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Spainaeatmodelo340/Functional Documentation

Contents

Document sign-off

Role Name Sign-off date


Development Victor Martinez

Document Status

Date Author or editor Description of change Document status Document version
July 21st, 2010 Patricia San Juan Document creation Draft V1

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new commercial module which is the “340 VAT statement” as a valid file.

340 VAT statement is aimed to include every invoice contained in the "Invoice Register Books"

340 VAT statement must be sent to the Tax Authorities either monthly or quarterly within the 20 days of the next Month/Quarter, respectively.

This report must be mandatory sent through the INTERNET – on line submission of a valid 340 file.

On line submission implies that the Spanish companies must have a Tax ID as well as a user Certificate X.509.V3 issued by FNMT or any other valid Certificate according to tax authorities requirements.

This new feature is going to be developed and delivered as a new commercial module which will be part of the Professional Edition of the Spanish Pack which will be implemented according to the Technical Documentation which can be found here : Spain AEAT Modelo 340 Technical Documentation

Scope

In Scope:

It is in scope of this project the submission of the 340 VAT Statement as a valid txt file, through below AEAT (Spanish Public Treasury) link:

340 On-line submission

It is important to highlight that the 340 VAT statement will take into account as Deductible VAT the 100% of VAT
A 100% of Deductible VAT means the VAT included in any "Account Payable" related transaction such as a purchase invoice can be 100% deducted

340 VAT statement file is going to include the content of the "Invoice Register Books" listed below :

These books are already implemented in Openbravo.
For more information take a look in the following link:Invoices Register Books

Out of Scope

340 VAT statement file is not going to include the content of the "Invoice Register Books" listed below:

It is also out of scope "Complentary Declarations or Statements".
A complementary declaration is a 340 VAT statement file including invoices which were not included in an already submitted 340 VAT statement file for a given period, regardless there should have been included.

Finally, it is also out of scope, operation with below "operation keys":

Justification

340 VAT statement is a legal requirement in Spain under "Orden EHA/3787/2008, dated on December 29th (BOE December 30th, 2008); which describes 340 VAT statement logical and physical design
as well as the way and time for its submission to the Spanish tax authorities.

New definitions and acronyms

VAT => Value-added tax

VAT Payable => Value-added tax included in any "Account Receivable" related transactions such a "sales invoice or a collection from a customer", in Spanish (IVA Devengado)

VAT Deductible => Value-added tax included in any "Account Payable" related transactions such a "purchase invoice or a payment to a vendor" which is 100% deductible, in Spanish (IVA Deducible) .

AEAT=> Acronyms for the Spanish Public Treasury = “Agencia Estatal de Administración Tributaria”

Tax Base Amount => it is the same as "Taxable Amount", which means the net amount VAT is calculated for, in Spanish "Base Imponible".

Tax Amount => VAT amount, in Spanish "Cuota tributaria"

Tax Rate => VAT %, in Spanish "Tipo impositivo"

Total Amount => this one is the Invoice gross amount, including VAT.

Users & business process description

User goals

340 VAT Settlement will allow the end user to:

  1. Launch the purchase and sales invoices register books for a given period. Submission period can either be "monthy" or "quarterly".
  2. Generate the 340 file containing both Books for the same period, as a valid file according to Spanish Tax Authotities requirements.
  3. Review and validate the 340 file generated here "Programa Prevalidación"
  4. Submit the 340 file to the tax authorities via INTERNET (on-line submission), here: Presentación eléctronica

User Roles and Personas

The following roles are involved:

Accounting Manager (Mary):
Mary is the accounting manager. She is the accountant responsible, therefore she needs to make sure that the Company complies with the Tax Laws.

She should be able to review each invoice register book, make them final and get the 340 file to be submitted to the tax authorities.

Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one issuing sales invoices in the system, which therefore must be part of the 340 statement, for a given period.

Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering purchase invoices in the system, which therefore must be part of the 340 statement, for a given period.

