documentation/accounting/localizations/argentina.rst

=========
Argentina
=========

Introduction
============

The Argentinean localization has been improved and extended in Odoo v13, in this version the next
modules are available:

- **l10n_ar**: This module add accounting features for the Argentinian localization, which represent
  the minimal configuration needed for a company  to operate in Argentina and under the AFIP
  (Administración Federal de Ingresos Públicos) regulations and guidelines.

- **l10n_ar_reports**: Add VAT Book report which is a legal requirement in Argentine and that holds
  the VAT detail info of sales or purchases recorded on the journal entries. This module includes as
  well the VAT summary report that is used to analyze the invoice

Configuration
=============

Install the Argentinean localization modules
--------------------------------------------

For this, go to *Apps* and search for Argentina. Then click *Install* for the first two modules.

.. image:: media/argentina01.png
   :align: center

Configure your company
~~~~~~~~~~~~~~~~~~~~~~

Once that the modules are installed, the first step is to set up your company data. Additional to
the basic information, a key field to fill in the AFIP Responsibility Type, that represent the
fiscal obligation and structure of the company:

.. image:: media/argentina02.png
   :align: center

Chart of Account
~~~~~~~~~~~~~~~~

In Accounting settings there are three available packages of Chart of accounts, which are related to
the AFIP responsibility type of the Company, considering that if the base companies don't require as
many accounts as the companies that gave more complex fiscal requirements:

- Monotributista  (149 accounts).
- IVA Exempto   (159 accounts).
- Responsables Inscriptos  (166 Accounts).

.. image:: media/argentina03.png
   :align: center

Configure Master data
---------------------

Partner
~~~~~~~

Identification Type and VAT
^^^^^^^^^^^^^^^^^^^^^^^^^^^

As part of the Argentinean localization, the document types defined by the AFIP are now available on
the Partner form, this information is essential for most transactions. There are six identification
types available by default:

.. image:: media/argentina04.png
   :align: center

.. note::
   The complete list of Identification types defined by the AFIP is included in Odoo but only the
   common ones are active.

AFIP Responsibility Type
^^^^^^^^^^^^^^^^^^^^^^^^^

In Argentina the document type associated with customers and vendors transactions is defined based
on the AFIP Responsibility type, this field should be defined in the partner form:

.. image:: media/argentina05.png
   :align: center

Taxes
~~~~~

As part of the localization module,  the taxes are created automatically with their related
financial account and configuration.

.. image:: media/argentina06.png
   :align: center

Taxes Types
^^^^^^^^^^^

Argentina has several tax types, the most common ones are:

- VAT. Is the regular VAT and it can have several percentages.
- Perception. Advance payment of a tax that is applied on Invoices.
- Retention. Advance payment of a tax that is applied on payments
- Otros.

Special Taxes
^^^^^^^^^^^^^

Some argentine taxes are not commonly used  for all companies, these type of taxes are included as
inactive by default, it's important that before creating a new tax you confirm if they are not
already included in the Inactive taxes:

