diff --git a/content/applications/finance/fiscal_localizations/luxembourg.rst b/content/applications/finance/fiscal_localizations/luxembourg.rst index 0ad449feab..aad0a8bde5 100644 --- a/content/applications/finance/fiscal_localizations/luxembourg.rst +++ b/content/applications/finance/fiscal_localizations/luxembourg.rst @@ -2,11 +2,12 @@ Luxembourg ========== -Configuration -============= +.. _localizations/luxembourg/modules: + +Modules +======= -:ref:`Install ` the following modules to get all the features of the Luxembourgish -localization: +The following modules are installed automatically with the Luxembourgish localization: .. list-table:: :header-rows: 1 @@ -20,79 +21,107 @@ localization: * - :guilabel:`Luxembourg - Accounting Reports` - `l10n_lu_reports` - Country-specific reports - * - :guilabel:`Luxembourg - Annual VAT Report` - - `l10n_lu_reports_annual_vat` - - Country-specific reports -.. image:: luxembourg/modules.png - :align: center - :alt: The three modules for the Luxembourgish Fiscal Localization Package on Odoo +.. note:: + In some cases, such as when upgrading to a version with additional modules, it is possible that + modules may not be installed automatically. Any missing modules can be manually :ref:`installed + `. -.. tip:: - Installing the module :guilabel:`Luxembourg - Accounting Reports` installs all three modules at - once. +.. _localizations/luxembourg/overview: -Standard Chart of Accounts - PCN 2020 -===================================== +Localization overview +===================== -Odoo's :ref:`fiscal localization package ` for Luxembourg includes -the current **Standard Chart of Accounts (PCN 2020)**, effective since January 2020. +The Luxembourgish localization includes the following features: -eCDF tax return -=============== +- :doc:`../accounting/get_started/chart_of_accounts`: a predefined set of accounts that follows the + current official accounting standards (PCN 2020) +- :ref:`localizations/luxembourg/taxes`: pre-configured tax rates, including standard (17%), + reduced (14%, 8%, and 3%) and zero-rated VAT, intra-community, and zero-rated export taxes +- :doc:`../accounting/taxes/fiscal_positions`: automated account and tax adjustments based on + customer or supplier +- :ref:`localizations/luxembourg/e-invoicing`: E-invoicing with Peppol +- :ref:`localizations/luxembourg/tax-reporting`: detailed overview of your VAT liability, and + generation of monthly and annual VAT declarations in XML format to upload to the :abbr:`eCDF + platform (plateforme électronique de Collecte des Données Financières)` +- :ref:`localizations/luxembourg/faia`: generation of audit files in the :abbr:`FAIA (Fichier + d’Audit Informatisé AED)` (Luxembourgish SAF-T) format -Tax returns in Luxembourg require a specific XML file to upload on the eCDF. +.. _localizations/luxembourg/taxes: -To download it, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, and -click on :guilabel:`Export eCDF declaration`. +Taxes +----- -.. seealso:: - - :doc:`../accounting/reporting/tax_returns` - - `Platform for electronic gathering of financial data (eCDF) `_ +The following :doc:`taxes <../accounting/taxes>` are available by default with the Luxembourgish +localization package: -Annual tax report -================= +- standard VAT (17%): applied to most goods and services within Luxembourg +- reduced VAT (14%, 8%, and 3%): applied to some goods and services within Luxembourg +- zero-rated VAT: applied to goods and services not subject to VAT +- intra-community VAT: applied to goods and services sold to or purchased from VAT-registered + persons located in other EU countries +- export tax (0%): zero-rated tax applied to goods and services exported outside Luxembourg -You can generate an XML file to electronically file your annual tax report with the tax office. +.. _localizations/luxembourg/e-invoicing: -To do so, go to :menuselection:`Accounting --> Report --> Luxembourg --> Annual Tax Report`, click -on :guilabel:`Create`, then define the annual period in the :guilabel:`Year` field. +E-invoicing +----------- -The **simplified annual declaration** is automatically generated. You can manually add values in all -the fields to get a **complete annual declaration**. +Odoo users in Luxembourg can register on the :ref:`accounting/e-invoicing/peppol` network, which +allows exchanging e-invoices and credit notes with other participants on the network. -.. image:: luxembourg/annual-tax-report.png - :align: center - :alt: Odoo Accounting (Luxembourg localization) generates an annual tax declaration. +The e-invoice format in Luxembourg is **BIS Billing 3.0**. -To help you complete it, you can use the information provided on the :guilabel:`Tax Report`. To