Business scenario/s

Small Bazaar is an enterprise located in Spain made of several subsidiaries. Small Bazaar Holding is the parent company while, Small Bazaar Pamp and Small Bazaar Barc are two subsidiaries. Each subsidiary is modeled in OB ERP as a legal entity organization.

As part of each organization daily business, Mike issues sales invoices.

Sales Invoices can be any of the sales invoice types listed below:

Every sales invoice of any type above, must have a "correlative" Invoice Number by having into account the Invoice Date.

The sales invoices for a given period must be included in the sales invoice register book for that period.

As part of each organization daily business, Alice must keep tracking of all the purchase invoices received by the Organization, by taking into account the date when were received.

Purchase Invoices can be any of the purchase invoice types listed below:

Every single purchase invoice of any type, must be included in the received invoice register book as they are received, and all of them must be numbered in a correlative way.

Finally, few dates after the corresponding VAT settlement period, Mary must be able to review the books, make the required changes and generate the 340 file for its periodicall submission.

Functional requirements

Functional Requirement 1 - 340 VAT statement generation

It should be possible to generate a 340 VAT statement for a given period, including the content of the existing "Purchase and Sales Invoice Register Books" for that period.

There should be a new "Process" window at the application path:
"Financial Management // Accounting // Analysis Tools"; where the end-user is going to be able to:

That new process window is going to work as described below:

Therefore the end-user will only be able to select the second book for the same periods from/to than the ones for the first book selected.

The system will generate a valid 340 VAT statement file, according to the functional requirement 6 below, with a secuencial number starting by "340......"

Functional Requirement 2 - 340 VAT statement setup

As described in the functional requirement 1, the purchase and sales invoice register books for a given period are going to be part of the 340 VAT statement file.

It is important to remark that:

There is only one thing required for 340 VAT Statement setup:

A "Contact Person" and a "Phone Number", which are going to be implemented as a CORE enhancement, therefore:
It is required to implement a new section named "Tax Information" in the Organization window, Information tab. Under that new section, a new field must be created pointing to the "User" table named:

Functional Requirement 3 - Sales Invoice Book and 340 VAT statement content

There are 2 dates which can be taken into account at the time of selecting the invoices which are going to be part of a sales book for a given period:

In this document we are going to take into account the "Invoice Date".
340 VAT statement implementation will take into account any of above two dates, as the 340 VAT statement will contain what the sales invoice book contains.

The sales invoice register book can be launch at the application path:
"Financial Management // Accounting // Analysis Tools // Invoice Register Book"

It is currently possible to create as many sales invoice register books as required:

The 340 VAT statement of January must include the sales invoice register book of January, and this book must include the sales invoices dated on January (sales invoice date), in other words: once a sales invoice has been completed, it is included in the sales invoice register book of a given period, by taking into account its invoice date.

Example

Dated on January 1st, 2011 Mike starts issuing sales invoices. For doing so he needs to navigate to the application path:
"Sales Management // Transactions // Sales Invoice".

Once there, he needs to create new sales invoices by entering among other data, an "Invoice Date" and an "Accounting Date". The system is going to provide a correlative "Invoice Number", by filling in the field "Document No".

Once a Sales Invoice has been "completed", it is included in the issued register book of the same period as its invoice date.

Let's say that Mike issues 3 invoices in January:

Mike should not issue the next sales invoice, invoice number "004", with an invoice date of 02-01-2011.

Once all the sales invoices related to sales business transactions dated on January are completed, Mary will able to launch the sales invoice book of January.

Once the sales book of January is marked as final, the system will provide a correlative register number which in our case will be:

Above could already be a valid content of the 340 VAT statement for January, among other data. See functional requirement 6.

Dated on February 1st, 2011 Mike starts issuing sales invoices. For doing so he needs to navigate to the application path:
"Sales Management // Transactions // Sales Invoice".

