[IMP] Luxembourg: update localization page

content/applications/finance/accounting/get_started/chart_of_accounts.rst

@@ -115,6 +115,8 @@ Default taxes
 In the :guilabel:`View` menu of an account, select a **default tax** to be applied when this
 account is chosen for a product sale or purchase.
 
+.. _chart-of-account/tags:
+
 Tags
 ----
 

content/applications/finance/fiscal_localizations/luxembourg.rst

@@ -2,11 +2,12 @@
 Luxembourg
 ==========
 
-Configuration
-=============
+.. _localizations/luxembourg/modules:
+
+Modules
+=======
 
-:ref:`Install <general/install>` the following modules to get all the features of the Luxembourgish
-localization:
+The following modules are installed automatically with the Luxembourgish localization:
 
 .. list-table::
    :header-rows: 1
@@ -20,83 +21,247 @@ localization:
    * - :guilabel:`Luxembourg - Accounting Reports`
      - `l10n_lu_reports`
      - Country-specific reports
-   * - :guilabel:`Luxembourg - Annual VAT Report`
-     - `l10n_lu_reports_annual_vat`
-     - Country-specific reports
 
-.. image:: luxembourg/modules.png
-   :align: center
-   :alt: The three modules for the Luxembourgish Fiscal Localization Package on Odoo
-
-.. tip::
-   Installing the module :guilabel:`Luxembourg - Accounting Reports` installs all three modules at
-   once.
+.. note::
+   In some cases, such as when upgrading to a version with additional modules, it is possible that
+   modules may not be installed automatically. Any missing modules can be manually :ref:`installed
+   <general/install>`.
 
 .. seealso::
    :doc:`Documentation on e-invoicing’s legality and compliance in Luxembourg
    <../accounting/customer_invoices/electronic_invoicing/luxembourg>`
 
-Standard Chart of Accounts - PCN 2020
-=====================================
+.. _localizations/luxembourg/overview:
 
-Odoo's :ref:`fiscal localization package <fiscal_localizations/packages>` for Luxembourg includes
-the current **Standard Chart of Accounts (PCN 2020)**, effective since January 2020.
+Localization overview
+=====================
 
-eCDF tax return
-===============
+The Luxembourgish localization includes the following features:
 
-Tax returns in Luxembourg require a specific XML file to upload on the eCDF.
+- :doc:`../accounting/get_started/chart_of_accounts`: a predefined set of accounts that follows the
+  current official accounting standards (PCN 2020)
+- :ref:`localizations/luxembourg/taxes`: pre-configured tax rates, including standard (17%),
+  reduced (14%, 8%, and 3%) and zero-rated VAT, intra-community, and zero-rated export taxes
+- :doc:`../accounting/taxes/fiscal_positions`: automated account and tax adjustments based on
+  customer or supplier
+- :ref:`localizations/luxembourg/e-invoicing`: E-invoicing with Peppol
+- :ref:`localizations/luxembourg/tax-reporting`: detailed overview of your VAT liability, and
+  generation of monthly and annual VAT declarations in XML format to upload to the :abbr:`eCDF
+  platform (plateforme électronique de Collecte des Données Financières)`
+- :ref:`localizations/luxembourg/faia`: generation of audit files in the :abbr:`FAIA (Fichier
+  d’Audit Informatisé AED)` (Luxembourgish SAF-T) format
 
-To download it, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, and
-click on :guilabel:`Export eCDF declaration`.
+.. _localizations/luxembourg/taxes:
 
-.. seealso::
-   - :doc:`../accounting/reporting/tax_returns`
-   - `Platform for electronic gathering of financial data (eCDF) <http://www.ecdf.lu>`_
+Taxes
+-----
+
+The following :doc:`taxes <../accounting/taxes>` are available by default with the Luxembourgish
+localization package:
+
+- standard VAT (17%): applied to most goods and services within Luxembourg
+- reduced VAT (14%, 8%, and 3%): applied to some goods and services within Luxembourg
+- zero-rated VAT: applied to goods and services not subject to VAT
+- intra-community VAT: applied to goods and services sold to or purchased from VAT-registered
+  persons located in other EU countries
+- export tax (0%): zero-rated tax applied to goods and services exported outside Luxembourg
+
+.. _localizations/luxembourg/e-invoicing:
+
+E-invoicing
+-----------
+
+Odoo users in Luxembourg can register on the :ref:`accounting/e-invoicing/peppol` network, which
+allows exchanging e-invoices and credit notes with other participants on the network.
+
+The e-invoice format in Luxembourg is **BIS Billing 3.0**.
+
+.. important:: E-invoicing via Peppol is mandatory for all B2G transactions in Luxembourg.
+
+.. _localizations/luxembourg/tax-reporting:
+
+Tax reporting
+=============
+
+In Luxembourg, companies must submit a VAT declaration on a monthly, quarterly, or annual basis to
+the tax office, depending on their turnover. Companies that submit a monthly or quarterly
+declaration are also required to submit the annual declaration.
+
+Both monthly/quarterly and annual VAT declarations can be exported as XML files to upload on the
+:abbr:`eCDF platform (plateforme électronique de Collecte des Données Financières)`.
+
+Monthly / quarterly declaration
+-------------------------------
+
+Go to :menuselection:`Accounting --> Reporting --> Tax Report`.
+
+In the :icon:`fa-book` :guilabel:`Report` selector, select :guilabel:`Tax Report (LU)`.
+
+In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the month or quarter for which to
+generate the declaration.
 