do -so, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, then click on the -:guilabel:`Tax Report` dropdown menu and select the type of report you want to display. +.. important:: E-invoicing via Peppol is mandatory for all B2G transactions in Luxembourg. -.. image:: luxembourg/tax-report-types.png - :align: center - :alt: Dropdown menu to select the type of Tax Report +.. _localizations/luxembourg/tax-reporting: -Finally, click on :guilabel:`Export XML` to download the XML file. +Tax reporting +============= -.. note:: - This feature requires the module :guilabel:`Luxembourg - Annual VAT Report` to be installed. +In Luxembourg, companies must submit a VAT declaration on a monthly, quarterly, or annual basis to +the tax office, depending on their turnover. Companies that submit a monthly or quarterly +declaration are also required to submit the annual declaration. -FAIA (SAF-T) -============ +Both monthly/quarterly and annual VAT declarations can be exported as XML files to upload on the +:abbr:`eCDF platform (plateforme électronique de Collecte des Données Financières)`. -**FAIA (Fichier d’Audit Informatisé AED)** is a standardized and structured file that facilitates -the exchange of information between the taxpayers' accounting system and the tax office. It is the -Luxembourgish version of the OECD-recommended SAF-T (Standard Audit File for Tax). +Go to :menuselection:`Accounting --> Reporting --> Tax Report`. -Odoo can generate an XML file that contains all the content of an accounting period according to the -rules imposed by the Luxembourg tax authorities on digital audit files. +In the :icon:`fa-book` :guilabel:`Report` selector, choose :guilabel:`Tax Report (LU)` to view the +monthly/quarterly VAT declaration, or :guilabel:`Annual VAT Declaration (LU)` to view the annual +VAT declaration. Select an appropriate period using the :icon:`fa-calendar` (:guilabel:`Period`) +selector: the monthly/quarterly declaration expects a period of one month or one quarter, while the +annual declaration expects a period of one year. -.. note:: - This feature requires the module :guilabel:`Luxembourg - Accounting Reports` to be installed. +.. note:: The Annual VAT declaration comes pre-populated with the year's total VAT debit, but + requires the user to manually distribute this amount into the sales categories defined in the + report, before exporting to XML. Use the :icon:`fa-pencil` (:guilabel:`Edit`) icon to enter the + amount for each category. + +Once the declaration is correct, click on the :icon:`fa-cog` (:guilabel:`action menu`) icon, then +click :guilabel:`XML` to export it in XML format for upload to eCDF. + +.. image:: luxembourg/annual-tax-report.png + :alt: Odoo Accounting (Luxembourg localization) exports an annual VAT declaration in XML format. + +.. seealso:: + - :doc:`../accounting/reporting/tax_returns` + - `Tax office website - VAT declaration `_ + - `Platform for electronic gathering of financial data (eCDF) `_ + +.. _localizations/luxembourg/faia: + +FAIA audit file export +====================== + +:abbr:`FAIA (Fichier d’Audit Informatisé AED)` is the Luxembourgish version of the SAF-T format for +accounting data interchange. It allows exporting complete accounting data for a period from a +taxpayer's accounting system to the tax office. -Export FAIA file ----------------- +Odoo can generate an XML file in the FAIA format that contains the entire accounting data for a +period. -Go to :menuselection:`Accounting --> Reporting --> Audit Reports --> General Ledger`, then click on -:guilabel:`FAIA`. +To generate and download the FAIA file, open :menuselection:`Accounting --> Reporting --> General +Ledger`, choose the desired period, click on the :icon:`fa-cog` (:guilabel:`action menu`) icon, and +click :guilabel:`Export FAIA`. diff --git a/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png b/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png index 2a5842312a..4a795a3323 100644 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png and b/content/applications/finance/fiscal_localizations/luxembourg/annual-tax-report.png differ diff --git a/content/applications/finance/fiscal_localizations/luxembourg/modules.png b/content/applications/finance/fiscal_localizations/luxembourg/modules.png deleted file mode 100644 index b5e01f663f..0000000000 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/modules.png and /dev/null differ diff --git a/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png b/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png deleted file mode 100644 index 50e3092403..0000000000 Binary files a/content/applications/finance/fiscal_localizations/luxembourg/tax-report-types.png and /dev/null differ