Let's say that Mike issues 2 invoices in February:

Mike should not issue the next sales invoice, invoice number "006", with an invoice date of 02-02-2011.

Once all the sales invoices related to sales business transactions dated on February are completed will be shown in the sales book of January, as said before by taking into account the invoice date.

Once the sales book of February is marked as final, the system will provide a correlative register number which in our case will be:

Above could already be a valid content of the 340 VAT statement for February, among other data. See functional requirement 6.

Functional Requirement 4 - Purchase Invoice Book and 340 VAT statement content

There are 2 document numbers which can be taken into account at the time of entering the invoices which are going to be part of a purchase book for a given period:

Besides, there is only 1 date which is taken into account at the time of selecting the invoices which are going to be part of a purchase book for a given period:

The reason why is because the received invoices must be included in the purchase invoice book as they are received; that date is likely the accounting date and not the vendor invoice date.

The purchase invoice register book can be launch at the application path:
"Financial Management // Accounting // Analysis Tools // Invoice Register Book"

It is currently possible to create as many purchase invoice register books as required:

The 340 VAT statement of January must include the purchase invoice register book of January, and this book must include the purchase invoices with an accounting date of January (accounting date), in other words: once a purchase invoice has been completed, it is included in the purchase invoice register book of a given period, by taking into account its accounting date.

Example

Dated on January 1st, 2011 Alice starts receiving and posting purchase invoices. For doing so she needs to navigate to the application path:
"Procurement Management // Transactions // Purchase Invoice".

Once there, she needs to create register in the system new purchase invoices by entering among other data, the "Vendor Invoice Date" and the "Accounting Date". The system is going to provide a correlative "Document Number", by filling in the field "Document No", and she will also be able to enter the Vendor Invoice Number in the field "Order/Supplier Reference".

Once a Purchase Invoice has been "completed", it is included in the purchase register book of the same period as its accounting date.

Let's say that Alice receives 2 invoices in January:

Once all the purchase invoices are completed and posted on January, Mary will able to launch the purchase invoice book of January.

Once the purchase book of January is marked as final, the system will provide a correlative register number which in our case will be:

Above could already be a valid content of the 340 VAT statement for January, among other data. See functional requirement 6.

Dated on February 1st, 2011 Alice starts receiving and posting purchase invoices. For doing so he needs to navigate to the application path:
"Procurement Management // Transactions // Purchase Invoice".

Let's say that Alice receives 3 invoices in February:

Once all the purchase invoices are completed and posted on February, Mary will able to launch the purchase invoice book of February.

Once the purchase book of February is marked as final, the system will provide a correlative register number which in our case will be:

Above could already be a valid content of the 340 VAT statement for February, among other data. See functional requirement 6.

Functional Requirement 5 - Closing periods

There is no need to close a period anymore in order to create a book and make it final.

That restriction is going to be removed, as the books needs to be marked as final in order to get a correlative numbering, prior to generating the 340 VAT statement final.

It is important to remark that:

Functional Requirement 6 - 340 file structure

340 File structure can be found in the following link:

Modelos 300 al 399 - >>340

There are going to be 2 type of records:

(in Spanish) Modelo 340 registro de tipo 1 - Registro de Declarante:

