Spainaeatmodelo349/Functional Documentation
Document sign-off
| Role | Name | Sign-off date |
| PM | Richard Morley | |
| UA | Rachel Johnston | |
| QA | Pablo Sarobe | |
| Development | Victor Martinez | |
| Development | Eduardo Argal |
Document Status
| Date | Author or editor | Description of change | Document status | Document version |
| September 14th | Patricia San Juan | Document creation & sent for review | Draft | V1 |
| September 21st | Patricia San Juan | Feedback incorporated in relation to “349 corrections” | Final | V2 |
| September 23rd | Patricia San Juan | “Operaciones Triangulares” out of scope. A Feature Request will be opened | Final | V3 |
Overview & Justification
Purpose
The purpose of this document is to describe the functional specifications for a new extension module which is the “349 – Summary statement of Intra Community transactions” as a valid “text” file according to Public Treasury requirements.
The 349 tax report is not a VAT assessment (or VAT settlement) but a VAT statement which is intended to list every transaction related to movements of goods within the EU (European union), either supply of goods from Spain to other EU country or purchase of goods from EU country to Spain.
This statement has to be submitted to the tax authorities on a quarterly basis:
First quarter: From 1 to April 20, inclusive.
Second quarter: From 1 to July 20, inclusive.
Third quarter: From 1 to October 20, inclusive.
Fourth quarter: From 1 to January 30, both inclusive.
Nevertheless 349 summary statement could be submitted to the tax authorities on a yearly basis (From 1 to January 30, inclusive) for those VAT taxpayer with low volume of operations.
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 349 Technical Documentation
New for Year 2010:
- 349 tax report can now be submitted on a monthly and bi-montly basis, besides quarterly and yearly basis
- 349 tax report includes now "Services" related transactions within EU countries, besides "Goods" related transactions within EU countries.
Scope
In scope:
349 summary statement feature will allow the end user to list every Intra Community transaction of goods/items such as the ones listed below:
- Intra Community sales => Supplies of goods from Spain to a EU country. Supplies of goods to the EU are VAT exempt (0%) but regardless of that 0% VAT exempt must be reflected as a 349 intra community sales transaction and must be included in the corresponding “Issued Invoice Book”.
- Intra Community purchase => Purchase of goods from EU country to Spain. Intra Community purchase of goods are subject to VAT; depending on the type of goods the VAT rate applicable will be either a +/-16%, or a +/-7% or a +/-4%. In the case of EU acquisitions the company which delivers the goods have to issue a VAT exempt invoice (0% VAT), and the company which acquires the goods must “self-settle” the tax operation (+/- 16% VAT).
- Sales/Purchase corrections to any of the transactions listed above which were already included in a submitted summary statement.
Only one entry per EU customer or EU vendor will be included in the report as a unique summary entry of positive invoices transactions (AP/AR invoice) and negative invoices transactions (negative AP/AR invoices and AP/AR credit invoices), except “corrections” which will create new statement entries as will be described later on. See section “Persona based scenarios: “.
In the case a business partner is a customer and a vendor at the same time and within the same period of time, two entries will be included: one for the supplies (sales) and another one for the acquisitions (purchase), except corrections once again.
349 summary statement must include as well:
- Customer/vendor identification
- Customer/vendor VAT id number
- Tax base amounts in Euro
- Transaction of goods were the origin and destination country is an EU country/Spain.
It is also in scope “Reverse Invoices” functionality due to the fact that it is required to link reverse invoices and credit invoices to the corresponding invoices to be reversed, therefore it is possible to properly identify sales/purchase corrections.
From January 1st 2004, it is compulsory to send a “Reverse 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. Reverse invoice should clearly state “reverse” word, should detail a “reverse reason” as well as the reverse amount (+ or -) and refer to the original invoice/s corrected.
The original invoice/s cannot be voided and remains as a valid document.
OB ERP allows the end user to revers invoices by using either “Negative AP/AR invoices”, “AP/AR invoices” voided or “AP/AR credit memos”, those feature will have to be enhanced as described in “Persona based scenarios - Intra Community Sales/Purchase corrections / Reverse Invoices“ section in order to get those reverse invoices refer to the original invoice/s to be reversed.
As general rule VAT tax recognize tax liability at the time goods are received (purchase) or delivered (sales) and therefore invoiced. Invoice date is considered as VAT liability date for 349 summary tax declaration.
Out of scope:
There are some features currently out of scope which could be later on implemented:
Feature Request 12443 - Supplies of goods after an Intra Community acquisition => “Operación Triangular” (Spanish).
Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (within the EU region). The exempt Intra Community sales must be included in the 349 report
Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does not have to be included in the 349 report.
Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow:
- to specify other “destination” country rather than organization country, in the case of purchase operations.
- to specify other “origin” country rather than the organization country, in the case of sales operations.
Due to the fact that 349 summary statement only covers Intra Community goods transactions, it is out the scope the use of AP/AR credit memos in the case of goods/items returned either to suppliers or from customers; therefore AP/AR credit memos will not be taken into account in relation to 349 transactions but positive AP/AR invoice and negative AP/AR invoices in case of goods returns. Same applies to negative AP/AR credit memos (which would imply same behavior as positive AP/AR invoices) , such transactions will not be taken into account but positive AP/AR invoices.
Feature Request: 12445 - It is currently out of scope complementary 349 summary tax statement scenario. A complementary statement 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 349 summary tax statement is out of scope by now. 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 so the user can include only the additional transactions do not included in a previously launched and submitted summary tax statement. Current workaround is to use the AEAT platform "Informativas – 2009 - 349" to add whatever transaction which must be added as a complementary declaration.
New 349 tax report requirements for the year 2010:
For more information please see the corresponding Functional Specification Sections in which it is clearly stated WHAT'S NEW for 2010 requirements. As a summary:
- Feature Request 12452 : Intracommunity Services operations must be included in 349 tax report - that implies a change in the data set.
- Feature Request 12444 : AP/AR credit memos in case of services "returned" must be included as negative amounts
- New 349 tax report file structure for 2010 year: For more details see below
- 349 tax report can now be reported in a monthly basis: For more details see below
Justification
349 summary statement of Intra-Community transactions is an existing Spanish VAT tax report well defined and described in the Tax Order HAC/360/2002 dated on 19th February, 2002
349 summary statement is a compulsory tax report to be submitted to the tax authorities by those Spanish companies which supply or acquire goods to or from any EU country.
New definitions and acronyms
-VAT => Value-added tax
-Reverse Invoices => From January 1st 2004, it is compulsory to send a “Reverse 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. Reverse invoice should clearly state “reverse” word, should detail a “reverse reason” as well as the reverse amount (+ or -) and refer to the original invoice/s corrected.
