Are you a trader, producer or manufacturer of alcoholic and non-alcoholic beverages subject to excise duty?
With the "Excise Duty" app, configure the tax category and social security contribution of your products, for automatic integration into invoicing.
The function calculates the value of the DA + CSS included in the selling price for each item on your invoice, and displays it on the PDF of your invoice.
Installing this app enables you to
- Manage product tax categories (excise duty = DA) and social security contributions (CSS) applied to each item
- Display the DA + CSS amount of the item sold in the PDF sent to the customer
1. Approval configuration and tax system
# In the company data menu, a new field allows you to :
- Define your approval number
- Find the list of official tax rates for the current year
# A new field has also been added to the contact and company files: Approved warehouseman.
By default, the third party is not considered an Authorized Warehouseman (selection: No). The calculation of excise duty and social security contributions applies.
By putting "Yes" in this field, third-party sales will not contain excise duty and CSS.
# In the "Warehouses" objects, set the tax system to be applied.
Two types:
- suspensive
- acquitted
It is this tax system option which determines whether or not excise duty is paid, and which enables the calculation and summary of the amounts and volumes to be declared over a period. This summary can be found in the "Excise Duty Analysis" table linked to this app.
2. Setting the taxes applied to each item
To indicate that an item is subject to excise duty, a new field, named excise duty, is added to product sheets.
If "yes" is checked for this field, it can be used to define :
- Product tax category: a list of customs categories to be selected from a drop-down menu
- Social security contribution category (art. L 245-9 of the CSS) to be selected from a drop-down menu
- Unit capacity in liters
- The product's alcohol content
Once this information has been added, validate your form for the information to be taken into account.
The DA and CSS unit value is then displayed on the item master record. It is calculated on the amount before tax.
This information will then be used for product invoicing.
3. Product invoicing
When invoicing an item for which excise duties are applied:
The application automatically integrates into invoices the display of the amount of excise duty and CSS by item line, indicating :
- The unit value of the excise duty on article
- The unit value of the item excluding VAT: the unit price displayed is the price of the product sheet, excluding excise duty.
- The item's value including VAT and excise duty: line VAT = (((qty x unit price) x discount )+ (DA+CSS) x VAT
Please note: discounts do not apply to excise duties.
VAT is applied to the total before tax plus excise duty, and is displayed to 2 decimal places.
The TOTAL block displays the following information for each estimate and invoice:
- One line for the total amount of excise duty
- One line for the total amount of social security contributions
This information appears on the PDF printout of sales documents and in the application.
4. Preparing the Monthly Summary Declaration
To help you prepare the MRD to be sent to Customs, you can use a summary report, which lists your excise duty statistics between two dates, degree by degree.
Go to the "Invoicing" menu, then "Excise duty analysis". The resulting table can be exported to Excel.
