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Spainaeatmodelo347/Functional Documentation

Contents

Document sign-off

Role Name Sign-off date
PM Richard Morley
UA Rachel Johnston
QA Pablo Sarobe
Development David Alsasua
Development Eduardo Argal

Document Status

Date Author or editor Description of change Document status Document version
July 23th Patricia San Juan Document creation & sent for review Draft V1
July 28th Patricia San Juan David feedback incorporated Draft V2
July 31th Patricia San Juan Payments in advance

Collections on behalf of 3rd parties over 300,51 €

Draft V3
August 4th, 2009 Patricia San Juan Collections on behalf of 3rd parties over 300,51 € moved out of scope Final V4
August 17th, 2009 Patricia San Juan Technical and UI sections filled-in Final V5
November 20th, 2014 Patricia San Juan Updated due to a change in the design that applies to 2014 347 Tax Form Final V6

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new extension module which is the “347 Annual Tax Statement” as a txt file.

The purpose of the 347 annual tax statement is to collect and list all the transactions done with 3rd parties which have not been submitted to the tax authorities by using another tax report such as withholding related tax reports (190, 193 or 194), VAT tax reports (340) and intra-community tax reports (349).

347 report must be sent to the Tax Authorities annually, during the 20 first days of March including all the information from the previous Fiscal Year (January to December). Current version is applicable to 2008 fiscal year, therefore current specifications are based on that version of 347 tax report which should have been submitted to the tax authorities by March 2009. Next version applicable to 2009 fiscal year will be published by the Spanish tax authorities at the beginning of fiscal year 2010, therefore there could be some adjustments or changes which should be taken into account.

The report must be sent through the INTERNET – on line submission of a valid 347 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 extension module which will be part of the ES Localization Professional Pack v1 which will be implemented according to the Technical Documentation which can be found here : Spain AEAT Modelo 347 Technical Documentation.

NEW!!

Starting from 2013, 347 tax form submission date changed to February, therefore 347 tax form last submission date is February 28th, 2XXX.

2013 347 tax form was supposed to be discontinued due to 340 tax form mandatory submission, starting from 2014. Nowadays, 347 tax form has not been discontinued, even more it has been changed mainly due to the new Cash VAT regimen, Organizations can apply to starting from 2014.

Scope

In Scope:

347 tax report feature will allow the end user to get 347 tax statement information submitted to the tax authorities as a valid txt file by using the Tax Report Launcher extended module.

NEW!!

347 report has been changed by the authorities and besides purchase and sales transactions of "Goods" and "Services", it has also to include:


2010 - New design!! requirements for the 347 tax report:

2011 - New design!! requirements for the 347 tax report:

2014 - New design!! requirements for the 347 tax report mainly related to Cash VAT regimen:

(IN Spanish)


Out of scope:

Due to the fact that OB ERP is not a Travel Agency application nor an Insurance application and nor a government application below operations are out of scope:

347 Annual tax statement must include the collections on behalf of 3rd parties over 300.51 €. (347 operation key C). Collections on behalf of 3rd parties over 300,51€ are also our of scope.

This is a specific scenario where some kind of entities (Professionals Associations) collect on behalf of others incomes such as professional fees or intellectual property/industrial/author copyrights.

Those incomes could be subject to VAT or not but should not be subject to withholding (if that is the case should be included in a withholding specific tax report) and should have an invoice as support.

Additionally below feature is currently out of scope:

Feature Request 12436: 347 tax report - Complementary Declarations (based on new TRL launcher version).

A complementary declaration must be used whenever some valid tax transactions were not included in a former declaration already created and submitted to the tax authorities for the same period. Complementary 347 annual tax statement scenario is out of scope by now as it will be delivered as soon as the Tax Report Launcher is enhanced by showing the transactions to be included in the corresponding tax file in advance so the user can include only the additional transactions do not included in a previously launched and submitted one. There is a Feature Request which documents this.

Current workaround is to use the AEAT application "Informativas" to add whatever transaction which should be added as a complementary declaration.

2014 - New design!! requirements for the 347 tax report out of scope:

Justification

347 tax report feature is a legal requirement in Spain under RD 1065/2007 dated on 27th July 2007.

The Law EHA/3012/2008, date on October 20th, approved 2008 “347 tax report” version, its logical and physical design as well as the way and time for its submission to the tax authorities.

As said above the purpose of the 347 annual tax statement is to collect and list every transactions done with 3rd parties which have not been submitted to the tax authorities by another tax report such as withholding related tax reports (190,193, 194..), VAT reports (340) and intra-community tax reports (349), whenever the total sales or purchase amount per customer or vendor is over 3.005,06 € including VAT exempt transactions.

It is important to remark that 340 tax report is not mandatory by now but just for those companies which have chosen the option of a monthly VAT return, that means that Spanish companies which do not submit 340 tax report should include purchase/sales transactions in the 347 report.

