diff --git a/PLANNING.md b/PLANNING.md index 799350f..c8afae4 100644 --- a/PLANNING.md +++ b/PLANNING.md @@ -16,47 +16,17 @@ This Dolibarr module creates the French VAT declaration CA-3 (Déclaration de TV ### CA-3 Box Structure The module handles the complete French CA-3 VAT declaration structure: -#### CA-3 Form Structure (n° 3310-CA3-SD) +#### CA-3 Form Structure (Notice 4722 - 3310-CA3-SD) -##### A. Opérations imposables (Taxable Operations) +##### A. Opérations imposables (Taxable Operations) - Notice 4722 -| CA-3 Line | Label | Description | PCG Accounts | Form Mapping | -|-----------|-------|-------------|---------------|--------------| -| **A1** | Montant hors TVA des opérations imposables | Base HT of taxable operations (sales/services) | 7xxxx (Sales) | Domestic sales base amounts | -| **A2** | Opérations imposables mais ne relevant pas du CA courant | Special taxable operations (asset sales, self-deliveries) | 7xxxx (Special sales) | Non-ordinary taxable operations | -| **B1** | Répartition 20% (base + taxe) | 20% VAT operations (base + VAT) | 7xxxx → 44571x | Standard rate operations | -| **B2** | Répartition 10% (base + taxe) | 10% VAT operations (base + VAT) | 7xxxx → 44572x | Reduced rate operations | -| **B3** | Répartition 5,5% (base + taxe) | 5.5% VAT operations (base + VAT) | 7xxxx → 44573x | Reduced rate operations | -| **B4** | Répartition 2,1% (base + taxe) | 2.1% VAT operations (base + VAT) | 7xxxx → 44574x | Reduced rate operations | - -##### A. Opérations intracommunautaires (Intra-EU Operations) - -| CA-3 Line | Label | Description | PCG Accounts | Form Mapping | -|-----------|-------|-------------|---------------|--------------| -| **05** | Livraisons intracommunautaires (B2B) | Intra-EU sales to businesses (no French VAT) | 7xxxx (EU sales) | Base HT only, no VAT | -| **06** | Prestations intracommunautaires (B2B) | Intra-EU services to businesses (no French VAT) | 7xxxx (EU services) | Base HT only, no VAT | -| **B2C** | Ventes B2C intracommunautaires | Intra-EU sales to individuals (French VAT) | 7xxxx → 4457xx | Normal French VAT rules | - -##### B. TVA due (VAT Due) - -| CA-3 Line | Label | Description | PCG Accounts | Form Mapping | -|-----------|-------|-------------|---------------|--------------| -| **17** | TVA due au titre des acquisitions intracommunautaires | VAT due on intra-EU acquisitions (autoliquidation) | 4452xxx (TVA due intracom) | Reverse charge VAT | - -##### C. TVA déductible (Deductible VAT) - -| CA-3 Line | Label | Description | PCG Accounts | Form Mapping | -|-----------|-------|-------------|---------------|--------------| -| **20** | TVA déductible sur immobilisations | Deductible VAT on capital goods | 44562x | Fixed assets VAT | -| **21** | TVA déductible sur autres biens et services | Deductible VAT on other goods and services | 44566x | Operating expenses VAT | - -##### D. Résultat (Result) - -| CA-3 Line | Label | Description | PCG Accounts | Form Mapping | -|-----------|-------|-------------|---------------|--------------| -| **22** | Crédit de TVA reportable | VAT credit to carry forward | 445670 | If deductible > due | -| **28** | TVA nette à payer | Net VAT to pay | 445510 | If due > deductible | -| **29** | Crédit de TVA à reporter ou remboursement | VAT credit to carry forward or refund | 445670 | Credit amount | +| CA-3 Line | Label | Description | PCG Accounts | +|-----------|-------|-------------|---------------| +| **A1** | Montant HT des opérations imposables normales | HT amount of all taxable operations that form normal sales (goods + services taxable in France at 20%, 10%, 5,5%, 2,1%) | Sales: 7xxxx; VAT: 44571x / 44572x / 44573x / 44574x | +| **A2** | Montant HT des opérations imposables spéciales | HT amount of special taxable operations not part of ordinary turnover (e.g. cessions d'immobilisations, livraisons