The original invoice/s cannot be voided and remains as a valid document
- AEAT=>Acronyms for the Spanish Public Treasury= “Agencia Estatal de Administración Tributaria”
Users & business process description
User goals
349 tax report feature will allow the end user to:
- Check the provided 349 summary tax statement setup by checking the set up of the VAT tax rates to be included in 349 tax report.
- Generate 349 summary tax statement for a given period as a valid 349 file, which means it retrieves the transactions which are required by law as described in section “Scope”.
- Review 349 summary tax statement in order to make the correspondent changes or even delete some entries as required. This will be done through AEAT software once the 349 text file is generated and uploaded in there.
- Submit 349 file to the tax authorities via INTERNET (on-line presentation) or by using “Informativas” AEAT platform.
User Roles and Personas
The following roles are involved:
Accounting Manager (Mary): Mary is the accounting manager, therefore she needs to make sure that the Company complies with the law and tax requirements.
She should be able to setup 349 summary tax statement based on her company needs in order to comply with tax requirements.
She should be able to launch the 349 summary tax statement 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 349 summary tax statement as a valid file to the tax authorities in collaboration with Mary.
Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one entering Intra Community sales transactions as appropriate, which should be part of the 349 summary tax statement in the end.
Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering Intra Community purchase transactions as appropriate, which should be part of the 349 summary tax statement in the end.
Business process diagram
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 modelled in OB ERP as a legal entity organization with accounting.
349 summary tax statement will work at entity/client level so it will must take into account every Intra Community sales/purchase transaction of goods entered in the system regardless the organization as an AP/AR invoice (negative or positive).
Intra Community Sales business scenario:
Sales transactions Mike might entered in the system within the 2nd quarter of the year are described below:
On April 7th Mike, a member of the Sales staff, issues a good shipment and at the same time a sales invoice (AR invoice) to an EU customer named “EU customer 1” including some goods/items for a total amount of 10.560,07 €.
Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Sales invoice number is 0020
On April 10th Mike issues a good shipment and at the same time a sales invoice (AR invoice) to another EU customer named “EU customer 2” including some goods/items for a total amount of 6.580,20 €.
Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Sales invoice number is 0021
On May 12th Mike issues a good shipment and at the same time a sales invoice (AR invoice) to another EU customer “EU customer 3” including some goods/items for a total amount of 2.500,00 € Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Sales invoice number is 0022
On May 20th Mike issues a good shipment and at the same time a sales invoice (AR invoice) to “EU customer 2” including some goods/items for a total amount of 10.500,00 €
Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Sales invoice number is 0023
On June 7th Mike issues a negative good shipment and a negative sales invoice (negative AR invoice) to “EU customer 2” including some goods/items which have been returned by the customer in relation to Invoice number 21 dated on April 10th for a total amount of -2.000,00 €.
Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Negative sales invoice number (Reverse Invoice) is A15 which must be linked to the original invoice (Reversed Invoice) number 21.
On June 10th Mike issues a negative good shipment and a negative sales invoice (negative AR invoice) to “EU customer 2” including some goods/items which have been returned by the customer in relation to Invoice number 10 dated on January 10th for a total amount of -5.000,00 €.
Intra Community sales of goods are VAT exempt, therefore he must be sure that sales invoice lines are linked to the corresponding VAT rate (Intra Community Sales), which has a VAT rate equal to 0%.
Negative sales invoice number (Reverse Invoice) is A16 which must be linked to the original invoice (Reversed Invoice) number 10.
As this negative sales invoice reverse an invoice dated on previous Quarter, that means it is a 1st Quarter 349 correction, therefore Mike should check this transaction as 349 correction and enter the corresponding Year (in our example = 2009, Period (in our example = 1Q) and the base amount already submitted for that business partner "EU customer 2" as part of a 1st Quarter 349 summary tax statement.
On June 15th Mike creates a sales order and a partial payment to “EU customer 4” as an “advance payment” of the goods/items which are going to be delivered to the customer later on, by example in July.
That advance payment just cover part of the goods/items to be delivered in July (by example 35 items = 3.500,00 €). Dated on July 20th Mike will issue a good shipment covering all the goods/items delivered (70 items) and he will issue the corresponding sales invoice.
Sales invoice number is 0024
Dated on July 20th Peter should must be able to generate 349 summary tax statement as a valid file and below transactions should be included for the 2nd quarter of the year (April to June):
EU customer 1 → Sales transaction “E” for a total amount of => 10.560,07€
Sales invoice (AR invoice) 20, Amount = 10.560,07 €
EU customer 2 → Sales transaction “E” for a total amount of => 15.080,20 €
Sales invoice (AR invoice) 21, Amount = 6.580,20 €
+ Sales invoice (AR invoice) 23, Amount = 10.500,00 €
- Negative sales invoice (negative AR invoice) A15 linked to Sales invoice 21, Amount= -2.000,00 €
EU customer 3 → Sales transaction “E” for a total amount of=> 2.500,00 €
Sales invoice (AR invoice) 22, Amount = 2.500,00 €
EU customer 2 → Sales corrections “E” for a total amount => -5.000,00 €
Year = 2009 ; Period = 1Q ; base amount = 15.600,00 €
(which implies that the 1st quarter base amount submitted already for EU customer 2 for 15.600,00 € will have to be decreased by -5.000,00 €, therefore new 1st quarter base amount will be = 10.600,00 €)
Negative sales invoice (negative AR invoice) A16 linked to Sales invoice 10, Amount = -5.000,00 €
Intra Community Purchase business scenario
Purchase transactions Alice might entered in the system within the 2nd quarter of the year are described below:
On April 8th Alice, a member of the Purchase staff, enters in the system a good receipt and at the same time a purchase invoice (AP invoice) coming from an EU vendor named “EU vendor 1” including some goods/items her company has bought for a total amount of 4.500,00 €.
Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Purchase invoice number is 120050
On April 11th Alice enters in the system a good receipt and at the same time a purchase invoice (AP invoice) coming from an EU vendor named “EU vendor 2” including some goods/items her company has bought for a total amount of 7.200,20 €.
Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Purchase invoice number is 444889
On May 13th Alice enters in the system a good receipt and at the same time a purchase invoice (AP invoice) coming from an EU vendor named “EU vendor 3” including some goods/items her company has bought for a total amount of 2.500,00 €
Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Purchase invoice number is 254
On May 21st Alice enters in the system a good receipt and at the same time a purchase invoice (AP invoice) coming from an EU vendor named “EU vendor 2” including some goods/items her company has bought for a total amount of 3.000,00 €.
Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Purchase invoice number is 444893
On June 7th Alice enters in the system a negative good receipt and a negative purchase invoice (negative AP invoice) to “EU vendor 2” including some goods/items her company wants to return to the vendor in relation to Invoice number 444889 dated on April 11th for a total amount of -2.200,20 €.
Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Negative purchase invoice number (Reverse Invoice) is A444899 which must be linked to the original invoice (Reversed Invoice) number 444889.
On June 10th Alice enters in the system a negative good receipt and a negative purchase invoice (negative AP invoice) to “EU vendor 2” including some goods/items her company wants to return to the vendor in relation to Invoice number 120050 dated on January 8h for a total amount of -2.500,00 €. Intra Community purchase of goods are not VAT exempt, therefore he must be sure that purchase invoice lines are linked to the corresponding VAT rate (Intra Community Purchase 16%), which is a summary tax rate having 2 child VAT rates associated for 16% (VAT credit posting/purchase invoice book) and -16% (VAT debit posting/sales invoice book).
Negative purchase invoice number (Reverse Invoice) is A120050 which must be linked to the original invoice (Reversed Invoice) number 120050.
As this negative purchase invoice reverse an invoice dated on previous Quarter, that means it is a 1st Quarter 349 correction, therefore Alice should check this transaction as 349 correction and enter the corresponding Year (in our example = 2009, Period (in our example = 1Q) and the base amount already submitted for that business partner "EU vendor 2" as part of a 1st Quarter 349 summary tax statement.
On June 25th Alice creates a purchase order and a partial payment to “EU vendor 4” as an “advance payment” of the goods/items which are going to be received from the vendor later on, by example in July.
That advance payment just cover part of the goods/items to be received in July (by example 5 items = 3.500,00 €). Dated on July 20th Alice will enter in the system the corresponding good receipt covering all the goods/items delivered (70 items) as well as the corresponding purchase invoice.
Purchase invoice number is 444422
Dated on July 20th Peter should must be able to generate 349 summary tax statement as a valid file and below transactions should be included for the 2nd quarter of the year (April to June):
EU vendor 1 → Purchase transaction “A” for a total amount of => 4.500,00 €
Purchase invoice (AP invoice) 120050, Amount = 4.500,00 €
EU vendor 2 → Purchase transaction “A” for a total amount of => 8.000,00 €
Purchase invoice (AP invoice) 444889, Amount = 7.200,20 €
+ Purchase invoice (AP invoice) 444893, Amount = 3.000,00 €
- Negative purchase invoice (negative AP invoice) A444899 linked to purchase invoice 444889, Amount= -2.200,20 €
EU vendor 3 → Purchase transaction “A” for a total amount of=> 2.500,00 €
Purchase invoice (AP invoice) 254, Amount = 2.500,00 €
EU vendor 2 → Purchase corrections “A” for a total amount => -2.500,00 €
Year = 2009 ; Period = 1Q ; Base amount = 5.600,00 €
(which implies that the 1st quarter base amount submitted already for EU vendor 2 for 5.600,00 € will have to be decreased by -2.500,00 €, therefore new 1st quarter base amount will be = 3.100,00 €)
Negative purchase invoice (AP Invoice) A120050, Amount = -2.500,00 €
New!! Intra Community Services scenario
What's described in previous sections also applies to exchange of services; the only difference is the fact that instead of goods, services will be exchange in both cases purchase and sales. Those transaction must also be captured by the 349 tax report therefore 349 txt file is properly created.
Functional requirements
Configuration
Tax Rates configuration
349 summary tax statement is a quarterly/yearly statement which must list Intra Community goods transactions as well as the corresponding corrections to those transactions.
Peter must be sure VAT rates are setup properly as described below:
Intra Community sales of goods:
Supplies of goods to the EU are VAT exempt (0%), therefore Peter should navigate to Financial Management/Accounting/Setup/Tax rates and check that the corresponding “Intra Community Sales” tax rates are properly setup for each VAT category (VAT16%, VAT7% and VAT4%).
Besides and for each Intra Community sales tax rate, Peter should navigate to Financial Management/Accounting/Setup/Tax rates – Tax parameter (tab) and check that the corresponding 349 tax parameter is selected, in this case it should be "E"
Tax Rates in Spanish (Spanish tax module):
- Entregas Intracomunitarias (16%=>0%) -Output tax parameters: 349 - E Annual / 349 - E Trimestral and NEW 349 - E Mensual
- Entregas Intracomunitarias (7%=>0%) - Output tax parameters: 349 - E Annual / 349 - E Trimestral and NEW 349 - E Mensual
- Entregas Intracomunitarias (4%=>0%) - Output tax parameters: 349 - E Annual / 349 - E Trimestral and NEW 349 - E Mensual
Intra Community purchase of goods:
Intra Community purchase of goods are subject to VAT; depending on the type of goods the VAT rate applicable will be either a +/-16%, or a +/-7% or a +/-4%. In the case of EU acquisitions the company which delivers the goods have to issue a VAT exempt invoice (0% VAT), and the company which acquires the goods must “self-settle” the tax operation (+/- 16% VAT).
Peter should navigate to Financial Management/Accounting/Setup/Tax rates and check that the corresponding “Intra Community Purchase” tax rates are properly setup for each VAT category (VAT16%, VAT7% and VAT4%).
Besides and for each Intra Community purchase tax rate, Peter should navigate to Financial Management/Accounting/Setup/Tax rates – Tax parameter (tab) and check that the corresponding 349 tax parameter, in this case it should be "A"
Tax Rates in Spanish (Spanish tax module):
- Adquisiciones Intracomunitarias 16% (summary)
- Adquisiciones Intracomunitarias 16% (+16%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
- Adquisiciones Intracomunitarias 16% (-16%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
- Adquisiciones Intracomunitarias 7% (summary)
- Adquisiciones Intracomunitarias 7% (+7%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
- Adquisiciones Intracomunitarias 7% (-7%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
- Adquisiciones Intracomunitarias 4% (summary)
- Adquisiciones Intracomunitarias 4% (+4%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
- Adquisiciones Intracomunitarias 4% (-4%) - Output tax parameters: 349 - A Annual / 349 - A Trimestral and NEW 349 - A Mensual
NEW!! Intra Community "sales" of services:
Supplies of services to the EU are VAT exempt (0%), therefore Peter should navigate to Financial Management/Accounting/Setup/Tax rates and check that the corresponding “Intra Community Sales” tax rates are properly setup for each Services VAT category (VAT16% Services, VAT7% Services and VAT4% Services).
