The Spanish accounting module defines several tax rules but it is missing the sale tax rule for intracommunitary parties.
So while creating it manually I noticed that (imho) there is a lack of functionality on tax rules. Let me explain it:
In Spanish module there are actually two main intracommunitary sale taxes:
In this scenario you need to define two different tax rules and assign one of them (the most usual) to a given intracommunitary party. In case you sell goods and services to this party you will need to change taxes manually for one of them.
It happens on other countries?
Why are both taxes needed? As far as I see both taxes are reported under the same tax code, so I think we can merge them into a single one and then create a tax rule for the new tax.
The intra-communitary tax rules must distinct goods and services because they are managed differently. For services, you can just apply 0% but for goods it depends on the company volumes and usually it may requires an auto-liquidation based on the local tax rate or the tax rate of the origin/destination country.
So for me, it is always good to distinct goods and services for taxes (like it is done for Belgium and France).
No, you have to create a single tax rule which manage services and goods taxes. It is usually easy to do it for customer because the same rule apply to every intra-communitary customers. But for supplier, usually this is managed manually by setting the proper tax the supplier uses.
I suppose this should be a problem in all EU countries. In Germany (at least) we have to differentiate also between parties with or without VAT-ID.
We created btw. the modules account_tax_rule_zone (in a more flexible way as provided by account_tax_rule) and account_tax_rule_zone_eu for this purpose. But this doesn’t save that one has to create the according tax rules, of course.
I answer myself, they are both needed because they are reported using a diferent code on EC Sales List.
This is not possible for now because we only have a single tax to be replaced (IVA 21%) which includes selling goods and services. With the current rule system it is not possible to diferentiate if a tax is related to a good or a service product.
This must be fixed. I think the current taxes should be for goods and a second set of taxes should be created for services. For me, it is the best solution because services rules are exceptions and you can ignore the exception and apply the goods rules.