4% (Tax Book type=> “Purchase Tax Book”)
    3. Non-deductible parameter set as =>YES
    4. and Equivalence Charge parameter set as=> YES.
  7. Received invoice number=> 1345
  8. Purchase invoice date=> 10-01-2009 (=Receipt date => 10-01-2009)
  9. Vendor Name=> National Vendor Y
  10. Tax base amount=> 2000€
  11. VAT rate=> 16
  12. VAT amount=> 320€
  13. EC rate=>4
  14. EC amount=>80€
  15. Deductible VAT amount=>0€
  16. Invoice amount=>2400€

The operation code for this kind of transactions must be “ ”.(blank)

Purchase credit invoice

Alice needs to enter in the system a purchase credit invoice in order to correct a purchase invoice previously entered in the system due to goods return, for doing that she should navigate to and take into account the items below:

  1. System path: System path: Procurement management / Transactions / Purchase invoices
  2. Transaction Document: AP credit invoice
  3. Business partner tax category=> “International vendor”
  4. Tax category: ImportVAT
  5. Sales/Purchase type=> “Purchase tax”
  6. Tax Book type=> “Purchase Tax Book”
  7. Tax rate id=> ImportVAT16%
  8. Received invoice number => A054044 (Original invoice = 054044)
  9. Purchase invoice date=> 16-01-2009 (=Operation date => Original Posting date=>15-01-2009)
  10. Vendor name => International Vendor I
  11. Quantity => -5
  12. Tax base amount => 4.500€
  13. VAT rate=> 16
  14. VAT amount=> 720€
  15. EC tax rate=> 0
  16. EC tax amount=> 0
  17. Deductible VAT amount=> 720€
  18. Invoice amount => 5.220€

In this case the operation date will be the posting date of the original invoice date that is being corrected by the purchase credit invoice.

If the purchase credit invoice is correcting more than 1 invoice, then this field will get the value of the last day of the month when the last of all these invoices were posted.

The operation code for this kind of transactions must be “D” as we are talking about an AP credit invoice

Sales Invoice

Mike creates a sales order based on a customer/s need/s. Once the goods have been sent by his company through a Good shipment, it is possible for him to issue a sales invoice/s and send it/them to the corresponding customer together with good shipment documentation, by example a packing slip. In general, sales transactions and therefore sales invoices could be the result of goods shipments or services provided to a customer or third party located in Spain or located in the EU or located abroad, so depending on the destination of the goods and the type of goods/services provided, the VAT rate to collect (VAT-fiscal debit) will be different. Most common scenario are detailed below:

Goods Sale to a National customer – Mike creates a sales order, later on the corresponding Goods Shipment if any and a sales invoice to a “National customer” for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Goods shipment & Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> National customer
  4. Tax category: SalesVAT
  5. Sales/Purchase type=> “Sales tax”
  6. Tax Book type=> “Sales Tax Book”
  7. Tax rate id=> SalesVAT16%
  8. Issued Invoice Number => 0001
  9. Invoice date => 03-01-2009 (=Shipment date => 03-01-2009)
  10. Customer name => National customer AAA
  11. Tax base amount => 25.000€
  12. VAT rate => 16
  13. VAT amount=> 4.000€
  14. EC tax rate=> 0
  15. EC tax amount=> 0€
  16. Invoice amount=> 29.000€
    The operation code for this kind of transactions must be “”.(blank)

Goods Sale to a National retailed (EC scenario) - In this case, Mike's company sells goods to a national retailer company, therefore both taxes VAT and ED must be included in the sales invoice. Mike creates a sales order, later on the corresponding Goods Shipment if any and a sales invoice to a “National retailer” for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Goods shipment & Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> National retailer
  4. Tax category: SalesVAT+EC
  5. Sales/Purchase type=> “Sales tax”
  6. Tax Book type=> “Sales Tax Book”
  7. Tax rate id=> SalesVAT7%+EC1,5% (summary)
    1. Child tax rate id=> SalesVAT7%(Tax Book type=> “Sales Tax Book”)
    2. Child tax rate id=>EC1,5%(Tax Book type=> “Sales Tax Book”)
  8. Issued Invoice Number => 0002
  9. Invoice date => 05-01-2009 (=Shipment date => 05-01-2009)
  10. Customer name => National retailer RRRR
  11. Tax base amount => 345.000€
  12. VAT rate => 7
  13. VAT amount=> 24.150€
  14. EC tax rate=> 1,5
  15. EC tax amount=> 5.175€
  16. Invoice amount=> 374.325€