Besides and for each Intra Community sales tax rate, Peter should navigate to Financial Management/Accounting/Setup/Tax rates – Tax parameter (tab) and check that the corresponding 349 tax parameter is selected, in this case it should be "S"
Tax Rates in Spanish (Spanish tax module):
- Servicios prestados UE (16%=>0%) - Output tax parameter 349 - S Anual, 349 - S Trimestral, New!! 349 - S Mensual
- Servicios prestados UE (7%=>0%)- Output tax parameter 349 - S Anual, 349 - S Trimestral, New!! 349 - S Mensual
NEW!! Intra Community "purchase" of services:
Supplies of services to the EU are VAT exempt (0%), therefore Peter should navigate to Financial Management/Accounting/Setup/Tax rates and check that the corresponding “Intra Community Sales” tax rates are properly setup for each Services VAT category (VAT16% Services, VAT7% Services and VAT4% Services).
Besides and for each Intra Community sales tax rate, Peter should navigate to Financial Management/Accounting/Setup/Tax rates – Tax parameter (tab) and check that the corresponding 349 tax parameter is selected, in this case it should be "I"
Tax Rates in Spanish (Spanish tax module):
- Inversión Sujeto Pasivo 16% (summary)
- Inversión Sujeto Pasivo 16% (0%)- Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
- Inversión Sujeto Pasivo 16% (+16%) - Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
- Inversión Sujeto Pasivo 16% (-16%) - Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
- Inversión Sujeto Pasivo 7% (summary)
- Inversión Sujeto Pasivo 7% (0%)- Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
- Inversión Sujeto Pasivo 7% (+7%) - Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
- Inversión Sujeto Pasivo 7% (-7%) - Output tax parameter 349 - I Anual, 349 - I Trimestral, New!! 349 - I Mensual
Intra Community purchase / sales corrections:
There is no need for a specific tax rates as the ones to be used in the case of Intra Community purchase / sales corrections must be the same ones which were used in previous 3 scenarios.
349 summary tax statement setup and 349 tax parameters
OB ERP must provide 349 summary tax statement setup as well as required 349 tax parameters. Peter should navigate to Financial Management / Accounting / Setup / Tax report and check that there is Tax report with a search key => AEAT349 with below setup:
Tax Report (Header):
- Client=> OB Client for which 349 tax statement is setup.
- Organization => OB organization or legal entity for which 349 tax statement is setup.
- Search Key => AEAT349
- Name => 349 summary tax statement name (AEAT 349 Statement: Declaración recapitulativa de operaciones intracomunitarias)
- Description=> 349 summary tax statement description (AEAT 349 Statement: Declaración recapitulativa de operaciones intracomunitarias)
- Period=> it should be Quarterly or Yearly
- Java Class name=> Java class
- Active=> YES
Tax Report Group (tab):
There should be 3 tax report groups entered here:
- File: Text file configuration. This group should only contain the File Name as input parameter.
- Identification and Totals: This section must match 349 line type 1= Deponent (OB Client/Company) line. There will be only 1 line of this type. This section will have several tax parameters such as "Organization name", "Contact Person", "Contact Phone" "Substitute declaration", "Former declaration number", "Year" and "Organization tax id"
- Transactions: This section must match 349 line type 2= Intracommunity operator line and line type 2 = Corrections line. There will be as much line of this type as Intra Community operator (customer/vendor) and it will list 4 output tax parameters such as:
- "A = Intracommunity Acquisitions of Goods"
- "E = Intracommunity Sales of Goods"
- New! "S=Intracommunity Sales of Services"
- New! "I=Intracommunity Purchase of Services".
- Constant: This section must include "constant" tax parameters such as "Line type", "Declaracion type", "Submission type", "First quarter", "Second quarter" and so no so forth. It is important to note here that new constant parameters could be added such as Contact person or Contact phone in case the same person submits 349 report.
Tax Parameters (For each Tax Report Group):
There are 3 types of parameters which would be including in every section above:
- Constant=> This type of parameters are constant values setup by default in the system.
- Input=> These type of parameter must be entered by the end user before generating 349 summary statement.
- Output=> This type of parameters will be retrieved by the Java class from existing system data.
349 Corrections
In order to allow the end-user to enter in the system 349 corrections, a new tab is required to be created for both Purchase Invoices and Sales Invoices. That new tab must be named "Reversed Invoices". As this is not just useful for the 349 tax report but in any case, this tab and its content must not be part of the 349 tax report module but has to be implemented as a core enhancement.
What it is part of 349 tax report module is :
- A new Yes/No flag named "Rectificativa del 349" - by selecting this flag the end-user will be able to enter a 349 correction
- Once "Rectificativa del 349" is selected below new fields/input must be shown:
- Business Partner - this one should refer to the BP for which the corresponding invoice and 349 correction is being entered in the system. This field shold NOT be editable by the end-user.
- Year - end-user must be able to select the year to which 349 correction applies to; as 349 corrections refers to 349 transactions already submitted to the tax authorities in a give year, same year which should be selected here.
- Period - end-user must be able to select here the period to which 349 correction applies to; as 349 corrections refers to 349 transactions already submitted to the tax authorities in a give period, same period which should be selected here.
- "Base Imponible del 349" - end-user must be able to manually entered the 349 base amount for that give year/period and BP which was already submitted to the tax authorities.
For 349 tax report 2010 New Version, we do need 2 "349 base amount" one per each key:
- In the case of Purchase, we need one for Good Purchase being corrected, key A
- and one for Services Purchase being corrected, key I
- In the case of Sales, we need one for Good Sales being corrected, Key E
- and one for Services Sales being corrected, key S
Persona based scenario
It is July 20th, 2009 and Peter needs to get 2nd quarter 349 summary tax statement based on Intra Community Purchase/Sales operations entered in the system by Alice and Mike from April to June.
