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.

Configuração¶

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.

Posição fiscal¶

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.

Be sure a constituent company has been selected before, then go to Accounting ‣ Configuration ‣ Fiscal Positions, and Create a new fiscal position. Click the Tax Mapping tab, select the Tax on Product usually applied for non-constituent transactions, and in Tax to Apply, select the 0% tax to apply for constituent transactions.

Do the same for the Account Mapping tab if required, and repeat this process for each constituent company on your database.

Example

Depending on your localization package, taxes may vary from the screenshot displayed.

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.

Relatório fiscal¶

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.