Tax units¶
重要
这仅适用于多公司环境。
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.
Example
Enterprise A owes €300.000,00 of VAT taxes and enterprise B can recover €280.000,00 of VAT taxes. They form up as a tax unit so that the two amounts balance out and must conjointly only pay €20.000,00 of VAT taxes.
配置¶
To create a tax unit, go to , 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.
财政状况¶
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.
确保在此之前已选择了一个组成公司，然后转到 ，并 创建 一个新的 税务位置 。点击 税务映射 选项卡，选择通常用于 非组成 交易的 产品税 ，并在 应用税 中选择 0% 的税务以应用于 组成 交易。
如果需要，对于 Account Mapping 选项卡也执行相同操作，并且对于您数据库中的 每个 子公司都重复此过程。
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.
另请参阅
税务报告¶
The representative company can access the aggregated tax report of the tax unit by going to , 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.