Intra Community Sales (from Spain to an EU country)
Mike has created few sales orders, later on the correspondent Goods shipment if any and the corresponding sales invoice to several “EU customers”, for doing that he should navigate to Sales Management / Transactions/ Sales Order & Goods Shipment & Sales invoice; and take into account below items:
Transaction 1
Business Partner info: EU customer 1, Country : France, TAX id: FR88899989864
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Good shipment date: 25 April
AR invoice number: 0001
Invoice date: 30 April
Tax base amount = 25.000,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = 25.000,00 €
Transaction 2
Business Partner info: EU customer 2, Country : Great Britain, TAX id: GR65456
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Good shipment date: 27 April
AR invoice number: 0002
Invoice date: 30 April
Tax base amount = 57.690,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = 57.690,00 €
Transaction 3
Business Partner info: EU customer 1, Country : France, TAX id: FR88899989864
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Good shipment date: 20 May
AR invoice number: 0003
Invoice date: 30 May
Tax base amount = 25.500,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = 25.500,00 €
Transaction 4
Business Partner info: EU customer 2, Country : Great Britain, TAX id: GR65456
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Good shipment date: 20 May
AR invoice number : 0004
Invoice date: 30 May
Tax base amount = 57.700,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = 57.700,00 €
Transaction 5
Business Partner info: EU customer 2, Country : Great Britain, TAX id: GR65456
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Return of Goods = Negative Good shipment date: 25 June
Negative AR invoice number=A005
Invoice date: 30 June
Tax base amount = -10.800,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = -10.800,00 €
Transaction 6
Business Partner info: EU customer 1, Country : France, TAX id: FR88899989864
BP type: Customer
Tax Rate info: Intracommunity Sales (16%=>0%)
349 tax parameter : 349 Intra Community Sales “E”
Good shipment date: 30 June
AR invoice number : 0005
Invoice date: 1 July
Tax base amount = 25.500,00 €
VAT rate = 0%, VAT amount = 0%, Invoice amount = 25.500,00 €
349 transactions
All the entries above will mean a unique “E” summary entry for:
EU customer 1 (FR88899989864) for a total amount of = 75.500,00 €, as per detailed below:
Transaction 1 => 25.000,00 €
Transaction 3 => 25.500,00 €
Transaction 6 => 25.500,00 €
and another one for EU customer 2 (GR65456) for a total amount of = 104.590,00 €, as per detailed below:
Transaction 2=> 57.690,00 €
Transaction 4 => 57.700,00 €
Transaction 5=> -10.800,00 €
Intra Community Purchase (from an EU county to Spain)
Alice has created few purchase orders, later on the correspondent Goods receipt if any and the corresponding purchase invoice coming from several “EU vendors/suppliers”, for doing that she should navigate to Purchase Management / Transactions/ Purchase Order & Goods Receipt & Purchase invoice; and take into account below items:
Transaction 1
Business Partner info: EU vendor 1, Country : France, TAX id: FR88767464764
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Good receipt date: 25 April
AP invoice number: 336737
Invoice date: 30 April
Tax base amount = 18.500,00 €
VAT rate (credit) = + 16% , VAT amount = 2.960,00 €
VAT rate (debit) = - 16% , VAT amount = -2.960,00 €
Invoice amount = 18.500,00 €
Transaction 2
Business Partner info: EU vendor 2, Country : Great Britain, TAX id: GR33556
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Good shipment date: 27 April
AP invoice number: 54855GGH
Invoice date: 30 April
Tax base amount = 152.000,00€
VAT rate (credit) = + 16% , VAT amount = 24.320,00 €
VAT rate (debit) = - 16% , VAT amount = -24.320,00 €
Invoice amount = 152.000,00€
Transaction 3
Business Partner info: EU vendor 1, Country : France, TAX id: FR88767464764
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Good shipment date: 20 May
AP invoice number: 15
Invoice date: 30 May
Tax base amount = 68.000,00 €
VAT rate (credit) = + 16% , VAT amount = 10.880,00 €
VAT rate (debit) = - 16% , VAT amount = -10.880,00 €
Invoice amount = 68.000,00 €
Transaction 4
Business Partner info: EU vendor 2, Country : Great Britain, TAX id: GR33556
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Good shipment date: 20 May
AP invoice number : 506069
Invoice date: 30 May
Tax base amount = 57.700,00 €
VAT rate (credit) = + 16% , VAT amount = 9.232,00 €
VAT rate (debit) = - 16% , VAT amount = - 9.232,00 €
Invoice amount = 57.700,00 €
Transaction 5
Business Partner info: EU vendor 2, Country : Great Britain, TAX id: GR33556
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Return of Goods = Negative Good receipt date: 25 June
Negative AP invoice number=A6667777
Invoice date: 30 June
Tax base amount = -15.800,00 €
VAT rate (credit) = - 16% , VAT amount = - 2.528,00 €
VAT rate (debit) = + 16% , VAT amount = 2.528,00 €
Invoice amount = -15.800,00 €
Transaction 6
Business Partner info: EU vendor 1, Country : France, TAX id: FR88767464764
BP type: Vendor
Tax Rate info: Intracommunity Purchase 16% (summary)
2 Child tax rates: Intracommunity Purchase +16% and Intracommunity Purchase -16%
349 tax parameter : 349 Intra Community Sales “A”
Good shipment date: 30 June
AR invoice number : 0005
Invoice date: 1 July
Tax base amount = 87.650,00 €
VAT rate (credit) = + 16% , VAT amount = 14.024,00 €
VAT rate (debit) = - 16% , VAT amount = - 14.024,00 €
Invoice amount = 87.650,00 €
349 transactions
All the entries above will mean a unique “A” summary entry for:
EU vendor 1 (tax id FR88767464764) = for a total amount of = 174.150,00 €, as per detailed below:
Transaction 1 =>18.500,00 €
Transaction 3 =>68.000,00 €
Transaction 6 => 87.650,00 €
and another one for EU vendor 2 (GR33556) for a total amount of = 193.900,00 €, as per detailed below:
Transaction 2=> 152.000,00€
Transaction 4 => 57.700,00 €
Transaction 5=> -15.800,00 €
Intra Community Services exchange (from/To an EU county From/to Spain)
Above transactions also applied to Services exchange in case of sales and purchase of services.
It is important to note that under this scenario below remarks must be taken into account:
- Mike and Alice will need to create sales and purchase invoice for services exchange
- It is mandatory that Mike and Alice create in the system the corresponding Services as product type = Service and linked to a Services VAT Tax category = VAT 16% services or VAT 7% services or VAT 4% services
- The proper Tax rate in case of services must be used, see section Tax Configuration, section 3) and 4)
Reverse Invoices
It is also in scope “Reverse Invoices” functionality due to the fact that it is required to link “reverse invoices” (and credit invoices) to the corresponding invoices to be reversed. This new feature will allow us to properly identify 349 corrections (sales/purchase).
From January 1st 2004, it is compulsory to send a “Reverse 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. Reverse invoice should clearly state “reverse” word, should detail a “reverse reason” as well as the reverse amount (+ or -) and refer to the original invoice/s corrected.
The original invoice/s cannot be voided and remains as a valid document.
OB ERP allows the end user to correct invoices by using either “Negative AP/AR invoices”, “AP/AR invoices” voided or “AP/AR credit memos”, those feature will have to be enhanced as described below:
Negative AP/AR invoices
Mike needs to enter in the system a goods return coming from a customer.
For doing that he must navigate to Sales Management / Transactions / Sales Order and create a new sales order for the corresponding “negative” amount of goods/items, once that is done he must create a new good shipment for the “negative” amounts of goods, in order to get the goods back in the inventory.
Last transaction for Mike to create is the corresponding invoice as a negative AR invoice.