The operation code for this kind of transactions must be “”.(blank)

Goods Sale to an EU customer - Mike creates a sales order, later on the corresponding Goods Shipment if any and a sales invoice to a “EU customer” for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Goods shipment & Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> National customer
  4. Tax category: SalesVAT
  5. Sales/Purchase type=> “Sales tax”
  6. Tax Book type=> “Sales Tax Book”
  7. Tax rate id=> SalesIntraVAT0%
  8. Issued Invoice Number => 0003
  9. Invoice date => 15-01-2009 (=Shipment date => 15-01-2009)
  10. Customer name => EU customer EEE
  11. Tax base amount => 25.000€
  12. VAT rate => 0
  13. VAT amount=> 0€
  14. EC tax rate=> 0
  15. EC tax amount=> 0€
  16. Invoice amount=> 25.000€

The operation code for this kind of transactions must be “”.(blank)

Goods Sale to an international customer - Mike creates a sales order, later on the corresponding Goods Shipment if any and a sales invoice to an “International customer” for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Goods shipment & Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> “International customer”
  4. Tax category: ExportVAT
  5. Sales/Purchase type=> “Sales tax”
  6. Tax Book type=> “Sales Tax Book”
  7. Tax rate id=> ExportVAT0%
  8. Issued Invoice Number => 0004
  9. Invoice date => 21-01-2009 (=Shipment date => 21-01-2009)
  10. Customer name => International customer III
  11. Tax base amount => 1.125.000€
  12. VAT rate => 0
  13. VAT amount=> 0€
  14. EC tax rate=> 0
  15. EC tax amount=> 0€
  16. Invoice amount=> 1.125.000€

The operation code for this kind of transactions must be “”.(blank)

Service sale to a National customer - Mike creates a sales order for a service to be provided to a National customer, and later on the corresponding sales invoice for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> National customer
  4. Tax category: SalesVAT+W
  5. Sales/Purchase type=> “Sales tax”
  6. Tax rate id=> SalesVAT16%+W15%
    1. Child tax rate id=> SalesVAT16% (Tax Book type=> “Sales Tax Book”)
    2. Child tax rate id=> W15% (Tax Book type=> “empty”)
  7. Issued Invoice Number => 0005
  8. Invoice date => 03-02-2009 (=Operation date => 03-02-2009)
  9. Customer name => National customer AAA
  10. Tax base amount => 327.000€
  11. VAT rate => 16
  12. VAT amount=> 52.320€
  13. EC tax rate=> 0
  14. EC tax amount=> 0€
  15. Invoice amount=> 331.320€ (due to W=48.000)

The operation code for this kind of transactions must be “”.(blank)

Service sale provided to an UE customer - Mike creates a sales order for a service to be provided to a EU customer, and later on the corresponding sales invoice for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> EU customer
  4. Tax category: SalesIntraVAT+SalesW
  5. Sales/Purchase type=> “Sales tax”
  6. Tax rate id=> SalesIntraVAT0%+SalesW15%
    1. Child tax rate id=> SalesIntraVAT0% (Tax Book type=> “Sales Tax Book”)
    2. Child tax rate id=> SalesW15% (Tax Book type=> “empty”)
  7. Issued Invoice Number => 0006
  8. Invoice date => 10-02-2009 (=Operation date => 10-02-2009)
  9. Customer name => EU customer AAA
  10. Tax base amount => 564.000€
  11. VAT rate => 0
  12. VAT amount=> €
  13. EC tax rate=> 0
  14. EC tax amount=> 0€
  15. Invoice amount=> 479.400€ (due to W=84.600