There is a Law 1065/2007, dated on 27th July which specifies that there are some kind of entities for which is not mandatory to submit the 347 report, those entities are listed below:

Law 1065/2007 dated on 27th July also specifies the transactions which must be excluded from 347 tax report:

Transaction amount to be reported in 347 tax statement is intended to be the tax base amount in case of VAT exempt transactions.

In case of transactions subject to VAT, VAT and EC amounts must be included.

As overall rule amounts should be net amounts,that means do not including discounts.

Tax accrual is intended to be the “Natural” year which is from January to December, and the transactions to be included will be the ones which do have an accounting date within that period of time "natural" year.

New definitions and acronyms

- VAT => Value-added tax

-Corrective Invoices => From January 1st 2004, it is compulsory to send a “Corrective invoice “ instead of a “Credit Note” in order to correct an invoice whenever the error or dispute to be corrected affects to any VAT amount of fiscal data. Corrective invoice should clearly state “corrective” word, should detail a “corrective reason” as well as the corrective amount (+ or -) and refer to the original invoice/s corrected.

The original invoice/s cannot be voided and remains as a valid document.

-EC=> Equivalence Charge. Equivalence charge is a tax applicable to national retailers together with VAT, This scenario means that a company is not forced to keep tracking of the VAT-fiscal credit and the VAT-fiscal debit and it is not forced to settle VAT, but it is forced to tell its vendors they are subject to EC special regimen with the aim of allowing their vendors to charge them with an additional tax rate named EC tax rate.

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


Users & business process description

User goals

347 tax report feature will allow the end user to:

  1. Check the provided 347 Setup by checking the set up of the VAT tax rates to be included in 347 tax report.
  2. Generate 347 tax report for a given fiscal year as a valid 347 file, by making sure it retrieves the transactions which are required by law and by making sure only transactions above 3.005,06€, in the case of sales/purchase transactions; and above 6.000,00€ in case of cash payment; and above 300,51 in case of payments collected on behalf of 3rd parties are taken into account.
  3. Review 347 tax report in order to make the correspondent changes or even delete some entries as required. This will be done through AEAT software once the file is generated and uploaded in there.
  4. Submit 347 file to the tax authorities via INTERNET (on-line presentation).

User Roles and Personas

It is important to detail the Personas (name them as Peter, Nancy, Ruth....) whose needs are being met by the feature set defined in this specification as well as what are their roles in relation to the use of the feature set described in the specification.

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 law and tax requirements.

She should be able to setup 347 tax report based on her company needs in order to comply with tax requirements.

She should also be able to launch 347 tax report whenever needed in order to verify its content and get it final/approved.

Accounting staff (Peter): Peter is an employee part of the accounting staff. He will check the setup and he will also launch, verify and send 347 tax report as a valid file to the tax authorities in collaboration with Mary.

Peter should also be able to enter the payments and rents if any as appropriate which should be part o the 347 tax report in the end.

Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one entering sales transactions as appropriate, which should be part of the 347 tax report in the end.

Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering purchase transactions as appropriate, which should be part of the 347 tax report in the end.

Business process diagram

Explain how the overall business process definition should look like graphically if possible, it is important to describe it step by step and link it to persona roles.

Example.png

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.

Sales transactions:

  1. On January 7th Mike a member of the AR (sales) staff issues a sales invoice to customer A (a National Small Bazaar Pamp customer). Sales invoice amount is 10,000.00€
  2. On January 7th Mike a member of the AR (sales) staff issues a new sales invoice to customer B (another National Small Bazaar Pamp customer). Sales invoice amount is 3,050.00 €
  3. On January 7th Mike a member of the AR (sales) staff issues a sales invoice to customer C (an International Small Bazaar Barc customer). Sales invoice amount is 15,000.00€
  4. On January 8th Mike a member of the AR (sales) staff issues a new sales invoice to customer D (another National Small Bazaar Barc customer). Sales invoice amount is 1,500.00€
  5. On February 1st Peter a member of the Accounting staff enters a cash payment of 6,500.00€

Purchase transactions:

  1. On January 8th Alice a member of the AP (purchase) staff enters in the system a purchase invoice from vendor Z (a National Small Bazaar Pamp vendor). Purchase amount is 2,500.00€
  2. On January 8th Alice a member of the AP (purchase) staff enters a new purchase invoice from vendor Y (another National Small Bazaar Pamp vendor). Purchase amount is 4,000.00€
  3. On January 8th Alice a member of the AP (purchase) staff enters in the system a purchase invoice from vendor X (a intra-community Small Bazaar Barc vendor). Purchase amount is 15,000.00€
  4. On January 9th Alice a member of the AP (purchase) staff enters a new purchase invoice from vendor W (another National Small Bazaar Barc vendor). Purchase amount is 3,002.00€

On March 1st Peter, a member of the accounting staff of Small Bazaar Holding, launch the 347 tax report to check whether sales/purchase transactions are properly collected in the 347 tax report for the period from Jan 1st to Feb 28th

In relation to sales only transaction 1, 2 and 5 above must be included in the 347 tax report. Transaction 3 is not included, because customer C is not a national customer. Transaction 4 is not included because the amount is less than 3.005,06 €

In relation to purchase only transaction 2 must be included in the 347 tax report. Transaction 1 is not included the amount is less than 3.005,06, transaction 3 because the vendor is not a national one and transaction 4 because of the amount as transaction 1.

