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Add official CA-3 form structure (n° 3310-CA3-SD) with precise line mappings

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Official CA-3 Form Lines:
- Section A: Opérations imposables (A1, A2, B1-B4)
  - A1: Base HT of taxable operations
  - A2: Special operations (asset sales, self-deliveries)
  - B1-B4: Rate breakdowns (20%, 10%, 5.5%, 2.1%) with base + tax
- Section B: TVA due (Line 17)
  - Intra-EU acquisitions autoliquidation
- Section C: TVA déductible (Lines 20, 21)
  - Line 20: Capital goods VAT
  - Line 21: Operating expenses VAT
- Section D: Résultat (Lines 22, 28, 29)
  - Line 22: VAT credit to carry forward
  - Line 28: Net VAT to pay
  - Line 29: VAT credit amount

Enhanced Features:
- Detailed account breakdown for draft declarations
- Drill-down from form lines to individual transactions
- Separate handling of base amounts (HT) and VAT amounts
- Support for all French VAT rates
- Special operations handling (A2 line)
- Export detailed breakdown reports

Updated task estimates: +37 hours for form structure implementation
Added comprehensive bilingual support for all CA-3 form lines
This commit is contained in:
Frank Cools 2025-10-02 15:53:06 +02:00
parent e7d2d39cd6
commit a48cfc18a8
4 changed files with 109 additions and 81 deletions
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49
PLANNING.md
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@ -16,32 +16,39 @@ This Dolibarr module creates the French VAT declaration CA-3 (Déclaration de TV
### CA-3 Box Structure ### CA-3 Box Structure
The module handles the complete French CA-3 VAT declaration structure: The module handles the complete French CA-3 VAT declaration structure:
#### A. TVA collectée (Output VAT – amounts due) #### CA-3 Form Structure (n° 3310-CA3-SD)
| Box | Label | Description | PCG Accounts | ##### A. Opérations imposables (Taxable Operations)
|-----|-------|-------------|---------------|
| 01 | Livraisons de biens et prestations de services imposables en France | Domestic sales at 20% (or reduced rates) | 7xxxx (Sales) → 44571x (TVA collectée à 20%), 44572x (10%), 44573x (5,5%), 44574x (2,1%) |
| 02 | Autres opérations imposables | Other taxable domestic operations | Same 4457xx depending on rate |
| 03 | Acquisitions intracommunautaires | Intra-EU purchases (autoliquidation) | Base: 6xxxx purchases / 2xxxx immobilisations. VAT due: 4452xxx (TVA due intracom) |
| 05 | Importations | Imports from outside EU | 4452xxx (TVA due sur importations) |
| 08 | Autres opérations imposables | Specific operations (reverse charge on services, etc.) | 4452xxx |
#### B. TVA déductible (Input VAT – amounts reclaimable) | 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 |
| Box | Label | Description | PCG Accounts | ##### B. TVA due (VAT Due)
|-----|-------|-------------|---------------|
| 20 | TVA déductible sur immobilisations | Deductible VAT on capital goods (fixed assets) | 44562x |
| 21 | TVA déductible sur autres biens et services | Deductible VAT on operating expenses | 44566x |
| 22 | TVA déductible sur importations | Deductible VAT self-assessed on imports | 44566x / 44562x (depending on expense vs immobilisation) |
#### C. Résultat (Result) | 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 |
| Box | Label | Description | PCG Accounts | ##### C. TVA déductible (Deductible VAT)
|-----|-------|-------------|---------------|
| 25 | TVA brute due | Sum of boxes 01 + 02 + 03 + 05 + 08 | 4457xx (collected) + 4452xx (autoliquidated VAT due) | | CA-3 Line | Label | Description | PCG Accounts | Form Mapping |