For doing that he must navigate to Sales Management / Transactions / Sales invoice and create a new sales invoice as a “negative “ AR invoice. In a new tab named “Reverse Invoice” Mike will be able to select the AR invoice/invoices to be reversed, by doing that reverse invoices and reversed invoices will be linked.
Same applies in case of AP invoices and negative AP invoices.
AP/AR invoices voided
This scenario is the same as above one but instead of creating a new negative AR invoice Mike will void an existing AR invoice (already completed, posted and sent to the customer).
For doing that he must navigate to Sales Management / Transactions / Sales invoice and select the existing AR invoice.
Once there Mike should press the button “Reactivate”, option “Void”. The system will create a new document as a negative AR invoice and will enter the text “R-> new invoice number” in the description field of the AR invoice, but that is not enough as description field is editable and could be easily modified without any warning. Therefore, once in the negative AR invoice, Mike will be able to select the AR invoice/s to be reversed in a new tab named “Reverse Invoice”, by doing that reverse invoices and reversed invoices will be linked.
Same applies in case of AP invoices and negative AP invoices.
AP/AR credit memos
This scenario is the same as above one but instead of creating a new AR invoice with a negative goods/items amount, Mike will create an AR credit memo.
For doing that he must navigate to Sales Management / Transactions / Sales invoice and create a new AR credit memo (with a positive items/good amount). Mike will be able to select the AR invoice/s to be reversed in a new tab named “Reverse Invoice”, by doing that reverse invoices and reversed invoices will be linked.
Same applies in case of AP invoices and AP credit invoices.
New!! Due to the fact that 349 tax report includes now Services exchange AP and AR credit memos should be included in the tax report but behaving same as negative AR/AP invoices in relation to negative amounts; therefore AR/AP credit memos should subtracts from the total but in case those are 349 corrections. See next section.
- Feature Request 12444 : AP/AR credit memos in case of services "returned" must be included as negative amounts
Intra Community Sales/Purchase corrections
It is 2nd quarter and Mike has entered in the system some goods returns (negative sales orders, negative goods shipments and therefore negative AR invoices) corresponding to some good shipments (and therefore AR invoices) dated on the 1st quarter.
Same applies to Alice in relation to negative goods receipts and negative AP invoices.
Mike and Alice should be able to mark that specific negative AP/AR invoices as “349 corrections” while entering those negative AR/AP invoices in the system, therefore 349 summary tax statement can include 349 corrections as appropriate.
349 sales corrections:
Mike needs to navigate to Sales Management / Transactions / Sales invoice and once there he could either void an existing AR invoice or create a new negative AR invoice.
After doing the above, Mike should be able to select the AR invoice to be reversed in a new tab named “Reverse Invoice” and besides he should be able to select a new check-box named “349 correction”, in case the negative AR invoice is related to an invoice dated on a previous quarter and therefore already submitted in the corresponding 349 summary tax statement.
In case he selects the check-box “349 correction” below fields will be shown for him to fill in the appropriate information:
Period => Mike should select here the quarter for which the reversed invoice was submitted for as part of a former 349 summary tax statement.
Year=> Mike should select here the yeare for which the reversed invoice was submitted for as part of a former 349 summary tax statement
349 base amount=> Mike should enter here the 349 base amount which was submitted as part of 349 summary tax statement for that specific business partner and for that specific period entered above.
New Requirement for 349 tax report 2010 version, we need two 349 base amount as described below:
349 base amount key E - Mike should enter here the 349 base amount which was submitted as part of 349 summary tax statement for that specific business partner and for that specific period entered above, for Sales of Goods.
349 base amount key S - Mike should enter here the 349 base amount which was submitted as part of 349 summary tax statement for that specific business partner and for that specific period entered above, for Sales of Services.
Same applies to purchase transactions by navigating to Procurement Management / Transactions / Purchase invoice - “Reverse Charge” tab.
Same applies to purchase & sales services transactions.
Generate 349 summary tax statement for a given period as a valid 349 file
It is July 20th, 2009 and Peter needs to submit to the tax authorities the 2nd quarter 349 summary tax statement based on Intra Community Purchase/Sales operations entered in the system by Alice and Mike from April to June.
In order to launch 349 summary 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 349 summary tax statement.
- 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 the 349 summary tax statement previously setup.
- Period:Peter must select either “the year” or “the quarter” or "the month" (NEW!) depending on his needs.
- Year: Peter must select the year/quarter or month (new!) 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 349 summary tax statement.
- File Name=> Peter must fill-in here a 349 file name, by example “349_2ndQuarter”.
- 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...). It is important to note that these input parameters could better be a constant parameter in case the same person with the same phone number creates and submit this report every time.
- 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 substitute declaration, this field should be editable, so Peter must enter here the former declaration id being substituted.
Besides, Peter should also be able to select the corresponding sales / purchase corrections to previous 349 submitted by using a new button “Check corrective transactions” as described in the corresponding “Persona based Scenario”
Once all the above is done Peter can "Generate the Electronic file" in order to get the AEAT349 file.
349 file review and re-launch
Review:
Peter should be able to review 349 summary tax statement content through AEAT software once the file is submitted in there.
Re-launch:
In case Peter needs to re-launch a new 349 summary tax statement, he can do it by making sure whether he needs to select "Substitutive Statement" check or not.
349 file content and submission to the tax authorities
In order to get a valid 349 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 corresponding info under “Primary Filters” as well as the corresponding “ Input parameters” as already described.
A valid 349 text file should meet the content described below, having into account there are different line types:
Line type 1 – Deponent line
Line type 2 – Intra-community operator line
Line type 2 – Corrections line
As a general rule:
- Every amount entered has to be a positive amount and in Euro as default currency
- Empty numeric type fields must be filled-in with zeros
- Empty alphanumeric fields must be filled-in with blanks
- Numeric and alphanumerical fields must be right side aligned and filled-in with zeros in the left empty positions if any.
