Tax Code Settings
- Soporte Techedge BPLUS ES
Transaction: /EDGE/TC_TB_CV004
Through these tables, the different types of breakdowns (document splitting) and types with which the records will be declared to the Provincial Treasury will be determined.
We can determine the following combinations:
Exempted invoices - They are supplies of goods or services that involve the realization of the taxable event of the tax, but with respect to which the Law establishes that they should not be subjected to tax. They are internal exemptions, among others.
For this type of invoices the following information must be entered in this table: TAX indicators, type ”Subjected - exempted” and its corresponding “Exemption cause”.
Non-exempted invoices with ISP - It assumes that the condition of taxable person falls on the recipient of the operation, that is, the one who buys the good or receives the service instead of the one who sells it or provides the service, which is what more common in VAT.
In this case, the VAT indicators must be parameterized with the type Subject - Not exempt and the type not exempt With ISP. This parameterization will determine the mapping field of Invoices issued Non-Exempt Type, which will take value 'S2' if the
invoice is of the taxable type.
Non-exempted invoices without ISP - It assumes that the condition of taxpayer falls on the person who sells or provides the service. This is the most common type of invoice.
In this case, the VAT indicators must be parameterized with the type Subject - Not exempt and the type not exempt Without ISP. This parameterization will determine the mapping field of Invoices issued Non-Exempt Type, which will take value 'S1'.
Given that non-exempt invoices without ISP are the most common, if no tax indicator is added in this transaction, it will be considered as if it were of this type. This avoids having to enter all the tax codes in this transaction.
Not subjected - Operations not subject to VAT are those that do not respond to the inspiring principles of the tax, or that for reasons of tax technique are left out of the tax or that VAT is not applied to them.
In this case, the VAT indicators must be parameterized with the Not subject type and also indicate the corresponding Non-subject Cause.
In addition, the breakdowns will be defined for issued according to whether they are for delivery or service goods and for received according to whether they are purchases of current goods, expenses or investment goods.
All these parameters will be defined in three tables that we detail below
VAT INDICATORS (EXEMPT / NOT EXEMPT / NOT SUBJECT)
In this table the VAT indicators that will determine the type of breakdown by which the records will be declared to the Provincial Treasury are parameterized.
We will configure the following fields:
FIELD | VALUES | COMMENTS |
|---|---|---|
Tax indicator | Table values imposed indicators | Selection via the tax code table |
Type | Subject - Exempt Subject - Not exempt Does not hold |
|
Type not exempt | No ISP With ISP | We will select the type of exemption only in the case of non-exempt Subject type records. |
Cause exemption | Exempt without cause Exempt Art. 20 Exempt Art. 21 Exempt Art. 22 Exempt Art. 23 and 24 Exempt Art. 25 Exempt others | We will select the cause of exemption only in the case of records of type Exempt subject |
Cause not subject |
Not subject art. 7. Other cases of non-subjection Not subject to location rules Not subject, transactions carried out on behalf of third parties Not subject to TAI due to localisation rules, but incurs foreign tax, IPSI/IGIC or VAT from another EU member state.
| We will select the cause not subject only in the case of registration of type Not subject |
BREAKDOWN OF ISSUES
In this table, the VAT indicators and the type of breakdown of delivery or provision of services are parameterized when the counterpart is not national.
We will fill in the following fields:
FIELD | VALUES |
|---|---|
Breakdown | Delivery Provision of services |
Tax indicator | Selection via the tax code table |
BREAKDOWN OF RECEIPTS
This table parameterizes the VAT indicators and whether they belong to the group of purchases of current goods, expenses or investment goods.
We will fill in the following fields:
FIELD | VALUES |
|---|---|
Tax indicator | Selection via the tax code table |
Breakdown | Purchases of current goods Expenses Investment goods |
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