.. image:: media/argentina07.png
   :align: center

Document Types
~~~~~~~~~~~~~~

In some Latin America countries, including Argentina, some accounting transactions like invoices and
vendor bills are classified by  document types defined by the government fiscal authorities (In
Argentina case: AFIP).

The document type is an essential information that needs to be displayed in the printed reports and
that needs to be easily identified, within the set of invoices as well of account moves.

Each document type can have a unique sequence per journal where it is assigned. As part of the
localization, the Document Type include the country on which the document is applicable and the data
is created automatically when the localization module is installed.

The information required for the document types is included by default so the user doesn't need to
fill anything on this view:

.. image:: media/argentina08.png
   :align: center

.. note::
   There are several document types that are inactive by default but can be activated if needed.

Letters
^^^^^^^

For Argentina, the document types include a letter that helps that indicates the
transaction/operation, example:

- When an invoice is related to a B2B transaction, a document type "A" must be used.
- When an invoice is related to a B2C transaction, a document type "B" must be used.
- When an invoice is related to exportation transaction, a document type "E" must be used.

The documents included in the localization have the proper letter associated, the user doesn't need
to configure anything additional.

.. image:: media/argentina09.png
   :align: center

Use on Invoices
^^^^^^^^^^^^^^^

The document type on each transaction will be determined by:

- The Journal related to the Invoice, identifying if the journal use documents.
- Condition applied based on the type of Issues and Receiver (ex. Type of fiscal regimen of
  the buyer and type of fiscal regimen of the vendor)

Journals
--------

In the Argentinean localization the Journal can have a different approach depending on its usage and
internal type, to configure you journals go to :menuselection:`Accounting --> Configuration -->
Journals`:

For Sales and Purchase Journals it’s possible to enable the option *Use Documents*, this indicates
the Journal enables a list of document types that can be related to the Invoices and vendor Bills,
for more detail of the invoices, please refer to the section 2.3 Document Types.

If the Sales/Purchase journal are used without the option *Use Documents* it because they won’t be
used to generate fiscal invoices, but mostly for account moves related to internal control process.

AFIP Information (better known as AFIP Point of Sale)
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

.. image:: media/argentina10.png
   :align: center

**AFIP POS System**: This field is only visible for the Sales journals and defined the type of AFIP
POS that will be used to manage the transactions for which the journal is created. The AFIP POS
defines as well:

#. The sequences of document types related to the WS.
#. The structure and data of the electronic invoice file.

**AFIP POS Number**: This is the number configured in the AFIP to identify the operations related to
this AFIP POS.

**AFIP POS Address**: This field is related to commercial address registered for the POS, which is
usually the same address than the Company. For example: has multiple stores (fiscal locations) then
AFIP will require that you have one AFIP POS per location: this location will be printed in the
invoice report.

**Unified Book**: When AFIP POS System is Preimpresa the document types (applicable to the journal)
with the same letter will share the same sequence.  For example:

- Invoice: FA-A 0001-00000002.
- Credit Note: NC-A 0001-00000003.
- Debit Note: ND-A 0001-00000004.

Usage and testing
=================

Invoice
----------

After the partners and journals are created and configured, when the invoices are created the will
have the next behaviour:

Document type assignation
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Once the partner is selected the document type will filled automatically, based on the AFIP document
type:

**Invoice for a customer IVA Responsable Inscripto, prefix A**.

.. image:: media/argentina11.png
   :align: center

**Invoice for an end customer, prefix B**.

.. image:: media/argentina12.png
   :align: center

**Exportation Invoice, prefix E**.

.. image:: media/argentina13.png
   :align: center

As it is shown in the invoices, all of them use the same journal but the prefix and sequence is
given by the document type.

The most common document type will be defined automatically for the different combinations of AFIP
responsibility type but it can be updated manually by the user.

Invoice Taxes
~~~~~~~~~~~~~~~~~

Based on the  AFIP Responsibility type,  the VAT tax can have a different behavior on the pdf
report:

**A. Tax excluded:** In this case the taxed amount needs to be clearly identified in the report.
This condition applies when the customer has the following AFIP Responsibility type:

- Responsable Inscripto

.. image:: media/argentina14.png
   :align: center

**B. Tax amount included:** This means that the taxed amount is included as part of the product
price, subtotal and totals. This condition applies when the customer has the following AFIP
Responsibility types:

- IVA Sujeto Exento.
- Consumidor Final.
- Responsable Monotributo.
- IVA liberado.

.. image:: media/argentina15.png
   :align: center

Vendor Bills
------------

Based on the sales journal selected for the invoice, the document type is now a required field. This
value is auto populated based on the AFIP Responsibility type of Issuer and Customer, but the value
can be switched if necessary.

.. image:: media/argentina16.png
   :align: center

The document number needs to be registered manually and the format is validated automatically, in
case that the format is invalid a user error will be displayed indicating the correct format that is
expected.

.. image:: media/argentina17.png
   :align: center

Reports
=======

As part of the localization the next Financial reports were added:

.. image:: media/argentina18.png
   :align: center

VAT Reports
-----------

Libro de IVA Ventas
~~~~~~~~~~~~~~~~~~~

.. image:: media/argentina19.png
   :align: center

Libro de IVA Compras
~~~~~~~~~~~~~~~~~~~~

.. image:: media/argentina20.png
   :align: center

Resumen de IVA
~~~~~~~~~~~~~~

.. image:: media/argentina21.png
   :align: center

IIBB - Reports
--------------

IIBB - Ventas por Jurisdicción
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

.. image:: media/argentina22.png
   :align: center

IIBB - Compras  por Jurisdicción
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

.. image:: media/argentina23.png
   :align: center