324 lines
9.9 KiB
ReStructuredText
324 lines
9.9 KiB
ReStructuredText
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Argentina
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=========
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Introduction
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============
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The Argentinean localization has been improved and extended in Odoo v13, in this version the next
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modules are available:
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- **l10n_ar**: This module add accounting features for the Argentinian localization, which represent
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the minimal configuration needed for a company to operate in Argentina and under the AFIP
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(Administración Federal de Ingresos Públicos) regulations and guidelines.
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- **l10n_ar_reports**: Add VAT Book report which is a legal requirement in Argentine and that holds
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the VAT detail info of sales or purchases recorded on the journal entries. This module includes as
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well the VAT summary report that is used to analyze the invoice
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Configuration
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=============
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Install the Argentinean localization modules
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--------------------------------------------
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For this, go to *Apps* and search for Argentina. Then click *Install* for the first two modules.
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.. image:: media/argentina01.png
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:align: center
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Configure your company
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~~~~~~~~~~~~~~~~~~~~~~
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Once that the modules are installed, the first step is to set up your company data. Additional to
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the basic information, a key field to fill in the AFIP Responsibility Type, that represent the
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fiscal obligation and structure of the company:
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.. image:: media/argentina02.png
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:align: center
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Chart of Account
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~~~~~~~~~~~~~~~~
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In Accounting settings there are three available packages of Chart of accounts, which are related to
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the AFIP responsibility type of the Company, considering that if the base companies don't require as
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many accounts as the companies that gave more complex fiscal requirements:
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- Monotributista (149 accounts).
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- IVA Exempto (159 accounts).
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- Responsables Inscriptos (166 Accounts).
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.. image:: media/argentina03.png
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:align: center
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Configure Master data
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---------------------
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Partner
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~~~~~~~
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Identification Type and VAT
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^^^^^^^^^^^^^^^^^^^^^^^^^^^
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As part of the Argentinean localization, the document types defined by the AFIP are now available on
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the Partner form, this information is essential for most transactions. There are six identification
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types available by default:
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.. image:: media/argentina04.png
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:align: center
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.. note::
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The complete list of Identification types defined by the AFIP is included in Odoo but only the
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common ones are active.
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AFIP Responsibility Type
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^^^^^^^^^^^^^^^^^^^^^^^^^
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In Argentina the document type associated with customers and vendors transactions is defined based
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on the AFIP Responsibility type, this field should be defined in the partner form:
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.. image:: media/argentina05.png
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:align: center
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Taxes
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~~~~~
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As part of the localization module, the taxes are created automatically with their related
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financial account and configuration.
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.. image:: media/argentina06.png
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:align: center
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Taxes Types
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^^^^^^^^^^^
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Argentina has several tax types, the most common ones are:
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- VAT. Is the regular VAT and it can have several percentages.
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- Perception. Advance payment of a tax that is applied on Invoices.
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- Retention. Advance payment of a tax that is applied on payments
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- Otros.
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Special Taxes
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^^^^^^^^^^^^^
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Some argentine taxes are not commonly used for all companies, these type of taxes are included as
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inactive by default, it's important that before creating a new tax you confirm if they are not
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already included in the Inactive taxes:
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.. image:: media/argentina07.png
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:align: center
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Document Types
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~~~~~~~~~~~~~~
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In some Latin America countries, including Argentina, some accounting transactions like invoices and
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vendor bills are classified by document types defined by the government fiscal authorities (In
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Argentina case: AFIP).
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The document type is an essential information that needs to be displayed in the printed reports and
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that needs to be easily identified, within the set of invoices as well of account moves.
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Each document type can have a unique sequence per journal where it is assigned. As part of the
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localization, the Document Type include the country on which the document is applicable and the data
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is created automatically when the localization module is installed.
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The information required for the document types is included by default so the user doesn't need to
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fill anything on this view:
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.. image:: media/argentina08.png
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:align: center
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.. note::
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There are several document types that are inactive by default but can be activated if needed.
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Letters
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^^^^^^^
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For Argentina, the document types include a letter that helps that indicates the
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transaction/operation, example:
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- When an invoice is related to a B2B transaction, a document type "A" must be used.
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- When an invoice is related to a B2C transaction, a document type "B" must be used.
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- When an invoice is related to exportation transaction, a document type "E" must be used.
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The documents included in the localization have the proper letter associated, the user doesn't need
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to configure anything additional.
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.. image:: media/argentina09.png
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:align: center
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Use on Invoices
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^^^^^^^^^^^^^^^
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The document type on each transaction will be determined by:
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- The Journal related to the Invoice, identifying if the journal use documents.