- Alphabetical fields must be left side aligned and filled-in with blanks in the right empty positions if any
Line type 1 – Deponent line
| Position From | Position To | Type
Number of positions | Description | OB ERP input (Table/field or user input) |
|---|---|---|---|---|
| 1 | 1 | Num
1 | Line type | Constant parameter= “1” |
| 2 | 4 | Num
3 | Declaration type | Constant parameter = “349” |
| 5 | 8 | Num
4 | Period / Year | Input parameter = Year |
| 9 | 17 | An
9 | Deponent VAT id number | Output parameter =
Legal entity VAT 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: 02999998W) |
| 18 | 57 | An
40 | Deponent identification (surname, name or company name) | Output parameter =
Legal entity name Note: in case of the presenter is an individual, it has to be as below: surname name |
| 58 | 58 | A
1 | Presentation type | Constant parameter =
“T” on-line presentation |
| 59 | 107 | A
49 | Contact person information
59-67 Phone number 68-107 Surname and Name | Input parameter=
phone number and contact person |
| 108 | 120 | Num
13 | Declaration number
349 summary statement number | Output parameter=
It has to be a value like the one below: 343255789785 it can be obtained here: |
| 121 | 121 | A
1 | Complementary declaration
in case of operations do not included in a former declaration for the same period/quarter | Blank (out of scope) |
| 122 | 122 | A
1 | Substitutive declaration
in case the current declaration is a new one with the aim of cancel a former declaration for the same period/quarter | Input parameter = “S” |
| 123 | 135 | Num
13 | Former declaration number
only in case of substitutive declaration otherwise fill-in with zeros. | Input parameter “Former declaration number”,
otherwise zeros (000000000000) |
| 136 | 137 | An
2 | Period/Year – for annual declaration
Period/Quarter – for quarterly declaration New!! Period/Month - for monthly declaration | Input parameter - Fixed values:
Annual declaration: 0A Quarterly declaration: 1T 2T 3T 4T NEW!! Monthly declaration: 01 02 03 04 05 06 07 08 09 10 11 |
| 138 | 146 | Num
9 | Total number of EU vendors/suppliers - operators | Output parameter:
Sum of records of all the operation with keys “E” or “A” or NEW!! "S" or "I" coming from raw type 2 – position 133 |
| 147 | 161 | Num
15 | Intra-community operation total amount
147 – 159 integer amount 160 – 161 decimal amount (2 decimals) filled-in as zeros in case of not amount | Output parameter:
Sum of all base amounts, positions 134-136 and all operation keys “E” or “A” or NEW!! "S" or "I" coming from raw type 2 – position 133 filled-in as zeros in case of not amount |
| 162 | 170 | An
9 | Total number of BP (operators) with corrective operations | Output parameter:
Sum of records of all corrective operators keys “E” or “A” or NEW!! "S" or "I" coming from raw type 2 corrections – position 133 |
| 171 | 185 | Num
15 | Corrective operations total amount
171-183 integer amount 184-185 decimal amount filled-in as zeros in case of not amount | Output parameter:
Sum of all corrective base amounts, positions 153-165 and all operation keys “E” or “A” or NEW!! "S" or "I"coming from raw type 2 – corrections position 133 filled-in as zeros in case of not amount |
| New!! 186 | 186 | A
1 | Periodicity submission change ID
In case either total acquisitions of goods/services or total shipments of goods/services > 50.000,00 € (in case of 2010 and 2011 that amount limit must be > 100.000,00 € 349 tax report must be submitted monthly dated on 22nd February, 22nd May, 22nd August and 22nd November) | Input parameter : "X", otherwise Blank |
| New!! 187 | 390 | --
204 | Blanks | Blanks |
| New!! 391 | 399 | A
9 | TAX ID in case of Legal Representative | Input parameter |
| New!! 400 | 487 | --
88 | Blanks | Blanks |
| New!! 488 | 500 | An
13 | 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 |
Line type 2 – Intra Community operator line
| Position From | Position To | Type
Number of positions | Description | OB ERP input (Table/field or user input) |
|---|---|---|---|---|
| 1 | 1 | Num
1 | Line type | Constant parameter= “2” |
| 2 | 4 | Num
3 | Declaration type | Constant parameter = “349” |
| 5 | 8 | Num
4 | Period / Year | Input parameter = Year |
| 9 | 17 | An
9 | Deponent VAT id number | Output parameter =
Legal entity VAT 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: 02999998W) |
| 18 | 75 | An
58 | Blanks | Blanks |
| 76 | 92 | An
17 | Intra-community operator VAT id number, according to rules below:
76-77 (2) – country code 78-92 (15) – VAT id number
Austria – AT + 9 An characters Belgium – BE + 9 or 10 Num characters Bulgaria – BG + 9 or 10 Num characters Cyprus – CY + 9 An characters Denmark – DK + 8 Num characters Slovenia – SI + 8 Num characters Estonia – EE + 9 Num characters Finland – FI + 8 Num characters France – FR + 11 An characters Greece – EL + 9 Num characters Great Britain – GB + 5,9 or 12 An characters Netherlands – NL + 12 An characters Hungary – HU + 8 Num characters Italy – IT + 11 Num characters Ireland – IE + 8 An characters Latvia – LV + 11 Num characters Lithuania – LT + 9 or 12 Num characters Luxembourg – LU + 8 Num characters Malta – MT + 8 Num characters Poland – PL + 10 Num characters Portugal - PT + 9 Num characters Check Republic – CZ + 8, 9, 10 Num characters Slovakia – SK + 9 or 10 Num characters Romania – RO + 2 to 10 Num characters Sweden – SE + 12 Num characters | Output parameter =
Business partner (intra-community operator) VAT id number 02999998W |
| 93 | 132 | A
40 | Intra-community operator name or business name | Output parameter=
Business Partner name /identification |
| New!! 133 | 133 | A
1 | Operation key:
“E” - EU supplies VAT exempt “A” - EU acquisitions “T” - EU supplies after an exempt EU acquisition (OUT OF SCOPE) New!! "S" - EU services supplies provided by the deponent New!! "I" - EU services acquisitions provided to the deponent | Output parameter=
“E” for EU sales transactions “A” for EU purchase transactions New “S” for EU SERVICES sales transactions New “I” for EU SERVICES purchase transactions |
| New!! 134 | 146 | Num
13 | Tax base amount
134-144 – integer part 145-146 – decimal part this section will include the total tax base amount for every kind of operation key “E” or “A” or New!! “S” or "I" and that implies + or – amounts (in case of negative invoices or credit invoices) must be accumulated in case – amounts are not corrections (see corrections row) to former 349 reports already submitted to the tax authorities If in the same period there have been several transactions with an intra-community operator, those transactions + or - must be accumulated by key operation code (A,E,S or I) in order to enter a single record for each key operation and period. | Output parameter=
Positive total tax base amount (without VAT) per operation key “E” or “A” or New!! "S" or "I" and per business partner as a summary of positive / negative transactions within same period. |
| 147 | New!! 500 | ---- | Blanks | blanks |
Line type 2 – Corrections line
| Position From | Position To | Type
Number of positions | Description | OB ERP input (Table/field or user input) |