Positions Name (english) Name (spanish) Description Content
1 Register Type Tipo de Registro constant value "1"
2-4 Model Modelo constant value "340"
5-8 Year Ejercicio output value based on end-user selection of the "Period From" "Period To",
while launching the 340 VAT statement file.
2011 (by example)
9-17 Organization Tax ID NIF Declarante output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Tax ID" field value.
B31313131 (by example)
18-57 Organization Name Apellidos y Nombre o Razón Social del Declarante output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Name" field value.
Openbravo (by example)
58 Submission type Tipo de soporte constant value "T"
59-67 Phone number Teléfono output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Contact Person" field value, specifically the field "Phone" of the user selected.
948112233 (by example)
68-107 Contact person Persona con quien relacionarse output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Contact Person" field value, specifically the fields "Name" of the user selected.
Francisco de Miguel (by example)
108-120 340 VAT statement ID Número identificativo de la declaración output value generated by the system as "340EEEEPPXXXX", where
340 is constant
EEEE is the year
PP is the period
and XXXX is a correlative number.
3402011030002 (by example)
121 Complementary declaration Declaración Complementaria constant value, as complementary declarations are out of scope. "0"
122 Supplementary declaration Declaración Suplementaria output value generated by the system as "S", if the end-user has selected "Supplementary Declaration" flag
while generating th 340 VAT statement file.
"S"
123-135 340 VAT statement ID Número identificativo de la declaración anterior output value taken from the "340 VAT statement ID" field filled in by the end-user,
while launching the 340 VAT statement ID in the case of a "Supplementary Declaration".
"3402011030001" (by example)
136-137 Period Period output value based on end-user selection of the "Period From" "Period To",
while launching the 340 VAT statement file. It could be:"1T"- Fist Quarter
"2T"- Second Quarter
"3T"- Third Quarter
"4T"- Forth Quarter
"01"- January
"02"- February
"03"- March
"04"- April
"05"- May
"06"- June
"07"- July
"08"- August
"09"- September
"10"- October
"11"- November
"12"- December
"07" (by example)
138-146 Total Nº of records Número total de registros output value, as the sum-up of the number of Type 2 records. "60" (by example)
147-147 Total Tax Base Amount sign Signo del Importe total de la base imponible output value, 2 possible options:
"N" in the case of a Total Tax Base Amount < 0,00
blank, in the case of a total Tax Base Amount > or = 0,00
" " (by example)
148-164 Total Tax Base Amount Importe total de la base imponible output value, as the sum-up of the tax base amounts > 0,00 and the tax base amounts < 0,0, of each type 2 record (122-135 positions). "00000000001000000" (by example)
165-165 Total Tax Amount sign Signo del Importe total de la cuota tributaria output value, 2 possible options:
"N" in the case of a Total Tax Amount < 0,00
blank, in the case of a Total Tax Amount > or = 0,00
" " (by example)
166-182 Total Tax Amount Importe total de la cuota tributaria output value, as the sum-up of the tax amounts > 0,00 and the tax amounts < 0,0, of each type 2 record (136-149 positions). "00000000000180000" (by example)
183-183 Total Invoices Amount sign Signo del Importe total de las facturas output value, 2 possible options:
"N" in the case of a Total Invoices Amount < 0,00
blank, in the case of a Total Invoices Amount > or = 0,00
" " (by example)
184-200 Total Invoices Amount Importe total de las facturas output value, as the sum-up of the invoices amount > 0,00 and the invoices amount < 0,0, of each type 2 record (150-163 positions). "00000000001180000" (by example)
201-390 Blanks Espacios constant value " "
391-399 Tax ID's legal representative NIF del representante legal constant value " "
400-415 VAT statement Id Código electrónico Autoliquidación IVA output value, taken from the field "VAT statement ID" which must be filled-in by the end-user,
while generating the 340 VAT statement file for a given period.
"5265895256852589"


General rules:

(in Spanish) Modelo 340 registro de tipo 2 - Libro de Facturas Expedidas

Type 2 record - Sales Invoice Register Book: each type 2 record is a sales invoice register book line.