The operation code for this kind of transactions must be “”.(blank)

Service provided to an International customer - Mike creates a sales order for a service to be provided to an international customer, and later on the corresponding sales invoice for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Sales invoice
  2. AR Invoice document type
  3. Business partner tax category=> International customer
  4. Tax category: ExportVAT+SalesW
  5. Sales/Purchase type=> “Sales tax”
  6. Tax rate id=> ExportVAT0%+SalesW15%
    1. Child tax rate id=> ExportVAT0% (Tax Book type=> “Sales Tax Book”)
    2. Child tax rate id=> SalesW15% (Tax Book type=> “empty”)
  7. Issued Invoice Number => 0007
  8. Invoice date => 22-02-2009 (=Operation date => 22-02-2009)
  9. Customer name => International customer IIII
  10. Tax base amount => 564.000€
  11. VAT rate => 0
  12. VAT amount=> €
  13. EC tax rate=> 0
  14. EC tax amount=> 0€
  15. Invoice amount=> 479.400€ (due to W=84.600)

The operation code for this kind of transactions must be “”.(blank)

Sales credit invoice

Mike needs to enter in the system a sales credit invoice in order to correct a sales invoice previously entered in the system due to goods returns, for doing that she should navigate to and take into account below items:

  1. System path: Sales Management / Transactions / Sales Order& Sales invoice
  2. Transaction Document: AR credit note
  3. Business partner tax category=> International customer
  4. Tax category: ExportVAT+SalesW
  5. Sales/Purchase type=> “Sales tax”
  6. Tax Book type=> “Sales Tax Book”
  7. Tax rate id=> ExportVAT0%+SalesW15%
  8. Child tax rate id=> ExportVAT0% (Tax Book type=> “Sales Tax Book”)
  9. Child tax rate id=> SalesW15% (Tax Book type=> “empty”)
  10. Issued Invoice Number => 0008
  11. Invoice date => 25-02-2009 (=Operation date = posting date> 22-02-2009)
  12. Customer name => International customer IIII
  13. Quantity => 5
  14. Tax base amount => 564.000€
  15. VAT rate => 0
  16. VAT amount=> €
  17. EC tax rate=> 0
  18. EC tax amount=> 0€
  19. Invoice amount=> 479.400€ (due to W=-84.600)

In this case the operation date will be the posting date of the original invoice date that is being corrected by the sales credit invoice.

If the sales credit invoice is correcting more than 1 invoice, then this field will get the value of the last day of the month when the last of all these invoices were posted.

The operation code for this kind of transactions must be “D” as we are talking about a negative AR credit invoice.

Auto-invoices and auto-credit invoices

Auto-invoices and Auto-credit invoices are generated by a Spanish company (destination company) in the case of the origin company which supplies the services is not located in Spain which is the ES VAT application country but in the EU, according to VAT calculation at destination criteria.

It is important to state that auto-invoice are not mandatory anymore in case of intra-community acquisitions of goods since January 2004.

Therefore there are 2 scenario here:

Scenario 1 – see Section 3.2.1 above scenario 5

The summary Tax rate is checked as “Reverse Charge” .

Then all the 3 tax entries must have OPERATION CODE=”I”


Scenario 2 – see Section 3.2.1 above scenario 2

The summary Tax rate is NOT checked as “Reverse Charge”.

