Tax units¶

A tax unit is a group of VAT-taxable enterprises that are legally independent of each other but are closely linked financially, organizationally, and economically and therefore considered the same VAT-taxable enterprise. Tax units are not mandatory, but if created, constituent companies of the unit must belong to the same country, use the same currency, and one company must be designated as the representative company of the tax unit. Tax units receive a specific tax ID intended only for tax returns. Constituent companies keep their tax ID used for commercial purposes.

Konfiguration¶

To create a tax unit, go to Accounting ‣ Configuration ‣ Tax Units, and click New. Enter a name for the unit, select a Country, the Companies to incorporate in the unit, the Main Company, and the Tax ID of the constituent company of that tax unit.

Steuerposition¶

As transactions between constituents of the same tax unit are not subject to VAT, it is possible to create a tax mapping (fiscal position) to avoid the application of VAT on inter-constituent transactions.

Vergewissern Sie sich, dass zuvor ein verbundenes Unternehmen ausgewählt wurde, und gehen Sie dann zu Buchhaltung –> Konfiguration –> Steuerpositionen, und erstellen Sie eine Neue Steuerposition. Klicken Sie im Reiter Steuerzuordnung, wählen Sie die Steuern auf Produkt, die normalerweise für nichtverbundene Transaktionen angewendet wird, und wählen Sie unter Zu erhebende Steuer die 0%-Steuer, die für verbundene Transaktionen angewendet werden soll.

Führen Sie dasselbe für den Reiter Kontozuordnung durch, falls erforderlich, und wiederholen Sie diesen Vorgang für jedes verbundenes Unternehmen in Ihrer Datenbank.

Example

Je nach Ihrem Lokalisierungspaket können die Steuern von dem angezeigten Screenshot abweichen.

Then, assign the fiscal position by opening the Contacts app. Search for a constituent company, and open the contact’s card. Click the Sales & Purchase tab, and in the Fiscal Position field, input the fiscal position created for the tax unit. Repeat the process for each constituent company card form, on each company database.

Steuerbericht¶

The representative company can access the aggregated tax report of the tax unit by going to Accounting ‣ Reporting ‣ Tax Report, and selecting the tax unit in Tax Unit. This report contains the aggregated transactions of all constituents and the .XML export contains the name and VAT number of the main company.