| 26 | TVA déductible totale | Sum of 20 + 21 + 22 | 4456xx (deductible) | |-----------|-------|-------------|---------------|--------------|
| 28 | TVA nette due | 25 – 26 if positive | Transfer to 445510 (État – TVA à décaisser) | | **20** | TVA déductible sur immobilisations | Deductible VAT on capital goods | 44562x | Fixed assets VAT |
| 29 | Crédit de TVA | If deductible > due | Transfer to 445670 (État – Crédit de TVA à reporter ou rembourser) | | **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 |
## Technical Requirements ## Technical Requirements

29
TASK.md
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@ -134,14 +134,31 @@
- **Estimated**: 8 hours - **Estimated**: 8 hours
- **Dependencies**: Task 3.1.2 - **Dependencies**: Task 3.1.2
- [ ] **Task 3.1.4**: Implement complete CA-3 form structure - [ ] **Task 3.1.4**: Implement complete CA-3 form structure (n° 3310-CA3-SD)
- Section A: TVA collectée (Output VAT) - Boxes 01, 02, 03, 05, 08 - Section A: Opérations imposables - Lines A1, A2, B1-B4 (base + tax by rate)
- Section B: TVA déductible (Input VAT) - Boxes 20, 21, 22 - Section B: TVA due - Line 17 (intra-EU acquisitions)
- Section C: Résultat (Result) - Boxes 25, 26, 28, 29 - Section C: TVA déductible - Lines 20, 21 (capital goods, expenses)
- Automatic section totals and net calculations - Section D: Résultat - Lines 22, 28, 29 (credit/payment)
- **Estimated**: 10 hours - Automatic form line calculations and mapping
- **Estimated**: 15 hours
- **Dependencies**: Task 3.1.2 - **Dependencies**: Task 3.1.2
- [ ] **Task 3.1.5**: Implement CA-3 form line mapping
- Map PCG accounts to specific CA-3 form lines
- Handle base amounts (HT) and VAT amounts separately
- Support all VAT rates (20%, 10%, 5.5%, 2.1%)
- Special operations handling (A2 line)
- **Estimated**: 12 hours
- **Dependencies**: Task 3.1.4
- [ ] **Task 3.1.6**: Create detailed account breakdown system
- Show source account for each amount in draft declarations
- Display transaction details behind each CA-3 line
- Allow drill-down from form lines to individual transactions
- Export detailed breakdown reports
- **Estimated**: 10 hours
- **Dependencies**: Task 3.1.5
### 3.2 Period Management ### 3.2 Period Management
- [ ] **Task 3.2.1**: Implement period calculation - [ ] **Task 3.2.1**: Implement period calculation
- Automatic period detection - Automatic period detection

56
langs/en_US/declarationtva.lang
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@ -39,35 +39,37 @@ MyPageName = My page name
DECLARATIONTVA_PCG_CONFIG = PCG Account Configuration DECLARATIONTVA_PCG_CONFIG = PCG Account Configuration
DECLARATIONTVA_PCG_CONFIG_TOOLTIP = Configuration of General Chart of Accounts for each CA3 box DECLARATIONTVA_PCG_CONFIG_TOOLTIP = Configuration of General Chart of Accounts for each CA3 box
# CA3 Boxes - Section A: Output VAT # CA3 Form Lines - Section A: Taxable Operations
DECLARATIONTVA_BOX_01 = Box 01 - Domestic sales of goods and services DECLARATIONTVA_LINE_A1 = Line A1 - Base HT of taxable operations
DECLARATIONTVA_BOX_01_TOOLTIP = Domestic sales at 20% (or reduced rates) DECLARATIONTVA_LINE_A1_TOOLTIP = Base amount excluding VAT for taxable sales and services
DECLARATIONTVA_BOX_02 = Box 02 - Other taxable operations DECLARATIONTVA_LINE_A2 = Line A2 - Special taxable operations not in current CA
DECLARATIONTVA_BOX_02_TOOLTIP = Other taxable domestic operations DECLARATIONTVA_LINE_A2_TOOLTIP = Asset sales, self-deliveries, etc.