Invoices including different VAT rate (%) and EC tax rate (%)

Mike needs to enter in the system a sales invoice which contains different VAT rate, for doing that he should navigate to and take into account the items below:

  1. System path: Sales Management / Transactions / Sales Order& Goods shipment & Sales invoice
  2. Business partner tax category=> National customer
  3. Customer name National customer AAA
  4. Issue invoice number 0009
  5. Invoice date => 01-03-2009 (=Shipment date => 01-03-2009)
  6. Sales invoice line 1
    1. item 001
    2. Tax rate id => SalesVAT16%+EC4% (Tax Book type=> “Sales Tax Book”)
    3. Child tax rate id => SalesVAT16%
      Tax Book type=> “Sales Tax Book”
    4. Child Tax rate id=>EC4%
      Tax Book type=> “Sales Tax Book”
      Equivalence charge parameter set as => Yes
    5. Tax base amount => 3.400€
    6. VAT rate => 16
    7. VAT amount=> 544€
    8. EC rate=>4
    9. EC amount=>136€
  7. Sales invoice line 2
    1. item 002
    2. Tax rate id => Sales VAT7%+EC1,5%
    3. Child tax rate id => SalesVAT7%
      Tax Book type=> “Sales Tax Book”
    4. Child Tax rate id=>EC1,5%
      Tax Book type=> “Sales Tax Book”
      Equivalence charge parameter set as => Yes
    5. Tax base amount=>4.400€
    6. VAT rate=>7
    7. VAT amount=> 308€
    8. EC rate=>1,5
    9. EC amount=>66€
  8. Total sales invoice amount=>(3.400€+544€+136€+4.400€+308€+66€)=>8.854€

The operation code for this kind of transactions must be “C”. In the case of a issue/received corrective invoice having more than one tax rate, that operation must be linked to an operation key = “D”.

Invoice dates & Operation dates

Peter should know that Invoice Register Books must shown the invoice date (for either issued or received invoice) only in case invoice date = operation date.

In the case of Issued invoices the date to be shown in the Issued Invoice Register books will be the shipment date (operation date); in case there is no shipment date, issued invoice date will be retrieved and shown, see sales scenarios above.

In the case of an invoice with several shipments, the first one (first shipment date) will be taken.

In the case of Received invoices the date to be shown in the Received Invoice Register books will be the receipt date (operation date); in case there is no receipt date, received invoice date will be retrieved and shown, see purchase scenarios above.

In the case of an invoice with several receipts, the first one (first receipt date) will be taken.In the case of corrective invoices, the operation date will be the posting date of the original invoice date that is being corrected by the sales credit invoice, see above scenario 3.2.5 and 3.2.3

OB ERP manage another date which is the “Tax Date” which is not going to be used for this kind of Invoice Register Books as the date to be taken into account are invoice date, shipment date or receipt date.


Invoice Register books launch

Once Mike and Alice have entered in the system all the issued and received invoices, Peter must be able to launch Invoice Register Books.

Peter must have into account which is the applicable fiscal settlement period, therefore he would need to launch the Invoice Register Books dated on March 31st to check the VAT information referred to the 1st fiscal quarter (January to March) as it will have to be submitted to the Tax authorities within the next 20 (April 2009). For doing that Peter should navigate to:

Financial Management / Accounting / Analysis Tools / Tax Register BooksOnce there Peter needs to enter below information:

Organization Id => Peter must select the organization for which Invoice Register Books needs to be launched.
Invoice Register Book => Peter should be able to select any of the Invoice Register Book he created in the setup (Financial Management / Accounting / Setup / Invoice Register Books)
Fiscal year => Peters should select here the fiscal year he is willing to launch the Register Book for. Fiscal year information should be retrieved from Financial Management / Accounting / Setup / Fiscal calendar/ Calendar / Year => 2009
Fiscal period From / To => Peter should select here the specific fiscal period for a given fiscal year he is willing to launch the Register Book for. Fiscal period information should be retrieved from Financial Management / Accounting / Setup / Fiscal calendar/ Calendar / Year /Period => From January 2009 To March 2009

and then press the button “Create Tax Book lines

Invoice Register books inquiry

  1. Once Peter has launched the corresponding Invoice Register Book, he should be able to Inquiry Invoice Register Books lines in a new tab named “ Invoice Register Book lines”.

From here Peter should be able to print the correspondent Issued Invoice Register book or Received Invoice Register book as a pdf file.

