On Fri, Aug 04, 2017 at 10:37:30AM +0200, Cédric Krier wrote:
> Hi,
>
> In Belgium, we have to generate two listing related to the VAT.
> The first one is a list of all parties with locale VAT number which were
> invoiced during the previous year (civil year). It must include the sum
> without taxes of the invoiced amount and the sum of the taxes.
> The second is a list of the all parties with EU VAT number (but not
> locale) with the sum of invoiced amount (without taxes but the rate is
> 0%) and a tax code (L, T or S) depending of the operation (service,
> goods, triangular goods).
>
> [...]
>
> I would like to know if this is general for all EU countries, if the
> reports are similar. If so, I will make a proposal for a account_eu
> module.
>
In France, this kind of declaration should be done monthly (and the
format is different from Belgium).
The goods trade declaration is mandatory as soon you are subject to VAT
and you engaged intra- Community trade.
Depending the amount of arrivals and dispatches, the reporting level
changes: beyond €460 000 a detailed declaration is required for arrivals
and dispatches ; whereas below €460 000 a simplified declaration is
enough for dispatches (and no declaration for arrivals).
Some links:
- [fr]
http://www.douane.gouv.fr/articles/a10897-notions-essentielles-sur-la-declaration-d-echanges-de-biens
- [en]
http://www.douane.gouv.fr/articles/a13025-formalities-for-intra-community-trade
More elements on elements required for detailed/simplified declaration:
- [fr]
http://www.douane.gouv.fr/articles/a10896-comment-remplir-sa-declaration-d-echanges-de-biens
Thanks.
--
Sebastien Marie