Spainaeatmodelo347/Functional Documentation
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:
- Office or Business space rent
- Collections in cash over 6.000,00€
- Collections due to “real estate” transmission as goods supplies subject to VAT.
- Services provided from/to non-residents (including Canarias, Baleares, Ceuta y Melilla) over 3.005,06 € (Goods provided from/to non-resident must be included in the correspondent customs reports), which are not subject to withhold.
2010 - New design!! requirements for the 347 tax report:
- "Intra-Community Services" tax rates must not be linked to the 347 tax form anymore, because those transactions are submitted in the 349 tax form
- A new field (positions 130 - 133) must contain the period (year) when a transaction which caused a cash collection > 6.000,00 € was submitted to the tax authorities by including them in the 347 tax report.
- Scenario 1 = in the case of sales transactions for the same BP which are being collected in a period, let's say 2010, which were already submitted to the tax authorities in a previous year, let's say 2009:
- there will have to be just 1 record in the 347 txt file for the BP
- the total transactions amount to submit in 2010 must be 0,00 as they were already submitted
- but the collection in cash amount will have its correspondent value over 6.000,00 € for 2010
- and finally, the Period (year) must be 2009 instead of 2010.
- Scenario 2 = in case of sales transactions for the same BP which are being collected in a period, let's say 2010, which have not been submitted to the tax authorities yet:
- there will have to be just 1 record in the 347 txt file for the BP
- the total transactions amount to submit in 2010 must be its correspondent value over 3.005,60
- the collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2010
- Scenario 3 = in case of sales transactions for the same BP which are being collected in a period, let's say 2010, which have been "partially" submitted to the tax authorities, let's say in 2009:
- there will have to be 2 records in the 347 txt file for the BP, one for each year collection.
- First one:
- total transactions amount to submit in 2010 as 0,00 for those transactions already submitted in 2009
- collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2009
- Second one:
- total transactions amount to submit in 2010 over 3.500,60 for those transactions do not submitted yet
- collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2010.
- First one:
- there will have to be 2 records in the 347 txt file for the BP, one for each year collection.
2011 - New design!! requirements for the 347 tax report:
- Annual amounts need to be split now by quarters
- Collections due to “real estate” transmission as goods supplies subject to VAT needs to be reported separately.
2014 - New design!! requirements for the 347 tax report mainly related to Cash VAT regimen:
- Cash VAT transactions need to be submitted in the 347 tax form in the case of:
- organizations subscribed to Cash VAT regimen
- organizations do not subscribed that receive Cash VAT Purchase invoices.
- Cash VAT transactions need to be submitted separately and flagged as such
- Cash VAT transactions amounts do NOT need to be split by quarter
- It is necessary to inform about both amounts described below:
- total Cash VAT transactions amount accrued during the corresponding year
- total Cash VAT transactions amount paid during the corresponding year and therefore accrued according Cash VAT regimen.
- ISP (Inversión Sujeto Pasivo) no UE related transactions need to be submitted separately and flagged as such
- Office or Business space rent subject to withholding do not need to be included in the 347 tax form anymore as those ones need to be submitted in 180 tax form.
(IN Spanish)
- La regla general de desglose de operaciones trimestral no aplica a
- los sujetos pasivos acogidos al RECC que suministrarán toda la información que vengan obligados a relacionar en su declaración anual, sobre una base de cómputo anual.
- los sujetos pasivos que sean destinatarios de las operaciones incluidas en el RECC que deberán suministrar la información relativa a las mismas también sobre una base de cómputo anual.
- Los sujetos pasivos acogidos al RECC y los destinatarios de sus operaciones deberán incluir de forma separada los importes devengados durante el año natural conforme a la regla general de devengo y de acuerdo a los criterios del RECC.
- Se deberán consignar de forma separada de otras operaciones, que en su caso, se realicen entre las mismas partes las siguientes:
- operaciones incluidas en el RECC (Acogidos y destinatarios)
- operaciones con inversión del sujeto pasivo (Destinatarios)
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:
- Travel Agencies operations (sales/purchase – 347 operation keys F and G).
- Insurance companies operations.
- Government or Public Administration operations (347 operation key D and E)
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:
- "Operaciones con bienes vinculados o destinados a vincularse al régimen de depósito distinto del aduanero exentas del IVA" transactions need to be submitted separately. As those kind of transactions are not managed in Openbravo the value of that position in the file is going to be a blank.