Issued Invoices Register book content must be:

Reg number Inv number Invoice date (or operation date) Customer name Customer tax id Operation key Tax base amount VAT rate (%) VAT amount EC rate (%) EC amount Invoice amount
0001 0001 03-01-2009 National customer AAA A7654545 “ “ 25.000,00 16 4.000,00 0 0,00 29.000,00
0002 0223 05-01-2009 EU Vendor Z EU8888 “ “ 3.000,00 16 480,00 0 0,00 3.000,00
0003 0002 05-01-2009 National Retailer RRRR B7876545 “ “ 345.000,00 7 24.150,00 1,5 5.175,00 374.325,00
0004 0003 15-01-2009 EU customer EEE EU111122 “ “ 25.000,00 0 0,00 0 0,00 25.000,00
0005 0004 21-01-2009 International customer III EU54353435 “ “ 1.125.000,00 0 0,00 0 0,00 1.125.000
0006 0005 03-02-2009 National customer AAA A7654545 “ “ 327.000,00 16 52.320,00 0 0,00 331.320,00
0007 A01 05-02-2009 EU Professional PPP EU88876656 “I” 250.000,00 16 40.000,00 0 0,00 40.000,00
0008 0006 10-02-2009 EU customer AAA EU56353635 “ “ 564.000,00 0 0,00 0 0,00 479.400,00
0009 0007 22-02-2009 International customer III EU54353435 “ “ 564.000,00 0 0,00 0 0,00 479.400
0010 0008 22-02-2009 International customer III EU54353435 “ “ -564.000,00 0 0,00 0 0,00 -479.400
0011 0009 01-03-2009 National customer AAA A7654545 “C” 3.400,00 16 544,00 4 136,00 8.854,00
0011 0009 01-03-2009 National customer AAA A7654545 “C” 4.400,00 7 308,00 1,5 66,00 8.854,00

Received Invoices Register book content must be:

Reg number Invoice number Invoice date (or operation date) Vendor name Vendor tax id Operation key Tax base amount VAT rate (%) VAT amount EC rate (%) EC amount Deductible VAT amount Invoice amount
0001 1224 01-01-2009 National Vendor X B4444444 “ “ 1.000,00 16 160,00 0 0,00 160,00 1.160,00
0002 0223 05-01-2009 EU Vendor Z EU8888 “ “ 3.000,00 16 480,00 0 0,00 480,00 3.000,00
0003 0223 05-01-2009 EU Vendor Z EU8888 “ “ 3.000,00 0 0,00 0 0,00 0,00 3.000,00
0004 1345 10-01-2009 National Vendor I B7676544 “ “ 2.000,00 16 320,00 4 80,00 0,00 2.400,00
0005 054044 15-01-2009 International Vendor I I7877683 “ “ 4.500,00 16 720,00 0 0,00 720,00 5.220,00
0006 A054044 15-01-2009 International Vendor I I7877683 “D “ -4.500,00 16 -720,00 0 0,00 -720,00 -5.220,00
0007 223389 01-02-2009 National Professional PN A8989989 “ “ 100.000,00 16 16.000,00 0 0,00 16.000,00 101.000,00
0008 011399 05-02-2009 EU Professional PPP EU88656 “I” 250.000,00 0 0,00 0 0,00 0,00 190.000,00
0009 A01 05-02-2009 EU Professional PPP EU88656 “I” 250.000,00 16 40.000,00 0 0,00 40.000,00 190.000,00
0010 0089778 21-02-2009 International Professional PNMMM EU97573 “ “ 150.000,00 16 24.000,00 0 0,00 24.000,00 138.000,00

Invoice Register books re-launch

Peter launched first time the Issued Invoice Register book dated on March 31st but dated on April 1st a new issue invoice needs to be created in the system for a good shipment dated on March 28th which was not entered in the system by Mike by mistake.


Once Mike ends Peter should be able to re-launch the Issue Invoice Register Book dated on April 1st He will have to follow once again the same steps described in section 3.2.9 and the new issue invoiced entered in the system should be listed there.