Positions Name (english) Name (spanish) Description Content
1 Register Type Tipo de Registro constant value "1"
2-4 Model Modelo constant value "340"
5-8 Year Ejercicio output value based on end-user selection of the "Period From" "Period To",
while launching the 340 VAT statement file.
2011 (by example)
9-17 Organization Tax ID NIF Declarante output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Tax ID" field value.
B31313131 (by example)
18-26 BP Tax ID NIF del declarado output value taken from the field "Tax ID" of the corresponding sales invoice register book line. B28282828 (by example)
27-35 Tax ID's legal representative NIF del representante legal constant value " "
36-75 BP Name Apellidos y Nombre, Razón Social o denominación del declarado output value taken from the field "Business Partner" of the corresponding sales invoice register book line. "RESTAURANTE LUNA LLENA" (by example)
76-77 County Code Código país output value taken from the field "Country Code" of the corresponding sales invoice register book line. " "
78 Tax ID Key Clave número de identificación en el país de residencia output value taken from the field "Tax ID Key" of the corresponding sales invoice register book line. "1" (by example)
79-98 Country Tax ID Número de identificación fiscal en el país de residencia output value taken from the field "Country Tax ID" of the corresponding sales invoice register book line. " "
99 Tax book key Clave Tipo de libro output value taken from the Book type: two values "E" (Sales Invoice Register Book) and "R" (Purchase Invoice Register Book) "E"
100 Operation key Clave de operación output value taken from the field "Operation Key" of the corresponding sales invoice register book. " "
101-108 Invoice date Fecha de la expedición output value taken from the field "Document Date" of the corresponding sales invoice register book. "20110720"
109-116 Operation date Fecha de la operación output value taken from the field "Operation Date" of the corresponding sales invoice register book. "20110715"
117-121 Tax rate Tipo impositivo output value taken from the field "VAT Rate" of the corresponding sales invoice register book. "01800"


122 Tax Base Amount sign Signo del Importe de la base imponible output value, 2 possible options:
"N" in the case of a Tax Base Amount < 0,00 (field "Taxable amount" of the corresponding sales invoice register book line)
blank, in the case of a total Tax Base Amount > or = 0,00 (field "Taxable amount" of the corresponding sales invoice register book line)
" " (by example)
123-135 Tax base amount Importe de la base imponible output value taken from the field "Taxable amount" of the corresponding sales invoice register book. "0000000001000"
136 Tax Amount sign Signo del Importe de la cuota tributaria output value, 2 possible options:
"N" in the case of a Tax Amount < 0,00 (field "VAT amount" of the corresponding sales invoice register book line)
blank, in the case of a total Tax Amount > or = 0,00 (field "VAT amount" of the corresponding sales invoice register book line)
" " (by example)
137-149 Tax amount Importe de la cuota tributaria output value taken from the field "VAT amount" of the corresponding sales invoice register book. "00000000000180"
150 Invoice total Amount sign Signo del Importe de la factura output value, 2 possible options:
"N" in the case of a Invoice Amount < 0,00 (field "Total Gross Amount" of the corresponding sales invoice register book line)
blank, in the case of a total Tax Base Amount > or = 0,00 (field "Total Gross Amount" of the corresponding sales invoice register book line)
" " (by example)
151-163 Invoice total amount Importe total de la factura output value taken from the field "Total Gross Amount" of the corresponding sales invoice register book. "00000000001180"
164-164 Tax Base amount (cost value) sign Signos de la Base imponible a coste constant value " "
165-177 Tax Base amount (cost value) Base imponible a coste constant value "00000000000000"
178-217 Invoice Number Identificación de la factura output value taken from the field "Document N" of the corresponding sales invoice register book. "0000000000001"
218-235 Register Number Número de resgistro output value taken from the field "Register Number" of the corresponding sales invoice register book. "0000000000001"
236-243 Number of invoices Número de facturas acumuladas constant value "0000001"
244-245 Number of records Número de registros in the case of sales invoice lines with an "operation key" = "C" (sales invoice with diferent VAT rates), system must sum-up the number of sales invoice register book lines linked to an "operation key" = "C" for a give sales invoice. "02"
246-325 Cumulative range Intervalo de identificación de la acumulación constant value " "
326-365 Reversed Invoice ID Identificación de la factura rectificada output value taken from the "Reversed Invoice" field linked to a sales invoice contained in a book, if any " "
366-370 EC Tax Rate Tipo de recargo de equivalencia output value taken from the "EC Tax Rate" field of the corresponding sales invoice register book line "00400"
371 EC Tax sign Signo de la cuota del recargo de equivalencia output value, 2 possible options:
"N" in the case of a EC Tax Amount < 0,00 (field "EC Tax Amount" of the corresponding sales invoice register book line)
blank, in the case of a EC Tax Amount > or = 0,00 (field "EC Tax Amount" of the corresponding sales invoice register book line)
" "
372-384 EC Tax amount Cuota del recargo de equivalencia output value taken from the "EC Tax Amount" field of the corresponding sales invoice register book line "00000000004"
385-500 Blanks Blancos output value " "