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:
- Entities which makes business in Spain without a permanent establishment in Spain (which will fill in the 123 or 216 report).
- Those tax-payers which have not executed operation with a total operation amount (either sales or purchase) per customer or vendor over 3.005,06€ or 300,51€ in the case of payment collection on behalf of 3rd parties, tax included
- Spanish companies forced to inform about VAT operations through the 340 tax report, with below exceptions which should be included in the 347 tax report:
- Office or Business space rent
- Payments collected on behalf of 3rd parties over 300,51€
- Payments collected in cash over 6.000,00€
- Incomes collected due to “real estate” transmission as goods supplies subject to VAT.
Law 1065/2007 dated on 27th July also specifies the transactions which must be excluded from 347 tax report:
- Goods/services supplies for which an invoice was not needed to be issued
- Those operations do not related to an economical activity of the tax-payer
- Free operations
- VAT exempt rent do not related to any economical activity or those ones subject to withholding.
- Operations done from a non Spanish permanent establishment
- Those kind of transactions which are already submitted to the tax authorities through a specific declarations, by example withholding related tax reports (190, 193, 194, 180...), 340 and 349 tax reports (intra-community operations)
- Import/export of goods.
- Goods Supplies/Acquisitions to/from Canary Islands, Baleares, Ceuta and Melilla.
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:
- Check the provided 347 Setup by checking the set up of the VAT tax rates to be included in 347 tax report.
- 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.
- 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.
- 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.
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:
- 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€
- 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 €
- 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€
- 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€
- On February 1st Peter a member of the Accounting staff enters a cash payment of 6,500.00€
Purchase transactions:
- 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€
- 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€
- 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€
- 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:
- only those ones applicable within the Spanish territory excluding Baleares/Canarias/Ceuta and Melilla region, must be collected by the 347 annual statement
- and therefore linked to the correspondent “347 Tax parameter” through “Tax Rate – Tax parameter” tab.
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:
- Purchase operations - 347 A Purchase of Goods
- Sales operations - 347 B Sales of Goods
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:
- Purchase operations - 347 A Purchase of Services
- Sales operations - 347 B Sales of Services
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:
- Rent Purchase operations - 347 A Purchase of Services
- Rent Sales operations - 347 B Sales of Services
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:
- Real Estate Sales - 347 B Real Estate Sales
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
- AP invoice
- AP credit memo
- Reversed Purchase Invoice
Sales
- AR invoice
- AR credit memo
- Reversed Sales Invoice
“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:
- sales & purchase transactions will be included in 347 tax form only in case annual total amount sum up is > 3005.06€
- collection in cash transactions will be included in 347 tax form only in case annual total amount sum up is > 6.000.00 €
- there are going to be 3 types of 347 tax form varibles:
- Constant - fixed value defined by the tax authorities
- Output - value got from data booked in Openbravo
- Input - value entered by the end-user while launching 347 tax form.
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:
- Tax Report (Header):
- Client=> OB Client for which 347 tax statement is setup.
- Organization => OB organization or legal entity for which 347 tax statement is setup.
- Name=> 347 tax statement name (AEAT 347 Report: Declaración anual de operaciones con terceras personas)
- Description=> 347 tax statement description (AEAT 347 Report: Declaración anual de operaciones con terceras personas)
- Period=> it should be Yearly
- Java Class name=> Java class for this statement should be here
- Active=> YES
- Tax Report Group. There should be 3 tax report groups entered here:
- File - Text file configuration. This group should only contain File Name as input parameter.
- Identification and Totals. This section must match 347 section 1. There will be one section of this type per tax-payer. In this section below tax parameters will be included so the right transactions get part of 347 tax report:
- Amount limit = as a constant = 3.005,06 €
- Amount Limit in cash collections = 6.000,00 €
- BusinessPartnersRelations. This section must match 347 section 2. There will be as much section 2 as business partner included in the AEAT347 tax report and besides Leasing transactions.
- Tax Parameters. For each Tax Report Group above, there should be below tax parameters types which will be taken into account while generating the valid 347 text file.
There are 3 types of parameters:- Constant=>This type is a constant value which should be setup by default.
- Input=>If a parameter is an input parameter that means that while launching the report specific report, in this 347 tax statement report, the system will show that parameter to Peter so he can fill it as appropriate.