-Annual tax report
-=================
+Check the amounts generated for all four sections of the report.
 
-You can generate an XML file to electronically file your annual tax report with the tax office.
+If you sold to customers under a VAT exemption for SMEs during the period, you need to manually
+enter the value of such sales in the editable fields at section I, items 481 and 482. To find the
+amounts for these items, you can use the :guilabel:`Partner Ledger` report:
 
-To do so, go to :menuselection:`Accounting --> Report --> Luxembourg --> Annual Tax Report`, click
-on :guilabel:`Create`, then define the annual period in the :guilabel:`Year` field.
+- Go to :menuselection:`Accounting --> Reporting --> Partner Ledger`.
+- In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the appropriate month or
+  quarter.
+- In the :icon:`fa-user` (:guilabel:`Account`) selector, choose :guilabel:`Receivable`.
+- In the :icon:`fa-folder-open` (:guilabel:`Partners`) selector, choose the partners that fall under
+  the exemption.
+- Copy the total :guilabel:`Balance` for those partners for the given period.
 
-The **simplified annual declaration** is automatically generated. You can manually add values in all
-the fields to get a **complete annual declaration**.
+Once the declaration is correct, click the :icon:`fa-cog` (:guilabel:`action menu`) icon, then click
+:guilabel:`XML` to export and download it in XML format. You can then submit the XML file on the
+eCDF platform.
+
+Annual declaration
+------------------
+
+.. _luxembourg/account-tag-configuration:
+
+Account tag configuration
+~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The following configuration allows values to be generated automatically for sections I and III, and
+Appendix A of the report, based on journal entries that impact accounts associated with each report
+line.
+
+This requires using a different :doc:`account <../accounting/get_started/chart_of_accounts>` for
+each type of operation subject to VAT, output and input VAT, and expense listed in those sections.
+
+Assign the following account :ref:`tags <chart-of-account/tags>` to accounts you use for each type
+of operation subject to VAT listed in the declaration, if applicable:
+
+- `001 - Supply of inhouse manufactured goods`
+- `002 - Supply of goods not manufactured inhouse`
+- `003 - Net profit margin`
+- `004 - Supply of services`
+- `005 - Disposal of tangible and intangible capital assets`
+- `008 - Application of goods for private use or for that of the staff`
+- `009 - Application for the purpose of business of goods`
+- `010 - Use of goods considered business assets`
+- `011 - Supply of services carried out free of charge`
+- `013 - IC supply of goods`
+- `202 - IC supply of new means of transport`
+- `203 - Supply of goods carried out abroad`
+
+Assign the following account tags to the accounts you use for each type of output and input VAT, if
+applicable:
+
+- `077 - VAT on stock entries invoiced by other taxable persons`
+- `081 - VAT on capital expenditures invoiced by other taxable persons`
+- `085 - VAT on operational expenditures invoiced by other taxable persons`
+- `078 - VAT on stock entries due in respect of IC acquisitions`
+- `082 - VAT on capital expenditures due in respect of IC acquisitions`
+- `086 - VAT on operational expenditures due in respect of IC acquisitions`
+- `079 - VAT on stock entries of importations of goods`
+- `083 - VAT on capital expenditures of importations of goods`
+- `087 - VAT on operational expenditures of importations of goods`
+- `404 - VAT on stock entries due under the reverse charge`
+- `405 - VAT on capital expenditures due under the reverse charge`
+- `406 - VAT on operational expenditures due under the reverse charge`
+
+Assign the following account tags to the expense accounts you use for each type of expense, if
+applicable:
+
+- `188 - Appendix A - Expenses for other work carried out by third parties`
+- `190 - Appendix A - Car expenses`
+- `239 - Appendix A - Gross salaries`
+- `244 - Appendix A - Gross wages`
+- `247 - Appendix A - Occasional salaries`
+- `250 - Appendix A - Compulsory social security contributions (employer's share)`
+- `253 - Appendix A - Accident insurance`
+- `260 - Appendix A - Staff travel and representation expenses`
+- `269 - Appendix A - Accounting and bookkeeping fees`
+- `283 - Appendix A - Employer's travel and representation expenses`
+- `285 - Appendix A - Electricity`
+- `289 - Appendix A - Gas`
+- `293 - Appendix A - Employer's travel and representation expenses`
+- `301 - Appendix A - Telecommunications`
+- `305 - Appendix A - Renting/leasing of immovable property with application of VAT`
+- `307 - Appendix A - Renting/leasing of immovable property with no application of VAT`
+- `310 - Appendix A - Renting/leasing of permanently installed equipment and machinery`
+- `316 - Appendix A - Property tax`
+- `324 - Appendix A - Business tax`
+- `326 - Appendix A - Interest paid for long-term debts`
+- `327 - Appendix A - Interest paid for short-term debts`
+- `328 - Appendix A - Other financial costs`
+- `330 - Appendix A - Stock and business equipment insurance`
+- `331 - Appendix A - Public and professional third party liability insurance`
+- `332 - Appendix A - Office expenses`
+- `336 - Appendix A - Fees and subscriptions paid to professional associations and learned societies`
+- `337 - Appendix A - Papers and periodicals for business purposes`
+- `343 - Appendix A - Shipping and transport expenses`
+- `345 - Appendix A - Work clothes`
+- `347 - Appendix A - Advertising and publicity`
+- `349 - Appendix A - Packaging`
+- `351 - Appendix A - Repair and maintenance of equipment and machinery`
+- `353 - Appendix A - Other repairs`
+- `355 - Appendix A - New acquisitions (tools and equipment) if their cost can be fully allocated to the year of acquisition or creation`
+- `358 - Appendix A - Custom (value)`
+- `361 - Appendix A - Total 'Appendix to Operational expenditures'`
+
+Opening the declaration
+~~~~~~~~~~~~~~~~~~~~~~~
+
+Go to :menuselection:`Accounting --> Reporting --> Tax Report`.
+
+In the :icon:`fa-book` :guilabel:`Report` selector, select :guilabel:`Annual VAT Declaration (LU)`.
+
+In the :icon:`fa-calendar` (:guilabel:`Period`) selector, choose the fiscal year dates for which to
+generate the declaration.
+
+Completing the declaration
+~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The annual declaration contains five sections labelled I to V, seven appendices labelled A to G, and
+an additional Appendix to Operational Expenditures.
+
+Sections I, III, and Appendix A can be pre-populated automatically based on the :ref:`account tag
+configuration <luxembourg/account-tag-configuration>`. After configuring the account tags,
+:ref:`set the tax lock date <accounting/tax-returns/lock-date>` to the end of the fiscal year. This will
+trigger the pre-computation of those values.
 