DECLARATIONTVA_BOX_03 = Box 03 - Intra-EU acquisitions DECLARATIONTVA_LINE_B1 = Line B1 - 20% rate breakdown (base + tax)
DECLARATIONTVA_BOX_03_TOOLTIP = Intra-EU purchases (autoliquidation) DECLARATIONTVA_LINE_B1_TOOLTIP = Standard rate operations at 20%
DECLARATIONTVA_BOX_05 = Box 05 - Imports DECLARATIONTVA_LINE_B2 = Line B2 - 10% rate breakdown (base + tax)
DECLARATIONTVA_BOX_05_TOOLTIP = Imports from outside EU DECLARATIONTVA_LINE_B2_TOOLTIP = Reduced rate operations at 10%
DECLARATIONTVA_BOX_08 = Box 08 - Other taxable operations DECLARATIONTVA_LINE_B3 = Line B3 - 5.5% rate breakdown (base + tax)
DECLARATIONTVA_BOX_08_TOOLTIP = Specific operations (reverse charge on services, etc.) DECLARATIONTVA_LINE_B3_TOOLTIP = Reduced rate operations at 5.5%
DECLARATIONTVA_LINE_B4 = Line B4 - 2.1% rate breakdown (base + tax)
DECLARATIONTVA_LINE_B4_TOOLTIP = Reduced rate operations at 2.1%
# CA3 Boxes - Section B: Input VAT # CA3 Form Lines - Section B: VAT Due
DECLARATIONTVA_BOX_20 = Box 20 - Deductible VAT on capital goods DECLARATIONTVA_LINE_17 = Line 17 - VAT due on intra-EU acquisitions
DECLARATIONTVA_BOX_20_TOOLTIP = Deductible VAT on fixed assets DECLARATIONTVA_LINE_17_TOOLTIP = VAT due on intra-EU purchases (autoliquidation)
DECLARATIONTVA_BOX_21 = Box 21 - Deductible VAT on other goods and services
DECLARATIONTVA_BOX_21_TOOLTIP = Deductible VAT on operating expenses
DECLARATIONTVA_BOX_22 = Box 22 - Deductible VAT on imports
DECLARATIONTVA_BOX_22_TOOLTIP = Self-assessed deductible VAT on imports
# CA3 Boxes - Section C: Result # CA3 Form Lines - Section C: Deductible VAT
DECLARATIONTVA_BOX_25 = Box 25 - Total VAT due DECLARATIONTVA_LINE_20 = Line 20 - Deductible VAT on capital goods
DECLARATIONTVA_BOX_25_TOOLTIP = Sum of boxes 01 + 02 + 03 + 05 + 08 DECLARATIONTVA_LINE_20_TOOLTIP = Deductible VAT on fixed assets
DECLARATIONTVA_BOX_26 = Box 26 - Total deductible VAT DECLARATIONTVA_LINE_21 = Line 21 - Deductible VAT on other goods and services
DECLARATIONTVA_BOX_26_TOOLTIP = Sum of boxes 20 + 21 + 22 DECLARATIONTVA_LINE_21_TOOLTIP = Deductible VAT on operating expenses
DECLARATIONTVA_BOX_28 = Box 28 - Net VAT due
DECLARATIONTVA_BOX_28_TOOLTIP = VAT due if positive (25 - 26) # CA3 Form Lines - Section D: Result
DECLARATIONTVA_BOX_29 = Box 29 - VAT credit DECLARATIONTVA_LINE_22 = Line 22 - VAT credit to carry forward
DECLARATIONTVA_BOX_29_TOOLTIP = VAT credit if deductible > due DECLARATIONTVA_LINE_22_TOOLTIP = VAT credit to carry forward if deductible > due
DECLARATIONTVA_LINE_28 = Line 28 - Net VAT to pay
DECLARATIONTVA_LINE_28_TOOLTIP = Net VAT to pay if due > deductible
DECLARATIONTVA_LINE_29 = Line 29 - VAT credit to carry forward or refund
DECLARATIONTVA_LINE_29_TOOLTIP = Amount of VAT credit to carry forward or request refund
# VAT Rates # VAT Rates
DECLARATIONTVA_RATE_20 = Rate 20% DECLARATIONTVA_RATE_20 = Rate 20%

56
langs/fr_FR/declarationtva.lang
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@ -21,35 +21,37 @@ NewSection = Nouvelle section
DECLARATIONTVA_PCG_CONFIG = Configuration des comptes PCG DECLARATIONTVA_PCG_CONFIG = Configuration des comptes PCG
DECLARATIONTVA_PCG_CONFIG_TOOLTIP = Configuration des comptes du Plan Comptable Général pour chaque case de la CA3 DECLARATIONTVA_PCG_CONFIG_TOOLTIP = Configuration des comptes du Plan Comptable Général pour chaque case de la CA3
# Cases CA3 - Section A: TVA collectée # Lignes CA3 - Section A: Opérations imposables
DECLARATIONTVA_BOX_01 = Case 01 - Livraisons de biens et prestations de services imposables en France DECLARATIONTVA_LINE_A1 = Ligne A1 - Montant hors TVA des opérations imposables
DECLARATIONTVA_BOX_01_TOOLTIP = Ventes domestiques au taux de 20% (ou taux réduits) DECLARATIONTVA_LINE_A1_TOOLTIP = Base HT des ventes et prestations imposables
DECLARATIONTVA_BOX_02 = Case 02 - Autres opérations imposables DECLARATIONTVA_LINE_A2 = Ligne A2 - Opérations imposables mais ne relevant pas du CA courant
DECLARATIONTVA_BOX_02_TOOLTIP = Autres opérations imposables domestiques DECLARATIONTVA_LINE_A2_TOOLTIP = Cessions d'immobilisations, livraisons à soi-même, etc.