Above steps applies to rest of fiscal periods within the same fiscal year so once a fiscal year is over and closed annual 347 tax report can be submitted to the tax authorities.

Functional requirements

Configuration

Tax rates configuration

Some specific tax rates (Non Cash VAT related and Cash VAT related) need to be linked to the corresponding 347 tax parameter, therefore the correct set of purchase & sales transactions are included in the 347 tax form file.


Purchase and sales of Goods:

347 tax report is an annual tax statement which must list sales/purchase transactions of goods with 3rd parties within Spanish territory over 3.005,06 € .

Therefore Peter must be sure that National VAT rates are setup properly in order to make clear that:

For doing that Peter should navigate to Financial Management / Accounting / Setup / Tax rates - Tax parameter (tab)

Once there he should check that National Purchase and Sales VAT tax rates have the corresponding 347 Tax Parameter in the "Tax Parameter" tab. In this case those ones should be either:

2014 New design requirement:

Same applies to in country Goods Transactions subject to Cash VAT regimen, therefore Cash VAT tax rates need also to be related to the corresponding 347 tax parameter.


Services transactions:

347 tax report is an annual tax statement which must list sales/purchase “services” transactions with 3rd parties over 3.005,06 € .

National services must be included only in case they are not subject to Withholding:

The corresponding Sales and Purchase Services VAT rates must be linked to the correspondent 347 tax parameter below:

2014 New design requirement:

Same applies to in country Service Transactions subject to Cash VAT regimen, therefore Cash VAT tax rates need also to be related to the corresponding 347 tax parameter.


Office or Business space rent transactions:

347 Annual tax statement must list rent amounts of those “spaces”, “buildings” or “real estate” which are affected to an economical activity and therefore subject to VAT and whenever those ones are not subject to withholding (due to the fact that in the case rent operations are subject to withholding should be included in the tax model 115).

For getting this done Peter should check that a product is set up as “rent”, therefore a new parameter needs to be created so Peter can set up whether a real estate is going to be rent or not as well as the corresponding rent information.

Besides Peter should check that the corresponding "rent" tax rates are created and linked to the corresponding Business Partner tax category depending on whether withholding amounts need to be calculated or not. Only those tax rates related to rent without withholding must be taken into account in 347 tax report as those ones will be linked to below 347 tax parameters:

2014 New design requirement:

Same applies to in country Office or Business space rent transactions subject to Cash VAT regimen, therefore Cash VAT tax rates need also to be related to the corresponding 347 tax parameter.


“Real Estate” transmission as goods supplies subject to VAT:

347 Annual tax statement must list real estate transmission as goods supplies subject to VAT. For getting this done Peter should check that specific VAT rates are also related to the corresponding 347 tax parameter below:


2014 New design requirement:

Same applies to in country "Real Estate" transactions subject to Cash VAT regimen, therefore sales Cash VAT tax rates need also to be related to the corresponding 347 tax parameter.

Document types

347 report must take into account below document types:

Purchase

Sales

“347 Tax statement” report setup & 347 tax parameters

Peter needs to be aware that 347 tax statement is not a settlement tax report but a statement report containing a list of the transactions that tax authorities request information about.

In summary:

In order to check 347 tax report and 347 tax report parameters setup he should navigate to Financial Management / Accounting / Setup / Tax Report and check that there is a Tax Report with a Search key => AEAT347 with below setup:

For additional information regarding tax parameters please see “347 valid file content” section below.

It is important to note that above setup will be provided the 347 annual statement module

Lease set up

Peter should be able to setup lease information required for a specific assets-product, for doing that he should navigate to Master Data Management / Product.

Once there an for a specific product he should be able to check whether that specific product is a lease product or not by activating a new Check-box named “Lease”, next to “Purchase” and “Sales” check-boxes. Once Peter has activated Lease parameter, below fields should be shown and editable for him to be able to fill in Lease information required:

Persona based scenarios

Mike and Alice have been posting sales and purchase transactions during the fiscal year.

It is February so Peter and Mary must get ready the 347 annual tax statement and submit it as a valid file to the tax authorities.

Purchase transactions (Goods)

Goods purchase to a national vendor.