(in Spanish) Modelo 340 registro de tipo 2 - Libro de Facturas Recibidas

Type 2 record - Purchase Invoice Register Book: each type 2 record is a purchase invoice register book line.

Positions Name (english) Name (spanish) Description Content
1 Register Type Tipo de Registro constant value "1"
2-4 Model Modelo constant value "340"
5-8 Year Ejercicio output value based on end-user selection of the "Period From" "Period To",
while launching the 340 VAT statement file.
2011 (by example)
9-17 Organization Tax ID NIF Declarante output value based on end-user selection of the "Organization",
while lauching the 340 VAT statement file;
system must retrieve here the Organization "Tax ID" field value.
B31313131 (by example)
18-26 BP Tax ID NIF del declarado output value taken from the field "Tax ID" of the corresponding purchase invoice register book line. B28282828 (by example)
27-35 Tax ID's legal representative NIF del representante legal constant value " "
36-75 BP Name Apellidos y Nombre, Razón Social o denominación del declarado output value taken from the field "Business Partner" of the corresponding purchase invoice register book line. "SUPERMERCADOS ALIMENTACION" (by example)
76-77 County Code Código país output value taken from the field "Country Code" of the corresponding purchase invoice register book line. " "
78 Tax ID Key Clave número de identificación en el país de residencia output value taken from the field "Tax ID Key" of the corresponding purchase invoice register book line. "1" (by example)
79-98 Country Tax ID Número de identificación fiscal en el país de residencia output value taken from the field "Country Tax ID" of the corresponding purchase invoice register book line. " "
99 Tax book key Clave Tipo de libro output value taken from the Book type: two values "E" (Sales Invoice Register Book) and "R" (Purchase Invoice Register Book) "R"
100 Operation key Clave de operación output value taken from the field "Operation Key" of the corresponding purchase invoice register book. " "
101-108 Invoice date Fecha de la expedición output value taken from the field "Document Date" of the corresponding purchase invoice register book. "20110720"
109-116 Operation date Fecha de la operación output value taken from the field "Operation Date" of the corresponding purchase invoice register book. "20110715"
117-121 Tax rate Tipo impositivo output value taken from the field "VAT Rate" of the corresponding purchase invoice register book. "01800"
122 Tax Base Amount sign Signo del Importe de la base imponible output value, 2 possible options:
"N" in the case of a Tax Base Amount < 0,00 (field "Taxable amount" of the corresponding purchase invoice register book line)
blank, in the case of a total Tax Base Amount > or = 0,00 (field "Taxable amount" of the corresponding sales invoice register book line)
" " (by example)
123-135 Tax base amount Importe de la base imponible output value taken from the field "Taxable amount" of the corresponding purchase invoice register book. "0000000001000"
136 Tax Amount sign Signo del Importe de la cuota tributaria output value, 2 possible options:
"N" in the case of a Tax Amount < 0,00 (field "VAT amount" of the corresponding purchase invoice register book line)
blank, in the case of a total Tax Amount > or = 0,00 (field "VAT amount" of the corresponding purchase invoice register book line)
" " (by example)
137-149 Tax amount Importe de la cuota tributaria output value taken from the field "VAT amount" of the corresponding purchase invoice register book. "00000000000180"
150 Invoice total Amount sign Signo del Importe de la factura output value, 2 possible options:
"N" in the case of a Invoice Amount < 0,00 (field "Total Gross Amount" of the corresponding purchase invoice register book line)
blank, in the case of a total Tax Base Amount > or = 0,00 (field "Total Gross Amount" of the corresponding purchase invoice register book line)
" " (by example)
151-163 Invoice total amount Importe total de la factura output value taken as the sum up of the Tax Amount and the Tax Base Amount of the invoice. "00000000001180"
164-164 Tax Base amount (cost value) sign Signos de la Base imponible a coste constant value " "
165-177 Tax Base amount (cost value) Base imponible a coste constant value "00000000000000"
178-217 Invoice Number Identificación de la factura output value taken from the field "Document Nº" of the corresponding purchase invoice register book. "0000000000001"
218-235 Register Number Número de resgistro output value taken from the field "Register Number" of the corresponding purchase invoice register book. "0000000000001"
236-253 Number of invoices Número de facturas acumuladas constant value "0000001"
254-255 Number of records Número de registros in the case of purchase invoice lines with an "operation key" = "C" (purchase invoice with diferent VAT rates), system must sum-up the number of purchase invoice register book lines linked to an "operation key" = "C" for a give purchase invoice. "03"
256-335 Cumulative range Intervalo de identificación de la acumulación constant value " "
336-336 Deductible VAT Amount sign Signo de la cuota deducible output value, 2 possible options:
"N" in the case of a Deductible tax Amount < 0,00 (field "Deductible tax amount" of the corresponding purchase invoice register book line)
blank, in the case of a total Deductible tax Amount > or = 0,00 (field "Deductible tax amount" of the corresponding purchase invoice register book line)
337-349 Deductible VAT Amount Cuota deducible output value taken from the field "Deductible tax amount" of the corresponding purchase invoice register book. "00000000000180"
350-500 Blanks Blancos output value " "