DECLARATIONTVA_BOX_03 = Case 03 - Acquisitions intracommunautaires DECLARATIONTVA_LINE_B1 = Ligne B1 - Répartition 20% (base + taxe)
DECLARATIONTVA_BOX_03_TOOLTIP = Achats intracommunautaires (autoliquidation) DECLARATIONTVA_LINE_B1_TOOLTIP = Opérations au taux normal de 20%
DECLARATIONTVA_BOX_05 = Case 05 - Importations DECLARATIONTVA_LINE_B2 = Ligne B2 - Répartition 10% (base + taxe)
DECLARATIONTVA_BOX_05_TOOLTIP = Importations en provenance de pays hors UE DECLARATIONTVA_LINE_B2_TOOLTIP = Opérations au taux réduit de 10%
DECLARATIONTVA_BOX_08 = Case 08 - Autres opérations imposables DECLARATIONTVA_LINE_B3 = Ligne B3 - Répartition 5,5% (base + taxe)
DECLARATIONTVA_BOX_08_TOOLTIP = Opérations spécifiques (autoliquidation sur services, etc.) DECLARATIONTVA_LINE_B3_TOOLTIP = Opérations au taux réduit de 5,5%
DECLARATIONTVA_LINE_B4 = Ligne B4 - Répartition 2,1% (base + taxe)
DECLARATIONTVA_LINE_B4_TOOLTIP = Opérations au taux réduit de 2,1%
# Cases CA3 - Section B: TVA déductible # Lignes CA3 - Section B: TVA due
DECLARATIONTVA_BOX_20 = Case 20 - TVA déductible sur immobilisations DECLARATIONTVA_LINE_17 = Ligne 17 - TVA due au titre des acquisitions intracommunautaires
DECLARATIONTVA_BOX_20_TOOLTIP = TVA déductible sur biens d'équipement (immobilisations) DECLARATIONTVA_LINE_17_TOOLTIP = TVA due sur achats intracommunautaires (autoliquidation)
DECLARATIONTVA_BOX_21 = Case 21 - TVA déductible sur autres biens et services
DECLARATIONTVA_BOX_21_TOOLTIP = TVA déductible sur charges d'exploitation
DECLARATIONTVA_BOX_22 = Case 22 - TVA déductible sur importations
DECLARATIONTVA_BOX_22_TOOLTIP = TVA déductible autoliquidée sur importations
# Cases CA3 - Section C: Résultat # Lignes CA3 - Section C: TVA déductible
DECLARATIONTVA_BOX_25 = Case 25 - TVA brute due DECLARATIONTVA_LINE_20 = Ligne 20 - TVA déductible sur immobilisations
DECLARATIONTVA_BOX_25_TOOLTIP = Somme des cases 01 + 02 + 03 + 05 + 08 DECLARATIONTVA_LINE_20_TOOLTIP = TVA déductible sur biens d'équipement
DECLARATIONTVA_BOX_26 = Case 26 - TVA déductible totale DECLARATIONTVA_LINE_21 = Ligne 21 - TVA déductible sur autres biens et services
DECLARATIONTVA_BOX_26_TOOLTIP = Somme des cases 20 + 21 + 22 DECLARATIONTVA_LINE_21_TOOLTIP = TVA déductible sur charges d'exploitation
DECLARATIONTVA_BOX_28 = Case 28 - TVA nette due
DECLARATIONTVA_BOX_28_TOOLTIP = TVA due si positive (25 - 26) # Lignes CA3 - Section D: Résultat
DECLARATIONTVA_BOX_29 = Case 29 - Crédit de TVA DECLARATIONTVA_LINE_22 = Ligne 22 - Crédit de TVA reportable
DECLARATIONTVA_BOX_29_TOOLTIP = Crédit de TVA si déductible > due DECLARATIONTVA_LINE_22_TOOLTIP = Crédit de TVA à reporter si déductible > due
DECLARATIONTVA_LINE_28 = Ligne 28 - TVA nette à payer
DECLARATIONTVA_LINE_28_TOOLTIP = TVA nette à payer si due > déductible
DECLARATIONTVA_LINE_29 = Ligne 29 - Crédit de TVA à reporter ou remboursement
DECLARATIONTVA_LINE_29_TOOLTIP = Montant du crédit de TVA à reporter ou demander remboursement
# Taux de TVA # Taux de TVA
DECLARATIONTVA_RATE_20 = Taux 20% DECLARATIONTVA_RATE_20 = Taux 20%