Rectifications

Peter realizes that there is a book registry (or registries) which is (are) not right due to an error while being registered in the corresponding Invoice Register Book, therefore a corrective invoice do not need to be created but some kind of indication to make clear that there was (were) a transaction/s which were not correctly entered accurately in the corresponding Invoice Register Book.

In those cases he should manually add the corresponding “correct” transaction and link it to an operation key =>”K” and that one/s should be the valid one/s.

This scenario is not likely to happen as OB ERP will list the transactions the way they are in the system so there should not be any case in which an invoice is wrongly registered in a book.

Invoice Register Books approved and final

Once Peter has launched an Invoice Register Book, reviewed it and got it final he should be able to process it by pressing a button named Process. Before doing that he needs to make sure that Mary the accounting manager has closed the correspondent period/periods at least as a “soft” close (temporary) for the invoices; otherwise the system should show an error.

Once an invoice register book is processed below actions must be executed:

As mentioned above, in case of an error which means that Peter needs to re-launch the book once again and after it is final, he will have to un-mark “final” check, open the fiscal period (invoices), enter the new transaction and re-launch the corresponding book once again. That re-launching should take care of the previous Book launched and final in order to get the right number.

In case the book having an error has previous and recent books, so it in the middle, the system will take the number from the previous/final one, and the user will have to re-open and re-launch the recent ones, one by one.


Final Invoice Register Book content should be the content to be taken into account for 340 tax report for a given period of time.

Assumptions & Dependencies:

Assumptions

There is an existing “Invoice Taxes Report” which can be found in Financial Management / Receivable & Payables / Analysis Tools / Invoice Taxes Report, which is not going to be taken into account.

Same applies to an existing feature named "Tax Register Type" which can be found in Financial Management / Receivable & Payables / Setup / Tax Register type and Financial Management / Receivable & Payables / Transactions / Tax payment

Dependencies

Same applies to an existing feature named "Tax Register Type" which can be found in Financial Management / Receivable & Payables / Setup / Tax Register type and Financial Management / Receivable & Payables / Transactions / Tax payment

Design & Technical considerations

Design considerations

As described in section “1.2 Scope “ current development is 340 tax report first implementation stage due to 340 tax report implementation complexity, therefore current development should be designed in the sense of allowing it to be improved or enhance in the future by adding what is described as out of scope now in section “1.2 Scope”

While the initial scope of the feature is limited to the Issued/Received invoice register books implementation as well as register book type and operation codes features, the design of the solution should allow to enhance it in future versions to support additional features like Intra-community and Capital Goods register books as part of the tax report 340 implementation as well as Register Books submission to the tax authorities as a txt file according to 340 file requirements.

In order to allow that current functional specification is providing additional information which is not just related to the Invoice Register Books feature itself but to 340 tax report which is register book type and operation codes, due to the fact that it will help current feature enhancement mainly in relation to the information required by the Issue/Received invoice register books for them to be submitted to the tax authorities as a txt file according to 340 file requirements.

340 tax report implementation will be covered in a separate functional Specification taking into account current first development stage will be already implemented by then, therefore the main focus of 340 tax report functional specification will be Register books left to be implement as well as Register Books txt file creation and validation.

Technical constraints

None.

Openbravo ERP already provides invoicing features as well as tax setup, tax transactions and in general tax related features, therefore and in order to be consistent the existing invoicing and tax related features will be taken into account as part of this new module, besides it could be that some of the existing features have to be enhanced in order to get the setup, work-flow and overall information required for this extension module to work.

Technical Requirements

This document has to be fully reviewed by developers before being signed-off; this section should be specifically reviewed by developers in order to get input if needed.

Object type Data type Value constraints Default value Editable Label Help text
New parameter


Financial Management / Accounting / Setup/ Tax Rates – Tax Book type

List “Purchase Tax Book” or “Sales Tax Book” In case the user select “Purchase tax” as “Purchase/Sales type” tax, the value of this new parameter should be = Purchase Tax Book.