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- Condition applied based on the type of Issues and Receiver (ex. Type of fiscal regimen of
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the buyer and type of fiscal regimen of the vendor)
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Journals
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--------
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In the Argentinean localization the Journal can have a different approach depending on its usage and
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internal type, to configure you journals go to :menuselection:`Accounting --> Configuration -->
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Journals`:
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For Sales and Purchase Journals it’s possible to enable the option *Use Documents*, this indicates
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the Journal enables a list of document types that can be related to the Invoices and vendor Bills,
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for more detail of the invoices, please refer to the section 2.3 Document Types.
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If the Sales/Purchase journal are used without the option *Use Documents* it because they won’t be
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used to generate fiscal invoices, but mostly for account moves related to internal control process.
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AFIP Information (better known as AFIP Point of Sale)
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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.. image:: media/argentina10.png
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:align: center
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**AFIP POS System**: This field is only visible for the Sales journals and defined the type of AFIP
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POS that will be used to manage the transactions for which the journal is created. The AFIP POS
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defines as well:
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#. The sequences of document types related to the WS.
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#. The structure and data of the electronic invoice file.
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**AFIP POS Number**: This is the number configured in the AFIP to identify the operations related to
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this AFIP POS.
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**AFIP POS Address**: This field is related to commercial address registered for the POS, which is
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usually the same address than the Company. For example: has multiple stores (fiscal locations) then
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AFIP will require that you have one AFIP POS per location: this location will be printed in the
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invoice report.
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**Unified Book**: When AFIP POS System is Preimpresa the document types (applicable to the journal)
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with the same letter will share the same sequence. For example:
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- Invoice: FA-A 0001-00000002.
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- Credit Note: NC-A 0001-00000003.
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- Debit Note: ND-A 0001-00000004.
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Usage and testing
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=================
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Invoice
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----------
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After the partners and journals are created and configured, when the invoices are created the will
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have the next behaviour:
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Document type assignation
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Once the partner is selected the document type will filled automatically, based on the AFIP document
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type:
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**Invoice for a customer IVA Responsable Inscripto, prefix A**.
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.. image:: media/argentina11.png
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:align: center
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**Invoice for an end customer, prefix B**.
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.. image:: media/argentina12.png
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:align: center
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**Exportation Invoice, prefix E**.
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.. image:: media/argentina13.png
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:align: center
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As it is shown in the invoices, all of them use the same journal but the prefix and sequence is
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given by the document type.
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The most common document type will be defined automatically for the different combinations of AFIP
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responsibility type but it can be updated manually by the user.
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Invoice Taxes
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~~~~~~~~~~~~~~~~~
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Based on the AFIP Responsibility type, the VAT tax can have a different behavior on the pdf
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report:
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**A. Tax excluded:** In this case the taxed amount needs to be clearly identified in the report.
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This condition applies when the customer has the following AFIP Responsibility type:
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- Responsable Inscripto
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.. image:: media/argentina14.png
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:align: center
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**B. Tax amount included:** This means that the taxed amount is included as part of the product
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price, subtotal and totals. This condition applies when the customer has the following AFIP
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Responsibility types:
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- IVA Sujeto Exento.
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- Consumidor Final.
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- Responsable Monotributo.
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- IVA liberado.
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.. image:: media/argentina15.png
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:align: center
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Vendor Bills
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------------
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Based on the sales journal selected for the invoice, the document type is now a required field. This
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value is auto populated based on the AFIP Responsibility type of Issuer and Customer, but the value
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can be switched if necessary.
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.. image:: media/argentina16.png
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:align: center
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The document number needs to be registered manually and the format is validated automatically, in
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case that the format is invalid a user error will be displayed indicating the correct format that is
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expected.
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.. image:: media/argentina17.png
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:align: center
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Reports
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=======
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As part of the localization the next Financial reports were added:
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.. image:: media/argentina18.png
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:align: center
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VAT Reports
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-----------
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Libro de IVA Ventas
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~~~~~~~~~~~~~~~~~~~
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.. image:: media/argentina19.png
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:align: center
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Libro de IVA Compras
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~~~~~~~~~~~~~~~~~~~~
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.. image:: media/argentina20.png
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:align: center
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Resumen de IVA
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~~~~~~~~~~~~~~
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.. image:: media/argentina21.png
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:align: center
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IIBB - Reports
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--------------
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IIBB - Ventas por Jurisdicción
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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.. image:: media/argentina22.png
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:align: center
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IIBB - Compras por Jurisdicción
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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.. image:: media/argentina23.png
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:align: center
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