I’ve been referring to
account_fr tax XML while preparing
I decided to create a fictional French company using
account_fr and test two purchases:
services from a US company (Achats hors communauté) - no tax lines appear at all, for a purchase of services from outside the EU, the Reverse Charge mechanism should apply, the tax lines should appear on the Supplier Invoice and entries should appear in the GL and tax codes. The Irish Revenue Commissioners document it in English, being the last English-speaking country in the EU customs union… https://www.revenue.ie/en/vat/vat-on-services/exceptions-to-the-general-place-of-supply-rules-for-services/received-services/index.aspx and it is the same principle in Swiss VAT (tax code 382)
goods (widgets) from an Irish company (TVA sur acquisitions intracommunitaires). In this case
– no GL entries are visible in the balance sheet and
– the tax codes add up to the wrong values, the TVA Nette value should be 0 but in fact it is three times the actual tax amount. 0035 = 90, 0207 = 90, Opérations imposables = 180, 0702 = 90, TVA Nette = 270. Should be 0.