In case the user select “Sales tax” as “Purchase/Sales type” tax, the value of this new parameter should be = Sales Tax Book


It could also be a blank value

Yes Tax Book Type Tax rates marked as purchase tax book will be collected in Purchase Tax Books, tax rates marked as sales tax book will be collected in Sales Tax Books.

In case of an empty value, the correspondent tax rate will not be collected by any tax book.

Purchase and Sales tax books can be found in the path: Financial Management / Receivables & Payables / Analysis Tools / Tax Register Books

New parameter


Financial Management / Accounting / Setup/ Tax Rates – Reverse Charge

Check-box N/A Unmarked Yes Reverse Charge In case Reverse Charge parameter is selected, the tax transaction associated to the tax rate marked as Reverse Charge will have an “I” as Tax Book operation key. Reverse charge scenario implies that 3 child tax rate are created, 2 of them as part of Purchase Tax Book/Tax Book and 1 of them as part of the Sales Tax Book/Tax Book
New parameter


Financial Management / Accounting / Setup/ Tax Rates - Equivalence Charge

Check-box N/A Unmarked Yes Equivalence Charge In case this parameter is selected the tax rate will be mark as Equivalence Charge tax and therefore reported as a separate tax in either Sales or Purchase Tax Book /Tax Books.
Data dictionary


List


“ “ = Single AP/AR invoice


“C” = AP/AR Invoice with different tax rates.


“D”=Credit AP/AR invoice


“I”=Reverse Charge


“K”=Rectification entry

N/A No Tax Books Keys N/A
New window

[Financial Management / Accounting/

Setup / Invoice Register Books setup]

Header fields:


Client- list


Organization-list


Name-text


Type – list


Description-Text


Active-check-box


Starting No-Numeric


Lines fields:


Tax rate-list


Document type-List

N/A


N/A


N/A


E-issued or R-received


N/A


yes/no


N/A


N/A


N/A

Client


Main


Empty


E-issued


Empty


yes


Empty


Empty


Empty

Yes Header:


Client


Organization


Name


Type


Description


Active


Starting No


Lines:


Tax rate


Document type

N/A
New window: Financial Management / Accounting/ Analysis Tools / Invoice Register Books Header fields:


Client-List


Organization-List


Name-Text


Description-Text


Active-check


Invoice Register Book-list


Year-list


From period-list


To Period-list


Credit invoice-check


Processed-check


Final


Header Buttons:

Create Book Lines


Process


Lines (columns)


See section 3.2.10 Invoice register books inquiry

N/A


N/A


N/A


N/A


yes/no


N/A


N/A


N/A


N/A


yes/no


yes/no


yes/no


N/A


N/A


Client


Main


Empty


Empty


yes


N/A


N/A


N/A


N/A


no


no


no


N/A


N/A


Yes Client


Organizations


Name


Descriptions


Active


Invoice Register Book


Year


From Period


To Period


Credit invoice


Processed


Final


Create Book Lines


Process


N/A

User interface

New User Interface

Financial Management / Accounting/ Setup / Invoice Register Books setup


Header


InvoiceRegisterBooksetup.png


Lines

InvoiceRegisterBooksetupLines.png


Financial Management / Accounting/ Analysis Tools / Invoice Register Books


Header


Book Header.png


Lines


Book lines.png

User interface changes

Financial Management / Accounting / Setup/ Tax Rates – Tax Book type


TaxBookType.png


Financial Management / Accounting / Setup/ Tax Rates – Reverse Charge


ReverseCharge.png


Financial Management / Accounting / Setup/ Tax Rates - Equivalence Charge


EC.png

License

License code description

ES Professional Pack will be released under the Openbravo Commercial License (OBCL)

The OBCL needs to be accompanied by a "term sheet" that describes the specific licensing terms per module.

Functionality enabled by the license code

The functionality enable by the license code will be “Issued and Received Invoice Register Books” in the way it is described in this Functional Specification.

Discussion items

Open discussion items

Some internal meetings took place.

Closed discussion items

N/A

Appendix

N/A

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