룩셈부르크¶
모듈¶
다음 모듈이 룩셈부르크 현지화와 함께 자동으로 설치됩니다:
이름 |
기술적 명칭 |
설명 |
|---|---|---|
룩셈부르크 - 회계 |
|
기본 재정 현지화 패키지 |
룩셈부르크 - 회계 보고서 |
|
국가별 보고서 |
참고
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 installed.
현지화의 전반적인 흐름¶
룩셈부르크어 현지화에는 다음 기능이 포함되어 있습니다:
계정과목표: a predefined set of accounts that follows the current official accounting standards (PCN 2020)
세금: pre-configured tax rates, including standard (17%), reduced (14%, 8%, and 3%) and zero-rated VAT, intra-community, and zero-rated export taxes
재정 위치 (세금 및 계정 매핑): automated account and tax adjustments based on customer or supplier
전자 청구서: Peppol을 통한 전자 청구서 발행
세금 신고: detailed overview of your VAT liability, and generation of monthly and annual VAT declarations in XML format to upload to the eCDF platform
FAIA 감사 파일 내보내기: generation of audit files in the FAIA (Luxembourgish SAF-T) format
세금¶
The following 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
전자 청구서¶
Odoo users in Luxembourg can register on the Peppol network, which allows exchanging e-invoices and credit notes with other participants on the network.
룩셈부르크의 전자 청구서 형식은 BIS Billing 3.0 입니다.
중요
E-invoicing via Peppol is mandatory for all B2G transactions in Luxembourg.
세금 신고¶
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 eCDF platform.
월별/분기별 신고¶
로 이동합니다.
보고서 선택기에서 세금 신고서(LU) 를 선택합니다.
In the (Period) selector, choose the month or quarter for which to generate the declaration.
Check the amounts generated for all four sections of the report.
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 Partner Ledger report:
으로 이동합니다.
In the (Period) selector, choose the appropriate month or quarter.
) 선택기에서 수취 계정 을 선택합니다.
In the (Partners) selector, choose the partners that fall under the exemption.
Copy the total Balance for those partners for the given period.
Once the declaration is correct, click the (action menu) icon, then click XML to export and download it in XML format. You can then submit the XML file on the eCDF platform.
연례 신고¶
계정 태그 환경설정¶
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 account for each type of operation subject to VAT, output and input VAT, and expense listed in those sections.
Assign the following account tags to accounts you use for each type of operation subject to VAT listed in the declaration, if applicable:
001 - 사내 제조품 공급002 - 자사 제조 외 품목 공급003 - 순이익률004 - 서비스 제공005 - 유형 및 무형 자본 자산 처분008 - Application of goods for private use or for that of the staff009 - 품목 관련 사업 목적 신청서010 - 사업 자산으로 간주되는 품목 사용011 - 무상 제공 서비스013 - IC 품목 공급202 - 역내(Intra-Community) 신규 운송 수단 공급203 - 해외에서 작업이 진행된 품목 공급
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 persons081 - VAT on capital expenditures invoiced by other taxable persons085 - VAT on operational expenditures invoiced by other taxable persons078 - VAT on stock entries due in respect of IC acquisitions082 - VAT on capital expenditures due in respect of IC acquisitions086 - VAT on operational expenditures due in respect of IC acquisitions`079 - 수입 품목 재고 입고 시 부가가치세
083 - 수입 품목 자본적 지출 관련 부가가치세087 - 수입 품목 운영 지출 관련 부가가치세404 - VAT on stock entries due under the reverse charge405 - VAT on capital expenditures due under the reverse charge406 - 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 parties190 - 부록 A - 차량 유지비239 - 부록 A - 총급여244 - 부록 A - 총임금247 - 부록 A - 비정기 급여250 - Appendix A - Compulsory social security contributions (employer's share)253 - 부록 A - 상해보험260 - 부록 A - 직원 출장비 및 접대비269 - 부록 A - 회계 및 장부 기장 수수료283 - 부록 A - 고용주 출장비 및 접대비285 - 부록 A - 전기289 - 부록 A - 가스293 - 부록 A - 고용주 출장비 및 접대비301 - 부록 A - 통신305 - Appendix A - Renting/leasing of immovable property with application of VAT307 - Appendix A - Renting/leasing of immovable property with no application of VAT310 - Appendix A - Renting/leasing of permanently installed equipment and machinery316 - 부록 A - 재산세324 - 부록 A - 사업세326 - 부록 A - 장기 부채 이자 지급액327 - 부록 A - 단기 부채 이자 지급액328 - 부록 A - 기타 금융 비용330 - 부록 A - 재고 및 사업용 장비 보험331 - Appendix A - Public and professional third party liability insurance332 - 부록 A - 사무실 경비336 - Appendix A - Fees and subscriptions paid to professional associations and learned societies337 - Appendix A - Papers and periodicals for business purposes343 - 부록 A - 배송비 및 운송비345 - 부록 A - 작업복347 - 부록 A - 광고 및 홍보349 - 부록 A - 포장351 - Appendix A - Repair and maintenance of equipment and machinery353 - 부록 A - 기타 수리비355 - Appendix A - New acquisitions (tools and equipment) if their cost can be fully allocated to the year of acquisition or creation358 - 부록 A - 관세 (가격)361 - 부록 A - '운영 지출 부록' 총계
신고서 열기¶
로 이동합니다.
In the Report selector, select Annual VAT Declaration (LU).
In the (Period) selector, choose the fiscal year dates for which to generate the declaration.
신고서 작성 완료¶
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 account tag configuration. After configuring the account tags, set the tax lock date to the end of the fiscal year. This will trigger the pre-computation of those values.
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 (Edit) icon to manually enter the value for each report line.
섹션 II와 IV는 자동으로 계산됩니다.
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.
신고서 내보내기¶
Once the declaration is complete and correct, click the (action menu) icon, then click XML to export and download it in XML format. You can then submit the XML file on the eCDF platform.
FAIA 감사 파일 내보내기¶
FAIA 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.
Odoo can generate an XML file in the FAIA format that contains the entire accounting data for a period.
To generate and download the FAIA file, open , choose the desired period, click the (action menu) icon, and click Export FAIA.