|---|---|---|---|---|
| 1 | 1 | Num | Line type | Constant value = “2” |
| 2 | 4 | Num
3 | Declaration type | Constant value = “349” |
| 5 | 8 | Num
4 | Period / Year | Input parameter = Year |
| 9 | 17 | An
9 | Deponent VAT id number | Output parameter =
Legal entity VAT 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: 02999998W ) |
| 18 | 75 | An
58 | Blanks | Blanks |
| 76 | 92 | An
17 | Intra-community operator VAT id number, according to rules below:
76-77 (2) – country code 78-92 (15) – VAT id number Germany – DE + 9 Num characters Austria – AT + 9 An characters Belgium – BE + 9 or 10 Num characters Bulgaria – BG + 9 or 10 Num characters Cyprus – CY + 9 An characters Denmark – DK + 8 Num characters Slovenia – SI + 8 Num characters Estonia – EE + 9 Num characters Finland – FI + 8 Num characters France – FR + 11 An characters Greece – EL + 9 Num characters Great Britain – GB + 5,9 or 12 An characters Netherlands – NL + 12 An characters Hungary – HU + 8 Num characters Italy – IT + 11 Num characters Ireland – IE + 8 An characters Latvia – LV + 11 Num characters Lithuania – LT + 9 or 12 Num characters Luxembourg – LU + 8 Num characters Malta – MT + 8 Num characters Poland – PL + 10 Num characters Portugal - PT + 9 Num characters Check Republic – CZ + 8, 9, 10 Num characters Slovakia – SK + 9 or 10 Num characters Romania – RO + 2 to 10 Num characters Sweden – SE + 12 Num characters | Output parameter=
Business partner (intra-community operator) VAT id number |
| 93 | 132 | A
40 | Intra-community operator name or business name | Output parameter=
Business Partner name /identification |
| NEW!! 133 | 133 | A
1 | Operation key:
“E” - EU supplies VAT exempt corrections “A” - EU acquisitions corrections “T” - EU supplies after an exempt EU acquisition corrections New!! - "S" EU supplies of Services New!! - "I" EU acquisition of Services | Output parameter=
“E” for EU sales transactions “A” for EU purchase New!! "S" for EU services sales transactions New!! "I" for EU services purchase transactions |
| 134 | 146 | ---- | Blanks | Blanks |
| New!! 147 | 178 | An
32 | Section to be filled-in only in case of errors or omissions to either “E”, “A” or New!! "S" or "I" operations which mean a correction to the tax base amount already submitted for a previous year or period.
Corrections are accrued when the correction fact has been notify to the destination company by issuing a credit purchase invoice or a credit sales invoice depending on the transaction type.
151 – 152 Period to be corrected 153 – 165 Corrected tax base amount: 153 – 163 – integer amount 164-165 – decimal amount 166-178 Former tax base amount already submitted 166-176 – integer amount 177-178 – decimal amount | In the case of negative operations a window should be shown with all those negatives operations per intra-community operator, so the end-user can select those ones which are corrections to a former 349 declaration, so those are not accumulated to the total tax base amount but deducted from a former tax base amount already submitted.
147 – 150 (4) input parameter: Period/Year to be corrected 151 – 152 (2) input parameter - Fixed values: Annual Declaration: 0A Quarterly Declaration: 1T 2T 3T 4T New !! and for Monthly declaration: 01 02 03 04 05 06 07 08 09 10 11 12
New and corrected tax base amount accumulated per operation key “E”or “A” or New "S" or "I" and per intra-community operator for the correspondent former period/quarter selected by the end-user. Output parameter based on former tax base amount manually entered by the end user (positions 166 – 178) and current transaction amount. 166-178 (13) user input: Former tax base amount already submitted. |
| 179 | New!! 500 | ---- | Blanks | blanks |
Assumptions & Dependencies
Assumptions
N/A
Dependencies
N/A
Design & Technical considerations
Design considerations
349 Intra Community summary tax statement must be implemented as an extended module part of the ES professional localization pack v1.
349 Intra Community summary tax statement 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 349 valid file to be submitted to the tax authorities.
Technical constraints
None
Technical Requirements
349 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 tax report launcher enhancement as described below:
| Object type | Data type | Value constraints | Default value | Editable | Label | Help text |
|---|---|---|---|---|---|---|
| New Tab
| Tab | n/a | n/a | n/a | Reversed invoices | Select the AR invoice or invoices to be reversed. |
| New Tab
| Tab | n/a | n/a | n/a | Reversed invoices | Select the AP invoice or invoices to be reversed. |
| New check-box
| Check-box | Yes/No | No | Yes | 349 corrections | Select in case the AR invoice to be reversed has been already submitted in a former 349 summary tax statement, therefore it means a 349 correction. |
| New check-box
| Check-box | Yes/No | No | Yes | 349 corrections | Select in case the AP invoice to be reversed has been already submitted in a former 349 summary tax statement, therefore it means a 349 correction. |
| Sales Management / Transactions / Sales Invoice – Reversed Invoices tab
Year | Reference List | Year Reference List
(2009, 2010, 2011,....) | No | Yes | Year | Select the year the AR invoice was submitted a part of a former 349 summary tax statement.
|
| Sales Management / Transactions / Sales Invoice – Reversed Invoices tab
Period | Reference List | Period Reference List
(1T, 2T, 3T, 4T or 0A) | No | Yes | Period | Select the period the AR invoice was submitted a part of a former 349 summary tax statement.
|
| Sales Management / Transactions / Sales Invoice – Reversed Invoices tab
349 base amount | Text field | n/a | No | Yes | 349 base amount | Enter the 349 base amount for the business partner and for the previously selected year/period |
| Procurement Management / Transactions / Purchase Invoice – Reversed Invoices tab
Year | Reference List | Year Reference List
(2009, 2010, 2011,....) | No | Yes | Year | Select the year the AP invoice was submitted a part of a former 349 summary tax statement.
|
| Procurement Management / Transactions / Purchase Invoice – Reversed Invoices tab
Period | Reference List | Period Reference List
(1T, 2T, 3T, 4T or 0A) | No | Yes | Period | Select the period the AP invoice was submitted a part of a former 349 summary tax statement.
|
| Procurement Management / Transactions / Purchase Invoice – Reversed Invoices tab
349 base amount | Text field | n/a | No | Yes | 349 base amount | Enter the 349 base amount for the business partner and for the previously selected year/period |
User interface
New User Interface
n/a
User interface changes
Sales Management / Transactions / Sales Invoice / Header – Reversed Invoices
Sales Management / Transactions / Sales Invoice / Header – Reversed Invoices – 349 corrections
Purchase Management / Transactions / Purchase Invoice / Header – Reversed Invoices
Purchase Management / Transactions / Purchase Invoice / Header – Reversed Invoices – 349 corrections
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 “349 Intra Community transactions summary statement as a valid 349 file”