- Output=>This type implies that the Java class will retrieve the specific output value from OB ERP (database).
For additional information regarding tax parameters please see “347 valid file content” section below.
- 347 section 1 - Identification. This section must contain info below:
- Register type(*)=> Constant=1
- Tax Model(*)=> Constant=347
- Year(*) => Output. This will be taken in execution time, when launching the report, from the date filter values that user sets.
- Legal entity tax id(*)=>Output (this means that the system will retrieve “Organization tax id” value while launching the specific report, in this case 347 tax statement.
- Legal entity name(*)=>Output(the system should retrieve legal entity name).
- Submission type(*)=> Constant (either a “C” (Compact Disc Recordable) or a “T”(on-line or telematic submission). For us it will always be “T” whenever a 347 file is generated and submitted to the tax authorities.
- Contact person(*)=> Input. This parameter could be changed to "constant" parameter type in case same person submits the declaration every time so there is not need to inform this input parameter every time the tax report is generated.
- Contact Phone(*)=> Input. This parameter could be changed to "constant" parameter type in case same person submits the declaration every time so there is not need to inform this input parameter every time the tax report is generated.
- Declaration Id=> Input (it should be a 13 characters Id starting by “347.....”. If empty, system will generate one automatically as 3470000000000.
- Substitutive Declaration=> Input (either “C” or “S”)
- Former Declaration Id=> Input
- Total number of entities included in the declaration(*)=> Output (the system should count and retrieve the total number of entities included in the tax statement by having into account different business partner Tax ID)
- Transactions Total Amount(*) => Output (the system should sum and retrieve the total amount of all the transactions included in 347 tax statement related to 347 Operation keys = A, B and C.
- Total number of rent real estate(*)=> Output (the system should count and retrieve the total number of real estate which are being rent)
- Rent Total Amount(*)=> Output (the system should sum and retrieve the total amount collected from leasing operations)
- Legal representative Tax Id=>Input (in case of a legal representative scenario Peter should be able to fill in his/her Tax Id.
- 347 section 2 - TransactionsThis section must contain info below::
- Register type(*)=> Constant=2
- Tax Model(*)=> Constant=347
- Year (*)=> Output. This will be taken in execution time, when launching the report, from the date filter values that user sets.
- Legal entity tax id (*)=> Output (this means that the system will retrieve “Organization tax id” value while launching the specific report, in this case 347 tax statement)
- BP tax id(*)=>Output (this means that the system will retrieve the correspondent BP Tax Id, associated to each tax transaction listed in the 347 tax statement)
- Legal representative Tax Id=> Input (in case of a legal representative scenario Peter should be able to fill in his/her Tax Id. It should take the legal representative Tax Id already filled-in for “Identification” section)
- BP name (*)=> Output (the system should retrieve the correspondent BP name associated to each tax transaction listed in the 347 tax statement.)
- Sheet type (*)=> Constant => “D”
- State/Region code(*)=> Output=> the system should retrieve this data from BP address, by having into account there is an official Region Code list, for each tax transaction listed in the 347 tax statement.
In the case of non-residents in Spain transactions = value fixed to => 99
Alava=01 León=24
Albacete=02 Lleida=25
Alicante = 03 Lugo=27
Almería =04 Madrid=28
Asturias = 33 Málaga = 29
Avila =05 Melilla=52
Badajoz =06 Murcia=30
Barcelona =08 Navarra=31
Burgos =09 Ourense=32
Cáceres =10 Palencia=34
Cádiz =11 Palmas, Las=35
Cantabria =39 Pontevedra=36
Castellón =12 Rioja, La=26
Ceuta =51 Salamanca=37
Ciudad Real =13 S.C. Tenerife=38
Córdoba =14 Segovia = 40
Coruña, A =15 Sevilla= 41
Cuenca =16 Soria = 42
Girona =17 Tarragona=43
Granada =18 Teruel=44
Guadalajara =19 Toledo=45
Guipúzcoa = 20 Valencia= 46
Huelva =21 Valladolid=47
Huesca =22 Vizcaya=48
Illes Balears =07 Zamora=49
Jaén = 23 Zaragoza=50 - Country code(*)=> Output=> the system should retrieve this data from BP address, by having into account there is an official County Code list, and for each tax transaction listed in the 347 tax statement. Official Country code can be found in the law HAC/3626/2003, dated on 23 December. See Section 8: Appendix:
- Operation key (*)=> Output and constant (A= Purchase operations , B= Sales including real estate transmissions/sales) for each tax transaction listed in the 347 tax statement.