Alice creates a purchase order for National Vendor A, later on books a Goods Receipt and finally books the corresponding purchase invoice. Invoice total amount including VAT is 15.800,00 €

Besides that Alice books a new invoice coming from National Vendor B for a total amount including VAT of 1.500,00€

Later on Alice needs to book a reversed purchase invoice in order to correct the purchase invoice previously booked for National Vendor A. Reverse purchase invoice total amount including VAT is 5.800,00 €

At the end of the year Alice checks 347 tax file and realize that only the transactions related to "National Vendor A" are included for an amount of 15.800,00 € - 5.800,00€ = 10.000,00 € related to the Key A - Goods Acquisitions (Purchase).

Sales Transactions (Goods)

Mike books a sales order coming from "National Customer A". Later on, Mike issues the corresponding Goods Shipment and Sales Invoice. Sales invoice total amount including VAT is 29.000,00€

After that Mike needs to issue a sales invoice to "National Retailer A", this customer works under EC VAT. Invoice total amount including VAT and EC is 2.604,00 €

Finally Mike needs to enter in the system a reversed sales invoice to modify sales invoice issued to "National Customer A". Reversed sales invoice amount including VAT is 2.900,00 €

At the end of the year Mike checks 347 tax file and realize that only the transactions related to "National Customer A" are included for an amount of 29.000,00 € - 2.900,00€ = 26.100,00 € related to the Key B - Goods Supplies (Sales).

Purchase transactions (Services)

Alice creates a purchase order including a service to be provided by a foreign professional. Later on she books the corresponding purchase invoice. Purchase Invoice total amount is 174.000,00 € (Inversión de Sujeto Pasivo no UE scenario)

Above transactions should be included in the 347 annual tax statement separately.
In this case the information to be contained in the 347 annual tax statement report will be:

Sales transactions (Services)

Mike registers a sales order for a service provided to National Customer A and later on issues the corresponding sales invoice. Total sales invoice amount including VAT is 379.320,00 €

At the end of the year Mike checks 347 tax file and realize the amount submitted for "National Customer A" is 379.320,00 related to the Key B - Service Supplies (Sales).

Mike creates a sales order for a service to be provided to a EU customer, and later issues the corresponding sales invoice. Sales invoice total amount is 56.000,00 € (VAT exempt)

Collections in cash over 6.000,00€

347 annual tax statement must list all payments a Company collects from their customers in cash, whenever cash payments are over 6.000,00 € and whenever the correspondent sales transaction which generated the cash collection needs to be included in the 347 annual statement for a given period (Year).

Having said that there is a new requirement for 2010 version of the 347 tax report in relation to payment coming from customers (= collections):
There was a gap in relation to the collections in cash to be submitted in the 347 tax report for a given year (let's say 2010), caused by transactions which were booked in the system in a previous year (let's say 2009) and therefore already submitted to the tax authorities in the corresponding 347 tax report.

Once the end-user launches the 347 tax report for 2010, the system will:

Once the end-user launches the 347 tax report for 2010, the system will:

Office or Business space Leases

347 Annual tax statement must list separately Lease amounts of those “spaces”, “buildings” or “real estate” which are affected to an economical activity and therefore subject to VAT and whenever those ones are not subject to withholding (due to the fact that in the case lease operations are subject to withholding should be included in the tax model 115/180).

Peter should setup in the system those product-assets which are being leased as described in section 3.1.4 Lease set up; and he should also enter in the system the correspondent lease invoices as sales invoices for the lease.

Lease operations need to be included in the correspondent section of the 347 annual tax statement Register Type 2 - Lease, regardless of being included as well as sales operations linked to 347 – operation key “B” (Sales) in the Register type => 2 - Transactions.

Collections due to “real estate” transmission as goods supplies subject to VAT

347 Annual tax statement must list those transmissions/sales of goods subject to VAT.

For getting this done Peter should create the correspondent Sales invoice similarly to scenario above 3.2.6 but this time it will not mean a rent but a sale or transmission of the product-asset. This transaction should be referred to a specific VAT rate.

Transmission/Sales operations of product-assets (real estate) need to be included separately in the correspondent section of the 347 annual tax statement Register Type 2 - Transactions related to 347 Key B - Real Estate Transmissions.

“347 tax statement” launch

By March 2009, Peter should be able to have all information/transactions required to be listed in the 347 Annual tax statement for fiscal year 2008.

In order to launch 347 annual tax statement he should navigate to: Financial Management / Accounting / Analysis Tools / Tax Report Launcher.

Once there he should fill in below information:

Once above information is filled in he should press “Input parameters” to get painted the text-boxes and combo-boxes that represents the input parameters associated to 347 annual tax statement as described below:

Once above data has been filled-in Peter can "Generate the Electronic file" in order to get the AEAT347 file.

“347 tax statement” review and re-launch

Review:

Peter should be able to review 347 annual statement content through AEAT software once the file is submitted in there.

Re-launch:

In case Peter needs to re-launch a new 347 annual tax statement, he can do it by making sure whether he needs to select "Substitutive Statement" check or not.