 .. image:: luxembourg/annual-tax-report.png
-   :align: center
-   :alt: Odoo Accounting (Luxembourg localization) generates an annual tax declaration.
+   :alt: Odoo Accounting populates a Luxembourgish annual VAT declaration based on account tags.
 
-To help you complete it, you can use the information provided on the :guilabel:`Tax Report`. To do
-so, go to :menuselection:`Accounting --> Report --> Audit Reports --> Tax Report`, then click on the
-:guilabel:`Tax Report` dropdown menu and select the type of report you want to display.
+Alternatively, the year's total VAT debit and credit can be manually distributed among the various
+report lines in sections I and III. You can use the :icon:`fa-pencil` (:guilabel:`Edit`) icon to
+manually enter the value for each report line.
 
-.. image:: luxembourg/tax-report-types.png
-   :align: center
-   :alt: Dropdown menu to select the type of Tax Report
+Sections II and IV are automatically computed.
 
-Finally, click on :guilabel:`Export XML` to download the XML file.
+You then need to manually complete appendices B through G, as well as the Appendix to Operational
+Expenditures, with any additional information to be reported.
 
-.. note::
-   This feature requires the module :guilabel:`Luxembourg - Annual VAT Report` to be installed.
+Exporting the declaration
+~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Once the declaration is complete and correct, click the :icon:`fa-cog` (:guilabel:`action menu`)
+icon, then click :guilabel:`XML` to export and download it in XML format. You can then submit the
+XML file on the eCDF platform.
 
-FAIA (SAF-T)
-============
+.. seealso::
+   - :doc:`../accounting/reporting/tax_returns`
+   - `Tax office website - VAT declaration <https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices/tva/declarations/declaration-tva.html>`_
+   - `Platform for electronic gathering of financial data (eCDF) <http://www.ecdf.lu>`_
 
-**FAIA (Fichier d’Audit Informatisé AED)** is a standardized and structured file that facilitates
-the exchange of information between the taxpayers' accounting system and the tax office. It is the
-Luxembourgish version of the OECD-recommended SAF-T (Standard Audit File for Tax).
+.. _localizations/luxembourg/faia:
 
-Odoo can generate an XML file that contains all the content of an accounting period according to the
-rules imposed by the Luxembourg tax authorities on digital audit files.
+FAIA audit file export
+======================
 
-.. note::
-   This feature requires the module :guilabel:`Luxembourg - Accounting Reports` to be installed.
+:abbr:`FAIA (Fichier d’Audit Informatisé AED)` is the Luxembourgish version of the SAF-T format for
+accounting data interchange. It allows exporting complete accounting data for a period from a
+taxpayer's accounting system to the tax office.
 
-Export FAIA file
-----------------
+Odoo can generate an XML file in the FAIA format that contains the entire accounting data for a
+period.
 
-Go to :menuselection:`Accounting --> Reporting --> Audit Reports -->  General Ledger`, then click on
-:guilabel:`FAIA`.
+To generate and download the FAIA file, open :menuselection:`Accounting --> Reporting --> General
+Ledger`, choose the desired period, click the :icon:`fa-cog` (:guilabel:`action menu`) icon, and
+click :guilabel:`Export FAIA`.