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.

Configuration¶

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.

Position fiscale¶

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.

Assurez-vous qu’une entreprise constitutive a été sélectionnée auparavant, puis allez à Comptabilité ‣ Configuration ‣ Positions fiscales, et créez une nouvelle position fiscale. Cliquez sur l’onglet Correspondance de taxes, sélectionnez la Taxe sur le produit habituellement appliquée sur les transactions entre entreprises non constitutives et dans Taxe à appliquer, sélectionnez 0% de taxe à appliquer aux transactions entre sociétés constitutives.

Faites de même pour l’onglet Correspondance de comptes le cas échéant et répétez ce processus pour chaque entreprise constitutive de votre base de données.

Example

En fonction de votre package de localisation, les taxes peuvent varier de la capture d’écran affichée.

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.

Déclaration de TVA¶

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.