- Transaction Amount(*)=>Output=> the system should retrieve here the transaction amount for each tax transaction operation Key either A or B listed here per BP
- Lease=> to be checked in case of rent/lease transactions
- Cash collection amount(*)=> Output=> the system should retrieve here for each tax transaction included in the 347 tax statement those ones which meant a cash collection over 6.000,00 €
- Real estate transmission amount (subject to VAT) (*)=> Output=> the system should retrieve here for each real estate tax transaction which meant a real state transmission the amount collected.
- 347 section 2 - Rent/Lease information. This section must contain:
- Register type(*)=> Constant=2
- Tax Model(*)=> Constant=347
- Legal entity tax id(*)=>Output (this means that the system will retrieve “Organization tax id” value while launching the specific report, in this case 347 tax statement)
- BP (Lessee) tax id(*)=>Output (this means that the system will retrieve the correspondent lessee Tax Id, associated to each lease tax transaction listed in the 347 tax statement)
- Legal representative Tax Id(*)=> Input (in case of a legal representative scenario Peter should be able to fill in his/her Tax Id.)
- BP (Lessee) name(*)=> Output (the system should retrieve the correspondent Lessee name associated to each lease tax transaction listed in the 347 tax statement.)
- Sheet type(*)=> Constant => “I”
- Lease transaction amount(*)=> Output (the system should sum and retrieve the correspondent Lease transaction amount per each product setup as “Lease” by having into account the sales invoices for that specific asset-products (real estate) lease for a given period)
- Real estate situation(*)=>Output (the system should retrieve real estate situation from what is setup by default in the correspondent asset-product (real estate) which should match one of the options listed below:
- 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.
- Real estate valid reference Id (Referencia catastral)(*)=> Output (the system should retrieve here the reference Id setup by default for the correspondent asset-product (real estate).
- Real estate Location/Address(*)=> Output (the system should retrieve here the address setup by default for the correspondent asset-product (real estate). For more information see below section 3.1.4 Lease set up.
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:
- Real Estate situation: Peter should be able to select a value from the List below:
- 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.
- Valid and official reference Id: Peter should be able to enter here manually the valid and official asset-product Id.
- Location: Peter should enter here location information for the correspondent real estate:
- Tipo de Via => “Location address type” (Street/Square/Avenue...) => Peter should select from a list a valid “location address type” h
- Nombre de la Vía Pública=> “Street name” => Peter should enter here the correspondent street name.
- Tipo de Numeración=> “Street number type” (NUM, KM, S/N...) => Peter should select it from a previously setup default list provided by the tax authority and entered in the system.
- Número=> “Street number”=> Peter should enter here the street number
- Calificador del número=> “Street number qualifier” (BIS, DUP, MOD, ANT,...)=> Peter should select it from a previously setup default list provided by the tax authority and entered in the system.
- Bloque=> “Building”=> Peter should enter here building info in case any
- Portal=> “Hall”=>Peter should enter here hall info in case any
- Escalera=>”Hallway”=>Peter should enter here hallway info in case any
- Piso=> “Floor” =>Peter should enter here floor info in case any
- Puerta=> “Apartment” =>Peter should enter here door info in case any
- Complemento=> “Complementary address information”=> free text for Peter to enter additional information related to the address which was not possible to enter in any of the fields above.
- Localidad o Población=>”Location or City”=> Peter should enter here the city or location.
- Municipio=> “County”=>Peter should enter here county name
- Código de Municipio => “County Code”=> Peter should select it from a previously setup default list provided by the tax authority and entered in the system.
- Código de Provincia => Region code(*)=> “State/Region code” => Peter should select it from a previously setup default list provided by the tax authority and entered in the system.
- Código Postal=> “Zip code”=> Peter should enter here the postal code based on real estate location. 2 first digit of the postal or zip code are the region code value for the field value. It could be that once Peter fills-in the postcode, the system associates the 2 first digits to the field “Region Code”.
- Country Codes=>”Country code” => Peter should enter here the correspondent Country code in which real estate is located in.
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:
- Tax Id=> blank
- Region code=> 99
- Country code=> Residence country code should have to be entered here (CA=Canada), see appendix.