“347 file” content and submission to the tax authorities

In order to get a valid 347 file, Peter needs to press the button “Generate Electronic file” which can be found in the path below:

Financial Management / Accounting / Analysis Tools / Tax Report Launcher.

Peter will do that after entering the input parameters and generating the tax statement.

A valid 347 file should meet the content described below (valid content will be provided by default).

Overall rules:

In Spanish:

Para los caracteres específicos del idioma se utilizará la codificación ISO-8859-1. De esta forma la letra “Ñ” tendrá el valor ASCII 209 (Hex. D1) y la “Ç” (cedilla mayúscula) el valor ASCII 199 (Hex. C7)

Text file can contained several rows as described below:

Register 1 – Identification & Totals – It contains legal entity overall information as well as total amounts per transaction type based on register type 2 = Business Partner and Regiter 2 = Real Estate.

Register 2 – Business Partner – This section list business partner transactions sum-up by 347 tax keys/parameters which are below ones (in Spanish):

Additionally:

Register 2 – Lease/rent information. Leaseholder (Arrendatario) needs to include in this section real estate rent details.


Field types can either be:

Register 1 – Identification & Totals

There should be only one register of this type.

Positions From/To Type Description Tax Report PARAMETER type/

Content

1 Num Register type CONSTANT

Fixed value = “1”

2-4 Num Tax Form CONSTANT

Fixed value = “347”

5-8 Num Period (Year) OUTPUT

Fiscal Calendar Year

9-17 An Legal Entity Tax id number OUTPUT

Legal entity Tax id number
Note: aligned to right, last position has to be the control character. The system has to fulfil with zero the positions left (example: 02889768W)

18-57 An Legal Entity Name (surname, name or company name) OUTPUT

Legal entity fiscal name or person surname

58 A Support type CONSTANT

Fixed value = “T”

59-107 An Contact person information

59-67 Phone number

68-107 Surname and Name

INPUT

Input Parameter

108-120 Num Tax Form ID number

347 tax form ID number

OUTPUT

Value generated as the one below:
3470000000000

121 A Complementary tax form.
Out of Scope
CONSTANT

Fixed value = "blanks"

122 A Substitutive tax form

In case the current declaration is a new one with the aim of cancel a former declaration for the same period/quarter

INPUT

Input Parameter. It should be "S" if input parameter is selected while launching 347 tax form, otherwise blank.

123-135 Num Former declaration/statement number

Only in case of a complementary or substitutive declaration otherwise fill-in with zeros.

INPUT

It should be a thirteen number if entered while launching 347 tax form, otherwise zeros (000000000000)

136-144 Num Total number of entities (Business partners) included in the declaration OUTPUT

The system should count and retrieve the total number of entities (Business Partners) included in the 347 annual tax statement - Register Type 2 - Business Partner. If the same business partner is listed more than once there, it will be count as many times as listed.

New !!
145
An Sign OUTPUT
"N" in case total annual transactions amount is<0, otherwise blank.
New !!
146-160
An Total Annual Transactions amount

146-158 integer amount

159-160 decimal amount

OUTPUT

Register Type 2 - Business Partner - Sum up of positions from 84 to 98. The sing filled in position 83 needs also to be taken into account.

New !!
161-169
Num Total number of real estate rented/leased OUTPUT

Total number of real estate rented/leased included in the 347 annual tax statement - Register Type 2 - Lease information. If the same office or local rented is listed more than once there, it will be count here as many times as listed.

New !!
170
An Sign OUTPUT
"N" in case Total Annual Lease Transactions Amount is<0
New !!
171-185
Num Total Annual Lease Transactions Amount

171 – 183 integer amount

184-185 decimal amount

OUTPUT

Register Type 2 - Lease information - Sum up of positions from 100 to 114. The sing filled in position 99 needs also to be taken into account.

186-390 ---- Blanks blanks
391-399 An Legal representative Tax Id INPUT

Input Parameter.

400-487 ---- Blanks blanks
488-500 An Electronic signature

the electronic signature is generated by the AEAT applications so it should be blank in any other case.

Electronic signature to be filled in by the Public Treasury (AEAT)

otherwise blank

Register 2 – Business Partner

There can be more than one record for the same business partner because some types of transactions need to be reported separately.

Below transactions related to a business partner need to be reported in a separate row:


Position From Type Description Tax Report PARAMETER type/

Content

1 Num Register type CONSTANT

Fixed value = “2”

2-4 Num Tax Form CONSTANT

Fixed value = “347”

5-8 Num Period (Year) OUTPUT

Fiscal Calendar Year. Same value as the one entered for Register Type 1

9-17 An Legal Entity Tax id number OUTPUT

Legal entity Tax id number.
Note: aligned to right, last position has to be the control character. The system has to fulfil with zero the positions left (example: 02889768W) Same value as the one entered for Register Type 1

18-26 An Business Partner Tax Id (It should be a Spanish Tax Id) OUTPUT

Business Partner Tax Id
Note: aligned to right, last position has to be the control character. The system has to fulfil with zero the positions left (example: 02889768W) In case of a foreign BP do not having an Spanish Tax Id, it should be blank.

