VAT export: recalculated from scratch, complete CA3 lines and archiving of declared amounts

The base multiplied by the number of payments

Under VAT on cash receipts, the module took the full invoice as soon as a payment was recorded within the period, and started again at the next payment. A join without aggregation further multiplied the base by the number of payments attached.

An invoice of 1,000 euros excluding tax paid in three instalments could thus be declared three times. Each payment now carries only the fraction of the invoice it settles: 600 euros received on 1,200 including tax give a base of 500 euros, not 1,000.

What was not counted, and what was counted wrongly

• Draft invoices and abandoned invoices were included in the taxable base. They have been removed from it.
• Credit notes reduced no base: only credit amounts were summed. They are now taken into account.
• Invoice lines without a product were absent from turnover, because the classification relied on the accounting accounts of the products. For anyone invoicing with free lines, the exported turnover was close to zero.
• Non-taxed transactions were counted twice when an invoice was issued in one period and paid in the next.

The calculation now starts from the invoices themselves and no longer from the accounting entries. A period that has not yet been transferred to accounting therefore gives a correct result, and free lines count like the others.

A complete CA3 grid

Three lines were missing and their amounts ended up elsewhere, or nowhere:

• 2A, purchases of intra-Community services, which were grouped with acquisitions of goods;
• 3A, purchases from a taxable person not established in France;
• 06, intra-Community supplies of goods, until now merged with line 05. This line is the one the tax authorities reconcile with the recapitulative VAT statement.

The classification of a transaction no longer depends on the accounting account of the product but on the customer's country and intra-Community VAT number, which corresponds to the applicable rule.

VAT on intra-Community purchases and imports is moreover reverse-charged: it is entered both as gross VAT and as deductible VAT, whereas the bases were previously displayed without the corresponding tax.

Finally, totals 16, 23, 25 and 28 have been added. A negative balance is now displayed as a VAT credit on its own line, and no longer as a negative amount to pay.

Deductible VAT: fixed assets are no longer counted twice

The fixed assets line was announced as being entered manually, whereas the "other goods and services" line already added up all supplier invoices, fixed assets included. Anyone following the document therefore deducted twice.

Fixed assets are now identified from the accounting breakdown and entered on line 19, outside line 20. VAT on approved expense reports is taken into account, and the module configuration makes it possible to designate the accounts whose VAT is not deductible by nature, fuel or entertainment expenses for example.

Archiving what has been declared

Until now, nothing remained of an export: replaying it after modifying the invoices gave different amounts, with no trace of what had been filed.

A button now makes it possible to archive the calculation under a period reference. When reopening a period that has already been archived, the module displays the archived amounts alongside the current amounts and the number of invoices modified since. This is what makes it possible to know that an adjustment is required, instead of discovering it during an audit.

A calculation containing an error cannot be archived.

The rest

• Monthly, quarterly or annual periodicity, where only the month was possible.
• The tax point regime comes from Dolibarr's native configuration (Home > Setup > Taxes) instead of being hard-coded. This module and the native VAT pages can therefore no longer diverge over the same period.
• The document carries the company name, the SIREN, the intra-Community VAT number and the period, without which it could not be attached to any return.
• Consistency checks have been added: reconciliation with the payments actually received, discrepancy between invoiced VAT and the base multiplied by the rate, reporting of local taxes, down payments and credit notes converted into a discount.
• The company's country is no longer assumed to be France: the applicable grid follows from it, and the module warns if the form presented does not match the country of establishment.

Update

Deploy the module as usual, then disable and re-enable Export pour TVA: it is this action that creates the archiving table and the new permission Archive a VAT calculation, which must then be granted to the users concerned.

While you are at it, check the tax point regime in Home > Setup > Taxes, as well as the country and VAT number of your European customers: it is on these two pieces of information that the breakdown between lines 04, 05, 06 and 5A now depends.

The amounts remain an aid to filling in the form, to be compared with your accounts before any filing. The module transmits nothing electronically.