- ISP check = Yes
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.
- Scenario 1 = in the case of sales transactions for the same BP which are being collected in a period, let's say 2010, which were already submitted to the tax authorities in a previous year, let's say 2009:
- there will have to be just 1 record in the 347 txt file for the BP
- the total transactions amount to submit in 2010 must be 0,00 as they were already submitted
- but the collection in cash amount will have its correspondent value over 6.000,00 € for 2010
- and finally, the Period (year) must be 2009 instead of 2010.
Once the end-user launches the 347 tax report for 2010, the system will:
- look at the "Cash payments" with 2010 as accounting date over 6.000,00 € for which there is no sales invoice related dated on 2010, but 2009 by example.
- generate just 1 record for the BP by stating: Total transactions amount = 0,00 ; Collection in cash amount > 6.000,00 ; Period = 2009
- Scenario 2 = in case of sales transactions for the same BP which are being collected in a period, let's say 2010, which have not been submitted to the tax authorities yet:
- there will have to be just 1 record in the 347 txt file for the BP
- the total transactions amount to submit in 2010 must be its correspondent value over 3.005,60
- the collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2010
Once the end-user launches the 347 tax report for 2010, the system will:
- look at the "Cash payments" with an accounting date in 2010 over 6.000,00 € for which there are sales invoices related dated on 2010 only.
- generate just 1 record for the BP by stating: Total transactions amount > 3.005,60 and > 6.000,00 ; Collection in cash amount > 6.000,00 ; Period = 2010
- Scenario 3 = in case of sales transactions for the same BP which are being collected in a period, let's say 2010, which have been "partially" submitted to the tax authorities, let's say in 2009:
- there will have to be 2 records in the 347 txt file for the BP, one for each year collection.
- First one:
- total transactions amount to submit in 2010 as 0,00 for those transactions already submitted in 2009
- collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2009
- Second one:
- total transactions amount to submit in 2010 over 3.500,60 for those transactions do not submitted yet
- collection in cash amount will have its correspondent value over 6.000,00 €
- and finally, the Period (year) must be 2010.
- First one:
- there will have to be 2 records in the 347 txt file for the BP, one for each year collection.
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:
- Organization: Peter should select here the Organization or legal entity he is willing to get 347 annual tax statement for.
- Calendar: Once the organization or legal entity has been selected, this not editable field should show the calendar associated to the organization or legal entity.
- Accounting schema: Peter should be able to select here the accounting schema associated to the organization or legal entity.
- Report: Peter should be able to select here 347 annual tax statement which has to be previously setup.
- Period:The system will show “Annually” as that is the period setup for 347 annual tax statement by default. No other option will be available in this combo-box.
- Year: Peter must select the year he needs to launch the report for, from the available ones.
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:
- File Name<=> Peter must fill-in here a 347 file name, by example “347_2008”.
- Contact person surname and name=> Peter must enter here the correspondent contact name (fixed length of 40 positions, if entered text is longer, only the first 40 characters will be taken)
- Contact person phone number=> Peter must enter here the correspondent phone number (fixed length of 9 positions of just numbers, if text is longer, only the first 9 characters will be taken...)
- Substitute Declaration (statement)=> Peter should check this field in case the current declaration is going to substitute a former one.
- Former Statement Id=> In case of a complementary or substitute declaration, this field should be editable, so Peter must enter here the former declaration id being complemented or substituted.
- Legal representative Tax Id=>In case of a legal representative scenario Peter should be able to fill in his/her Tax Id. It will not be applicable in our case (company scenario).
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:
- New!! Amounts can be entered either positive or negative
- Empty numeric type fields must be filled-in with zeros
- Empty alphanumeric/alphabetical fields must be filled-in with blanks
- Numeric fields must be right side aligned and filled-in with zeros in the left empty positions if any, and last two digits will correspond to the decimal part of the amount.
- Alphanumerical/Alphabetical fields must be left side aligned and filled-in with blanks in the right empty positions; in capitals and without special characters. It is not allowed accented vowels
- Alphabetical characters will be in capital letters
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):
- A - Adquisiciones de bienes (Purchase of Goods)
- B - Entregas de bienes (Sales of Goods)
- A - Adquisiciones o prestación de servicios (Purchase of Services), including real estate rent
- B - Servicios prestados (Sales of Services), including real estate rent
- B - Transmisiones de bienes inmuebles sujetas a IVA (Sales of Real Estate)
Additionally:
- "Importe Percibido en Metálico" - It is important to remark that in the case of transactions collected by cash over 6.000,00 €, the amount collected will also have to be included separately.