27-35 An Legal representative Tax Id. Out of Scope. CONSTANT

Fixed Value = "blanks".

36-75 An Business Partner Name OUTPUT

Business Partner Fiscal name.

76-76 A Sheet Type CONSTANT

Fixed value = “D”

77-80 Num Region/Country code

77-78 Region code

79-80 Country code

OUTPUT

Business partner region/country.
The system should retrieve this data from BP address, by having into account there is an official Region and Country Code list, see section 3.1.3 of this document. In case of non-resident Region Code=99 In case of non-residents Country Code=> Valid Residence country code which can be found in law HAC/3626/2003, dated on December 23rd

81 ---- Blanks blanks
82 A 347 Operation Key OUTPUT

The system should fill in the correspondent 347 operation key linked to each tax transaction included. A= Goods/Services Purchase/Acquisitions B= Goods/Services Sales, including Real estate transmissions.

New !!

83

An Sign OUTPUT

"N" in case Annual Total Transactions amount is<0

84-98 An Annual Total Transactions amount

84-96 integer amount

97-98 decimal amount

OUTPUT

Sum up of all the transactions related to the business partner over 3.005,06€ and dated within the fiscal period (year) which do not need to be reported separately such as lease/rent transactions and real estate transmissions.
This total amount needs to include VAT and EC (Recargo de Equivalencia) amounts if any.

99 A Insurance transaction CONSTANT

Fixed Value = blank

100 A Rent/Lease transaction OUTPUT = “X”

The system should set it as an “X” in case the transaction is a lease transaction. Besides that, sales lease transactions should be listed separately by the leaseholder in register type 2 – Lease Information.

101-115 Num Cash amount

101-113 integer amount

114-115 decimal amount

OUTPUT

The system should enter here the amount collected in cash over 6.000,00 € from each business partner if applicable. This also applies to the transactions that need to be reported separately such as rent/lease transactions or real estate transmissions.

116 An Sing OUTPUT

"N" in case Annual Total Real Estate Transmissions amount is<0

117-131 An Annual Total Real Estate Transmissions

117-129 integer amount

130-131 decimal amount

OUTPUT

Annual real estate transmission amount including VAT for each BP listed as applicable.

132-135 Num Period OUTPUT

Year when a cash collection amount was accrued.

136 An Sign OUTPUT

"N" in case First Quarter Total Transactions amount is<0

137-151 An First Quarter Total Transactions amount OUTPUT

Sum up of all the transactions related to the business partner dated within the first quarter of the fiscal period (year) which do not need to be reported separately such as lease/rent transactions and real estate transmissions.
This total amount needs to include VAT and EC (Recargo de Equivalencia) amounts if any.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

152 An Sign OUTPUT

"N" in case First Quarter Total Real Estate Transmissions amount is<0

153-167 An First Quarter Total Real Estate Transmissions amount OUTPUT

Sum up of all the real estate transmissions related to the business partner dated within the first quarter of the fiscal period (year)
This total amount needs to include VAT amounts.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

168 An Sign OUTPUT

"N" in case Second Quarter Total Transactions amount is<0

169-183 An Second Quarter Total Transactions amount OUTPUT

Sum up of all the transactions related to the business partner dated within the second quarter of the fiscal period (year) which do not need to be reported separately such as lease/rent transactions and real estate transmissions.
This total amount needs to include VAT and EC (Recargo de Equivalencia) amounts if any.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

184 An Sign OUTPUT

N" in case Second Quarter Total Real Estate Transmissions amount is<0

185-199 An Second Quarter Total Real Estate Transmissions amount OUTPUT

Sum up of all the real estate transmissions related to the business partner dated within the second quarter of the fiscal period (year)
This total amount needs to include VAT amounts.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

200 An Sign OUTPUT

"N" in case Third Quarter Total Transactions amount is<0

201-215 An Third Quarter Total Transactions amount OUTPUT

Sum up of all the transactions related to the business partner dated within the third quarter of the fiscal period (year) which do not need to be reported separately such as lease/rent transactions and real estate transmissions.
This total amount needs to include VAT and EC (Recargo de Equivalencia) amounts if any.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

216 An Sing OUTPUT

N" in case Third Quarter Total Real Estate Transmissions amount is<0

217-231 An Third Quarter Total Transactions amount OUTPUT

Sum up of all the real estate transmissions related to the business partner dated within the third quarter of the fiscal period (year)
This total amount needs to include VAT amounts.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