à soi-même) | 775xxx (gains on disposal), 72xxx (production immobilisée), VAT: 44571x | +| **A3** | Montant HT des services achetés à des prestataires non établis | HT amount of services purchased from providers not established in France but taxable in France (reverse charge for foreign services) | 6xxxx (services purchased), 4452xxx (TVA due autoliquidée) | +| **A4** | Montant HT des importations imposables en France | HT amount of imports taxable in France (non-EU), excluding petroleum products | 6xxxx / 2xxxx purchases or assets; VAT: 4452xxx (import VAT) | +| **A5** | Montant HT des opérations à la sortie d'un régime suspensif | HT amount of taxable operations at exit from a suspensive fiscal regime (customs regimes, free zones, etc.) | Specific 6xxxx/2xxxx depending on goods; VAT: 4452xxx | ### EU Transaction Handling diff --git a/admin/setup_mvp.php b/admin/setup_mvp.php index c9ae18d..5068780 100644 --- a/admin/setup_mvp.php +++ b/admin/setup_mvp.php @@ -1,7 +1,7 @@ '; +print 'Notice 4722 - Summary Table CA3 (3310-CA3-SD)
'; +print 'Configuration basée sur la structure officielle la plus récente du formulaire CA-3.'; +print '
'; + // Print configuration form print '
'; print ''; @@ -93,15 +99,19 @@ foreach ($lines_by_section as $section_code => $lines) { // Section header print '
' . $section_info['title'] . '
'; print '
' . $section_info['description'] . '
'; + if (isset($section_info['notice'])) { + print '
Référence: ' . $section_info['notice'] . '
'; + } print ''; print ''; print ''; print ''; + print ''; + print ''; print ''; print ''; print ''; - print ''; print ''; foreach ($lines as $line => $definition) { @@ -110,6 +120,8 @@ foreach ($lines_by_section as $section_code => $lines) { print ''; print ''; print ''; + print ''; + print ''; print ''; - print ''; print ''; } diff --git a/core/class/declarationtva_config.class.php b/core/class/declarationtva_config.class.php index e0836dd..a5ab5c2 100644 --- a/core/class/declarationtva_config.class.php +++ b/core/class/declarationtva_config.class.php @@ -175,41 +175,54 @@ class DeclarationTVA_Config } /** - * Get CA-3 line definitions + * Get CA-3 line definitions (Notice 4722 - Latest Official Structure) * * @return array CA-3 line definitions */ public function getCA3LineDefinitions() { return array( - // A. Opérations imposables (Taxable Operations) - 'A1' => array('label' => 'Montant hors TVA des opérations imposables', 'type' => 'base', 'section' => 'A'), - 'A2' => array('label' => 'Opérations imposables mais ne relevant pas du CA courant', 'type' => 'base', 'section' => 'A'), - 'B1' => array('label' => 'Répartition 20% (base + taxe)', 'type' => 'vat', 'section' => 'A'), - 'B2' => array('label' => 'Répartition 10% (base + taxe)', 'type' => 'vat', 'section' => 'A'), - 'B3' => array('label' => 'Répartition 5,5% (base + taxe)', 'type' => 'vat', 'section' => 'A'), - 'B4' => array('label' => 'Répartition 2,1% (base + taxe)', 'type' => 'vat', 'section' => 'A'), - - // A. Opérations intracommunautaires (Intra-EU Operations) - '05' => array('label' => 'Livraisons intracommunautaires (B2B)', 'type' => 'base', 'section' => 'A'), - '06' => array('label' => 'Prestations intracommunautaires (B2B)', 'type' => 'base', 'section' => 'A'), - - // B. TVA due (VAT Due) - '17' => array('label' => 'TVA due au titre des acquisitions intracommunautaires', 'type' => 'vat', 'section' => 'B'), - - // C. TVA déductible (Deductible VAT) - '20' => array('label' => 'TVA déductible sur immobilisations', 'type' => 'vat', 'section' => 'C'), - '21' => array('label' => 'TVA déductible sur autres biens et services', 'type' => 'vat', 'section' => 'C'), - - // D. Résultat (Result) - '22' => array('label' => 'Crédit de TVA reportable', 'type' => 'vat', 'section' => 'D'), - '28' => array('label' => 'TVA nette à payer', 'type' => 'vat', 'section' => 