- "Arrendamiento Local" - Real Estate lease/rent needs to be marked as such and submitted separately within "Importe de las operaciones" positions, related to 347 key B - Servicios prestados (Sales of Services) or 347 key A - Prestación de Servicios (Acquisition of Services)..
- "Transmisiones de bienes inmuebles" - Real Estate sales need also to be submitted separately within "Importe Anual percibido por transmisiones de inmuebles sujetas a IVA" positions related to 347 key B - Transmisiones de bienes inmuebles sujetas a IVA (Sales of Real Estate)
Register 2 – Lease/rent information. Leaseholder (Arrendatario) needs to include in this section real estate rent details.
Field types can either be:
- Num = Numeric
- An = Alphanumeric
- A = Alphabetical
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 |
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: |
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:
- Rent/Lease transactions highlighted as such in position 100 need to be included within positions 84-98 related to either:
- 347 key B - Sales of Services. (arrendatarios). Leaseholders need also to fulfill Register Type 2 - Lease/Rent Information.
- or 347 key A - Purchase of Services. (arrendadores)
- Real State transmission needs to be reported as:
- Sales, positions 84-98 related to 347 key B - Real Estate Sales.
- and as real state transmissions, positions 117-131 related to 347 key B- Real Estate Transmissions.
- Cash collections depending on the year(s) when the amount paid in cash was accrued
- Purchase&Sales of Services & Goods (including rent transactions) and Real Estate transmissions do not subject to Cash VAT need to be included in Register Type 2 both on an "Annual" and on a "Quarterly" basis. See below
- Purchase&Sales of Services & Goods (including rent transactions) and Real Estate transmissions subject to Cash VAT need to be included in Register Type 2 just on an "Annual" basis. See below.
- "Inversión del Sujeto Pasivo" related transactions needs to be flagged as such and reported separately. Besides that the ones related to UE required that Intracommunity Tax ID is also filled in.
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. | |
18-26 | An | Business Partner Tax Id (It should be a Spanish Tax Id) | OUTPUT
Business Partner Tax Id | |
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. | |
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. | |
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. | |
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) | |
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. | |
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) | |
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. | |
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) | |
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. | |
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) | |
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
| 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
| 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
| Text | No | Empty | Yes
| Valid Real Estate Reference Id | Valid Real Estate Reference Id |
New field
| Reference List | No | Empty | Yes
| “Location address type” | The user must enter here a valid location address type.
|
New field
| Text | No | Empty | Yes
| “Street name” | The user must enter here street name. |
New field
| Reference List | No | Empty | Yes
| “Street number type” | The user must enter here a valid street number type
|
New field
| Text | No | Empty | Yes
| “Street number” | The user must enter here the street number. |
New field
| Reference List | No | Empty | Yes
| “Street number qualifier” | The user must enter here a valid street number qualifier
|
New field
| Text | No | Empty | Yes
| “Building” | The user must enter here building information if any |
New field
| Text | No | Empty | Yes
| “Hall” | The user must enter here hall information if any |
New field
| Text | No | Empty | Yes
| “Hallway” | The user must enter here ladder information if any |
New field
| Text | No | Empty | Yes
| “Floor” | The user must enter here Floor information if any |
New field
| Text | No | Empty | Yes
| “Apartment” | The user must enter here letter information if any |
New field
| Text | No | Empty | Yes
| “Complementary Address information” | The user must enter here complementary address information if any. |
New field
| Text | No | Empty | Yes
| “Location/City” | The user must enter here location or city |
New field
| Text | No | Empty | Yes
| “County” | The user must enter here county information |
New field
| Reference List | County Code | Empty | Yes
| “County code” | The user must enter here a valid County Code. |
New field
| Reference List | Region code(*) | Empty | Yes
| “State/Region code” | The user must select from the list the correspondent Region Code. |
New field
| Text | No | Empty | Yes
| “Zip code” | The user must enter here the correspondent Zip Code |
New field
| Reference List | Country Codes | Empty | Yes
| “Country code” | The user must select from the list the correspondent Country Code. |
New Table “347 Document type”
| Table
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)