232 An Sign OUTPUT

"N" in case Forth Quarter Total Transactions amount is<0

233-247 An Forth Quarter Total Transactions amount OUTPUT

Sum up of all the transactions related to the business partner dated within the forth quarter of the fiscal period (year) which do not need to be reported separately such as lease/rent transactions and real estate transmissions.
This total amount needs to include VAT and EC (Recargo de Equivalencia) amounts if any.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

248 An Sign OUTPUT

N" in case Forth Quarter Total Real Estate Transmissions amount is<0

249-263 An Forth Quarter Total Real Estate Transmissions amount OUTPUT

Sum up of all the real estate transmissions related to the business partner dated within the forth quarter of the fiscal period (year)
This total amount needs to include VAT amounts.
Only applicable to those BP for which Annual Total Transactions amount is > 3.005,06 €

264-280 An Intracommunity Tax ID OUTPUT

"Inversión del Sujeto Pasivo" related transactions needs to be flagged as such and reported separately. The ones related to (European Union) "UE" require that Intracommunity Tax ID is also filled in within these positions.

281 A "Cash VAT" transaction OUPUT

"X" for those transactions set as Cash VAT, otherwise blank

282 A "Inversión Sujeto Pasivo" transaction OUPUT

"X" for those transactions set as "Inversión Sujeto Pasivo", otherwise blank

283 A (In Spanish = Operación con bienes vinculados o destinados a vincularse al régimen de depósito distinto del aduanero). CONSTANT

Fixed Value = blank

284 An Sing OUPUT

"N" in case Annual "Cash VAT" Amount is<0

284-299 An Annual "Cash VAT" amount accrued according to Cash VAT regimen OUTPUT

Sum up of all the Cash VAT amounts related to a business partner which are accrued according to Cash VAT regimen, that is when being paid/collected.

300-500 blanks blanks

Register 2 – Lease information

Position From-To Type /

Number of positions

Description Tax Report PARAMETER type/

Content

1 Num Register type CONSTANT

Fixed value = “2”

2-4 Num Tax Model CONSTANT

Fixed value = “347”

5-8 Num Period (Year) OUTPUT

Same value as the one entered for Register Type 1

9-17 An Legal Entity Tax id number OUTPUT

Legal entity Tax id number Note: aligned to right, last position has to be the control character. The system has to fulfill with zero the positions left (example: 02889768W) Same value as the one entered for Register Type 1

18-26 An Business Partner (Leaseholder) Tax Id (Spanish Tax Id) OUTPUT

Business Partner (Leaseholder) Tax Id Note: aligned to right, last position has to be the control character. The system has to fulfill with zero the positions left (example: 02889768W) In case of a foreign BP do not having an Spanish Tax Id, it should be blank.

27-35 An Legal representative Tax Id INPUT

otherwise blanks.

36-75 An BP Name (surname, name or company name) OUTPUT

BP name Note: in case of the individuals, it has to be as below: “surname name”

76-76 A Sheet Type CONSTANT

Fixed value = “I”

77-98 ---- Blanks blanks
99 An Sign OUPUT

"N" in case lease transaction amount < 0, otherwise blank

100-114 An Lease transaction amount

100-112 integer amount

113-114 decimal amount

OUTPUT

Lease transaction amount for each BP listed.

115 Num Asset-product (real estate) situation OUTPUT

The system should retrieve the value setup for each real estate included in the tax statement (Lease transaction) 1 – Real estate with a valid reference Id located in Spain except Pais Vasco and Navarra region.

2 - Real estate with a valid reference Id located in Pais Vasco or Navarra region.

3 - Real estate without a valid reference Id located in Spain, or Pais Vasco or Navarra region.

4 – Real estate located abroad.

116-140 An Valid Real Estate Reference Id (Referencia Catastral) OUTPUT

The system should retrieve "referencia catastral" value setup for each real estate included in the tax statement (Lease transaction)

141-333 An Leased Real estate Location (Address)

141-145 Location type

146-195 Street name

196-198 Street number type

199-203 Street number

204-206 Street number qualifier

207-209 Building/Block

210-212 Hall

213-215 Ladder

216-218 Floor

219-221 Letter

222-261 Complementary address information

262-291 Location or city

292-321 County

322-326 Location code

327-328 Region code

329-333 Zip code

OUTPUT

The system should retrieve the value setup for each real estate included in the tax statement (Lease transaction)

334 500 ---- Blanks Blanks

Assumptions & Dependencies

Assumptions

N/A

There is an existing feature which can be found here:

Financial Management / Accounting / Analysis Tools / Generate 347 Model

Above functionality should not be taken into account as 347 annual tax statement and valid 347 file will be created by using the Tax Report Launcher extended module.

Above mentioned feature will be removed from core. It must be discussed if in next release, or even before.