Functional Requirement 8- 340 VAT statement specifics

As described above the 340 VAT statement file content is the Sales/Purchase Invoice Register Book content as already implemented in Openbravo.

The basic content of the Sales Invoice Registe Book by law is, euros (€):

The basic content of the Purchase Invoice Registe Book by law is, in euros (€):

Besides the above, the Purchase and Sales Invoices Register Books already implemented in Openbravo, contain additional information because it is also required by the 340 VAT statement file:

Functional Requirement 8 - Transactions or Document types to take into account

340 VAT Settlement must take into account below transactions/document types for each type of VAT:

VAT Payable - Account Receivable related transactions:

Sales Invoices above described applies to both type of Invoices detailed below:

VAT Deductible - Account Payable related transactions:

Purchase Invoices above described applies to both type of Invoices detailed below:

Assumptions & Dependencies

Assumptions

N/A

Dependencies

N/A

Design & Technical considerations

Design considerations

340 VAT Settlement must be implemented as a commercial module which will be later on part of the Spanish Professional Localization Pack.

Technical constraints

None

Technical Requirements

340 file generation must be based on an existing feature named “Invoice Register Books”.

User interface

New User Interface

There will be a new process window, as described below:

User interface changes

License

License code description

The Spanish Professional Pack is released under the "Openbravo Commercial License" (OBCL) as opposite as the Openbravo Public License (OPL) for open source modules

The OBCL needs to be accompanied by a "term sheet" that describes the specific licensing terms per module.

It is likely that a number of enhancements to modularity will be needed in order to store the term sheet as attributes of the module and to display them when the user acknowledges the license.

Product Strategy is responsible for publishing the license on the Openbravo web site. Developers are responsible for putting a reference to that license in the file header and to declare it in the module definition.

Functionality enabled by the license code

The functionality enable by the license code will be “303 VAT Declaration as a valid file”

Discussion items

Open discussion items

Closed discussion items

Appendix

Appendix I

Appendix II

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