| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Odoo Apps Dependencies |
•
Invoicing (account)
• Discuss (mail) |
| Lines of code | 1144 |
| Technical Name |
de_ist_soll_versteuerung_switch |
| License | OPL-1 |
| Website | https://pokutsoft.com/ |
| Versions | 18.0 19.0 |
| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Odoo Apps Dependencies |
•
Invoicing (account)
• Discuss (mail) |
| Lines of code | 1144 |
| Technical Name |
de_ist_soll_versteuerung_switch |
| License | OPL-1 |
| Website | https://pokutsoft.com/ |
| Versions | 18.0 19.0 |
DE Ist-/Soll-Versteuerung
German cash-basis VAT (Ist-Versteuerung, §20 UStG): threshold watch, eligibility check and a clean SollIst changeover with transition register.
DE Ist-/Soll-Versteuerung Switch (§20 UStG)
Key Features
DE Ist-/Soll-Versteuerung Year Config (§20 UStG)
DE Ist-/Soll-Versteuerung Year Config (§20 UStG). Tracks Company, Fiscal Year, Prior-Year Gesamtumsatz, Computed Prior-Year Turnover, §20 Ceiling. One-click fill prior turnover, apply method to company, open changeover.
DE Ist-/Soll VAT-Due Period Worksheet
DE Ist-/Soll VAT-Due Period Worksheet. Tracks Company, Year, Filing Frequency, Period No., Period Start. One-click collect, lock, reset reset to draft, open worksheet.
DE Ist-/Soll Changeover Header
DE Ist-/Soll Changeover Header. Tracks Reference, Company, Effective Date, Documents, Documents. One-click analyze, mark close, reset reset to draft.
DE Ist-/Soll-Versteuerung Switch (§20 UStG)
DE Ist-/Soll-Versteuerung Switch (§20 UStG)
Under German VAT law a
Under German VAT law a business taxes its turnover either on accrual basis (Soll-Versteuerung, §16 UStG - VAT due when the invoice is issued) or, on application and if eligible, on cash basis (Ist-Versteuerung, §20 UStG - VAT due only when the customer pays).
§20 UStG allows the cash
§20 UStG allows the cash basis for businesses whose total prior-year turnover did not exceed EUR 800,000 (raised from 600,000 by the Wachstumschancengesetz, eff.
2024), for freelancers (§18 Abs.1
2024), for freelancers (§18 Abs.1 Nr.1 EStG, no turnover limit) and for businesses not required to keep books under §148 AO.
Switching exigibility mid-year is error-prone
Switching exigibility mid-year is error-prone: invoices straddling the changeover must not be taxed twice or fall through the gap.
Use Cases
Screenshots
Switch Vat Method
Changeovers
Why Choose This Module
Under German VAT law a business taxes its turnover either on accrual basis (Soll-Versteuerung, §16 UStG - VAT due when the invoice is issued) or, on application and if eligible, on cash basis (Ist-Versteuerung, §20 UStG - VAT due only when the customer pays). §20 UStG allows the cash basis for businesses whose total prior-year turnover did not exceed EUR 800,000 (raised from 600,000 by the Wachstumschancengesetz, eff. 2024), for freelancers (§18 Abs.1 Nr.1 EStG, no turnover limit) and for businesses not required to keep books under §148 AO.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: 35+
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Odoo Proprietary License v1.0 This software and associated files (the "Software") may only be used (executed, modified, executed after modifications) if you have purchased a valid license from the authors, typically via Odoo Apps, or if you have received a written agreement from the authors of the Software (see the COPYRIGHT file). You may develop Odoo modules that use the Software as a library (typically by depending on it, importing it and using its resources), but without copying any source code or material from the Software. You may distribute those modules under the license of your choice, provided that this license is compatible with the terms of the Odoo Proprietary License (For example: LGPL, MIT, or proprietary licenses similar to this one). It is forbidden to publish, distribute, sublicense, or sell copies of the Software or modified copies of the Software. The above copyright notice and this permission notice must be included in all copies or substantial portions of the Software. THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
Please log in to comment on this module