Dependencies

N/A


Design & Technical considerations

Design considerations

347 Annual Tax statement should be implemented as an extended module part of the ES professional localization pack v1.

There is no enhancement required for this feature already known but just the fact that 347 annual tax statement version to be used for 2009 year reporting purpose could be modified by beginning 2010 and therefore the current implementation will require the correspondent adjustments to be implemented at that time.

347 annual tax statement generation as a valid file is going to be based on an existing feature named “Tax Report Launcher” which can be found here:

Financial Management / Accounting/ Setup / Tax Report (setup)

Financial Management / Accounting / Analysis Tools / Tax Report Launcher (valid 347 file generation)

In other words, Tax Report launcher is going to be used to generate the 347 valid file to be submitted to the tax authorities.

Technical constraints

None

Technical Requirements

347 file generation must be based on an existing feature named “Tax Report Launcher” so there is no need for new fields/tables/parameters....creation rather than a few related to a specific asset-product lease transaction which needs to be included in 347 file:


Object type Data type Value constraints Default value Visible & Editable Label Help text
New parameter


Master Data management / Product – Product


(Note:new field below will be shown only in case this parameter is activated)

Chart (1 byte)


Yes/No No Yes “Lease” Lease parameter should be selected in case the product is a real estate which is being leased.
New field


Master Data management / Product


Reference List Real Estate situation Empty Yes


Real estate situation Official “real estate situation” based on real estate location and valid reference id.



New field


Master Data management / Product

Text No Empty Yes


Valid Real Estate Reference Id Valid Real Estate Reference Id
New field


Master Data management / Product in a new tab “Lease information”

Reference List No Empty Yes


“Location address type” The user must enter here a valid location address type.



New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Street name” The user must enter here street name.
New field


Master Data management / Product in a new tab “Lease information”


Reference List No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Street number type” The user must enter here a valid street number type



New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Street number” The user must enter here the street number.
New field


Master Data management / Product in a new tab “Lease information”


Reference List No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Street number qualifier” The user must enter here a valid street number qualifier



New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Building” The user must enter here building information if any
New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Hall” The user must enter here hall information if any
New field


Master Data management / Product in a new tab “Lease information” Product


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Hallway” The user must enter here ladder information if any
New field


Master Data management / Product in a new tab “Lease information”

Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Floor” The user must enter here Floor information if any
New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Apartment” The user must enter here letter information if any
New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Complementary Address information” The user must enter here complementary address information if any.
New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Location/City” The user must enter here location or city
New field


Master Data management / Product in a new tab “Lease information”


Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“County” The user must enter here county information
New field


Master Data management / Product in a new tab “Lease information”


Reference List County Code Empty Yes


Only in case “Lease” parameter is selected (=YES)

“County code” The user must enter here a valid County Code.
New field


Master Data management / Product in a new tab “Lease information”


Reference List Region code(*) Empty Yes


Only in case “Lease” parameter is selected (=YES)

“State/Region code” The user must select from the list the correspondent Region Code.
New field


Master Data management / Product

Text No Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Zip code” The user must enter here the correspondent Zip Code
New field


Master Data management / Product


Reference List Country Codes Empty Yes


Only in case “Lease” parameter is selected (=YES)

“Country code” The user must select from the list the correspondent Country Code.
New Table “347 Document type”


Financial Management / Analysis Tools/Tax Report Launcher/347 Document Type tab


Table


Fields:

Client_ID

Organization_ID

DocumentType_ID

IsActive

n/a n/a Yes 347 Document type Select the document types which will be included in the Spanish 347 annual tax statement.

User interface

New User Interface

Document Type image (to be uploaded when ready)

User interface changes

Lease information image (to be uploaded when ready)

License

License code description

ES Professional Pack will be 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 “347 Annual Tax statement setup and valid 347 file generation”

Discussion items

Open discussion items

Re-launch in case of complementary declaration scenario:

In case Peter needs to re-launch a new 347 annual tax statement, he should have previously selected either a “C” or a “S” value in the input parameter field = “Complementary or Substitutive Declaration”

A complementary declaration will be used whenever some valid tax transactions were not included in a former declaration already created for the same period, in that case OB ERP must allow to create two 347 annual tax statement in case the second one is marked as a “C”.


It needs to be discussed whether Complementary declaration scenario should be out of scope or not because it is not allowed to create more than 1 declaration while using Tax Report Launcher feature.

We should figure out a feasible work-around in case complementary declaration is moved to out of scope as the Spanish law allow complementary declaration submission therefore we should get some how that scenario is being supported by OB ERP. A possible workaround could be via input parameters so the end-user can enter somehow values previously submitted to the tax authorities. In case we go for this solution or workaround it should have to be defined and the development/implementation time will increase significantly.


Closed discussion items

Appendix

Appendix I

Valid country codes can be found in the link below:
Valid Country_Codes


Appendix II

Location Type - Reference List LocationType

Street Number type - Reference List


Street Number qualifier - Reference List


County Code - Reference List - (too heavy to upload)

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