In simplified debs, fiscal value includes only one product for each line.

Bug #937631 reported by Kellogs on 2012-02-21
This bug affects 1 person
Affects Status Importance Assigned to Milestone
New report intrastat
Alexis de Lattre

Bug Description


This seems to be quite a heavy bug, let me explain:

1) The goal of DEB is to obtain the same values with :
* CA3 23 TVA 0% livraisons intracommunautaires
* Prodouane Expédition

The amount of deliveries without TAX
The value declared for European delivery without TAX in monthly tax report

2) The problem is that Intrastat report (OpenERP) only takes into account product cost.
Without including delivery cost.

On a sales invoice, delivery cost carry VAT.
On sales export, delivery cost do not carry VAT.

But the cost should be included the total export cost without VAT.
This is the theory of "coût complet".

3) Let me take an example
We have an invoice with two lines:
* products = 10 €
* Shipment = 1 €
23 - TVA livraisons intracomm = 11€

When editing the Intrastat report, only 10€ is published.
This is false and breaks any interest in using Intrastat report.

Kind regards,

Related branches

Alexis de Lattre (alexis-via) wrote :

The goal of DEB is not to have the same value as the "livraisons intrastat" of the VAT declaration ! The amount "livraisons intrastat" has always included the service without tax sold to EU companies, which is not declared in DEB (it is now declared in DES, but only since 2010).

Could you show me the legal text which says that we should count the "shipping costs" in the price of the product in DEB ? I have not seen explicit info on this, even in the BOD of 5/01/2011.

If you find an official document which says we should include the shipping costs in the DEB, I am ready to find a solution to add it.

Changed in new-report-intrastat:
status: New → Opinion
Kellogs (jm-poure) wrote :

Here is the text:

La valeur

Selon les cas, vous devez indiquer :
 en cas d'utilisation des codes régime 11,21,31,25 et 26, la valeur fiscale des biens, c'est_à_dire :

- le montant des livraisons / acquisitions intracommunautaires de biens conformément aux dispositions en matière de TVA ;

As general rule, "fiscal value" = price of products + delivery and handling cost.

Both products and shipment include VAT when shipping to France.
Example : if product A is 10€ and shipment is 1€, fiscal value without tax is 11€.

When doing an export, VAT on products and shipping is not displayed.
But the notion of Fiscal value remains.

But the main reasons behind DEB are:
* to validate the amount of export without VAT declared in France (in CA3)
* to validate the amount of imports without VAT for buyers. Remember that although VAT is not displayed in invoices, it should be paid and cashed back immediately by the buyer. I know this is a discussion and OpenERP does not support intracomm buying .... but this is the rule of law and I cash back VAT by hand.

Do you see my point ? If not, please tell me and I will contact:
CISD Douanes de Sarcelles
Tel: 0139332690

Kellogs (jm-poure) on 2012-02-23
Changed in new-report-intrastat:
status: Opinion → Confirmed
Kellogs (jm-poure) wrote :

The bug is completely different as explained previously.
My invoices include two lines : 1 product and 1 shipment cost.

Now, create a simple invoice with three products : A for 100€ and B for 200€ and C for 300€.
If you declare a simplified DEB, only line A is declared.

Therefore simplified DEBs are completely false.

In simplified DEB, there should be a single line for each invoice, with:
* VAT number
* Fiscal total of invoice (including all products).

This bug can be easily verified.

summary: - Shipment cost should be included in DEB
+ In simplified debs, each line should include product total
Kellogs (jm-poure) on 2012-02-24
summary: - In simplified debs, each line should include product total
+ In simplified debs, fiscal value includes only one product for each
+ line.
Alexis de Lattre (alexis-via) wrote :

After some discussion with the French customs administration, I confirm the original bug report i.e. "Shipment cost should be included in DEB" (I don't know why the bug report later changed to something completely different !)

This issue has been fixed in revno 52 of the trunk/6.0 branch.

This commit adds an option "is_accessory_cost" on product.template (this option should be activated for shipping costs for example) :
- If the invoice has is_accessory_cost services but no regular product -> DES
- If the invoice has is_accessory_cost services and regular product -> added to the cost of products in DEB (at the pro-rata of product value).

Changed in new-report-intrastat:
status: Confirmed → Fix Committed
assignee: nobody → Alexis de Lattre (alexis-via)
Kellogs (jm-poure) wrote :

Thanks a lot for this great support!

Let me explain why it should be included:

* In accounting, shipment is usually added to the product cost.
This notion is known as "Coût complet" (complete cost).
This reflects prices more accurately.

* The real goal of the Intrastat report is to verify CA3.
The amout of sales without VAT in Europe in CA3 shoul d be the same as declared in Intrastats.
This can only be done if shipment cost is included

Kind regards and many thanks.

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