'D'), - '29' => array('label' => 'Crédit de TVA à reporter ou remboursement', 'type' => 'vat', 'section' => 'D') + // A. Opérations imposables (Taxable Operations) - Notice 4722 + 'A1' => array( + 'label' => 'Montant HT des opérations imposables normales (biens + services imposables en France à 20%, 10%, 5,5%, 2,1%)', + 'type' => 'base', + 'section' => 'A', + 'description' => 'HT amount of all taxable operations that form normal sales (goods + services taxable in France at 20%, 10%, 5,5%, 2,1%)', + 'pcg_accounts' => 'Sales: 7xxxx; VAT: 44571x / 44572x / 44573x / 44574x' + ), + 'A2' => array( + 'label' => 'Montant HT des opérations imposables spéciales ne relevant pas du CA courant (cessions d\'immobilisations, livraisons à soi-même)', + 'type' => 'base', + 'section' => 'A', + 'description' => 'HT amount of special taxable operations not part of ordinary turnover (e.g. cessions d\'immobilisations, livraisons à soi-même)', + 'pcg_accounts' => '775xxx (gains on disposal), 72xxx (production immobilisée), VAT: 44571x' + ), + 'A3' => array( + 'label' => 'Montant HT des services achetés à des prestataires non établis en France mais imposables en France (autoliquidation services étrangers)', + 'type' => 'base', + 'section' => 'A', + 'description' => 'HT amount of services purchased from providers not established in France but taxable in France (reverse charge for foreign services)', + 'pcg_accounts' => '6xxxx (services purchased), 4452xxx (TVA due autoliquidée)' + ), + 'A4' => array( + 'label' => 'Montant HT des importations imposables en France (hors UE), à l\'exclusion des produits pétroliers', + 'type' => 'base', + 'section' => 'A', + 'description' => 'HT amount of imports taxable in France (non-EU), excluding petroleum products', + 'pcg_accounts' => '6xxxx / 2xxxx purchases or assets; VAT: 4452xxx (import VAT)' + ), + 'A5' => array( + 'label' => 'Montant HT des opérations imposables à la sortie d\'un régime fiscal suspensif (régimes douaniers, zones franches, etc.)', + 'type' => 'base', + 'section' => 'A', + 'description' => 'HT amount of taxable operations at exit from a suspensive fiscal regime (customs regimes, free zones, etc.)', + 'pcg_accounts' => 'Specific 6xxxx/2xxxx depending on goods; VAT: 4452xxx' + ) ); } /** - * Get CA-3 section headers + * Get CA-3 section headers (Notice 4722) * * @return array Section headers */ @@ -218,19 +231,8 @@ class DeclarationTVA_Config return array( 'A' => array( 'title' => 'A. Opérations imposables (Taxable Operations)', - 'description' => 'Base amounts and VAT for domestic taxable operations' - ), - 'B' => array( - 'title' => 'B. TVA due (VAT Due)', - 'description' => 'VAT amounts due from intra-EU acquisitions and other sources' - ), - 'C' => array( - 'title' => 'C. TVA déductible (Deductible VAT)', - 'description' => 'VAT amounts that can be deducted from purchases and expenses' - ), - 'D' => array( - 'title' => 'D. Résultat (Result)', - 'description' => 'Final calculation: net VAT to pay or credit to carry forward' + 'description' => 'HT amounts of all taxable operations according to Notice 4722 (3310-CA3-SD)', + 'notice' => 'Notice 4722 - Summary Table CA3 (3310-CA3-SD)' ) ); } diff --git a/langs/en_US/declarationtva.lang b/langs/en_US/declarationtva.lang index d040b28..7f313f0 100644 --- a/langs/en_US/declarationtva.lang +++ b/langs/en_US/declarationtva.lang @@ -331,29 +331,17 @@ DeclarationTVAGeographicAnalysis = Geographic Analysis DeclarationTVAProductAnalysis = Product Analysis DeclarationTVASeasonalAnalysis = Seasonal Analysis -# CA-3 Section Headers +# CA-3 Section Headers (Notice 4722) CA3SectionA = Taxable Operations -CA3SectionB = VAT Due -CA3SectionC = Deductible VAT -CA3SectionD = Result +CA3Notice4722 = Notice 4722 - Summary Table CA3 (3310-CA3-SD) -# CA-3 Line Labels -CA3LineA1 = Base amount of taxable operations -CA3LineA2 = Taxable operations not part of current revenue -CA3LineB1 = 20% VAT operations -CA3LineB2 = 10% VAT operations -CA3LineB3 = 5.5% VAT operations -CA3LineB4 = 2.1% VAT operations -CA3Line05 = Intra-EU goods deliveries (B2B) -CA3Line06 = Intra-EU services (B2B) -CA3Line17 = VAT due on intra-EU acquisitions -CA3Line20 = Deductible VAT on fixed assets -CA3Line21 = Deductible VAT on other goods and services -CA3Line22 = VAT credit to carry forward -CA3Line28 = Net VAT to pay -CA3Line29 = VAT credit to carry forward or refund +# CA-3 Line Labels (Notice 4722) +CA3LineA1 = HT amount of all taxable operations that form normal sales (goods + services taxable in France at 20%, 10%, 5,5%, 2,1%) +CA3LineA2 = HT amount of special taxable operations not part of ordinary turnover (e.g. cessions d'immobilisations, livraisons à soi-même) +CA3LineA3 = HT amount of services purchased from providers not established in France but taxable in France (reverse charge for foreign services) +CA3LineA4 = HT amount of imports taxable in France (non-EU), excluding petroleum products +CA3LineA5 = HT amount of taxable operations at exit from a suspensive fiscal regime (customs regimes, free zones, etc.) # Form Labels -Type = Type -Base = Base -VAT = VAT +Description = Description +PCGAccounts = PCG Accounts diff --git a/langs/fr_FR/declarationtva.lang b/langs/fr_FR/declarationtva.lang index d9f30db..a6884c8 100644 --- a/langs/fr_FR/declarationtva.lang +++ b/langs/fr_FR/declarationtva.lang @@ -320,29 +320,17 @@ DeclarationTVAGeographicAnalysis = Analyse géographique DeclarationTVAProductAnalysis = Analyse produits DeclarationTVASeasonalAnalysis = Analyse saisonnière -# En-têtes des sections CA-3 +# En-têtes des sections CA-3 (Notice 4722) CA3SectionA = Opérations imposables -CA3SectionB = TVA due -CA3SectionC = TVA déductible -CA3SectionD = Résultat +CA3Notice4722 = Notice 4722 - Tableau récapitulatif CA3 (3310-CA3-SD) -# Labels des lignes CA-3 -CA3LineA1 = Montant hors TVA des opérations imposables -CA3LineA2 = Opérations imposables mais ne relevant pas du CA courant -CA3LineB1 = Opérations à 20% -CA3LineB2 = Opérations à 10% -CA3LineB3 = Opérations à 5,5% -CA3LineB4 = Opérations à 2,1% -CA3Line05 = Livraisons intracommunautaires (B2B) -CA3Line06 = Prestations intracommunautaires (B2B) -CA3Line17 = TVA due au titre des acquisitions intracommunautaires -CA3Line20 = TVA déductible sur immobilisations -CA3Line21 = TVA déductible sur autres biens et services -CA3Line22 = Crédit de TVA reportable -CA3Line28 = TVA nette à payer -CA3Line29 = Crédit de TVA à reporter ou remboursement +# Labels des lignes CA-3 (Notice 4722) +CA3LineA1 = Montant HT des opérations imposables normales (biens + services imposables en France à 20%, 10%, 5,5%, 2,1%) +CA3LineA2 = Montant HT des opérations imposables spéciales ne relevant pas du CA courant (cessions d'immobilisations, livraisons à soi-même) +CA3LineA3 = Montant HT des services achetés à des prestataires non établis en France mais imposables en France (autoliquidation services étrangers) +CA3LineA4 = Montant HT des importations imposables en France (hors UE), à l'exclusion des produits pétroliers +CA3LineA5 = Montant HT des opérations imposables à la sortie d'un régime fiscal suspensif (régimes douaniers, zones franches, etc.) # Labels de formulaire -Type = Type -Base = Base -VAT = TVA +Description = Description +PCGAccounts = Comptes PCG
' . $langs->trans("CA3Line") . '' . $langs->trans("LineLabel") . '' . $langs->trans("Description") . '' . $langs->trans("PCGAccounts") . '' . $langs->trans("AccountCode") . '' . $langs->trans("AccountLabel") . '' . $langs->trans("VATRate") . '' . $langs->trans("Type") . '
' . $line . '' . $definition['label'] . '' . $definition['description'] . '' . $definition['pcg_accounts'] . ''; print ''; print '' . ucfirst($definition['type']) . '