From dec30c8a2a4e6ec869f8d4c354a8b78f89059d6c Mon Sep 17 00:00:00 2001 From: Menendez6 Date: Mon, 5 Aug 2024 16:22:42 +0000 Subject: [PATCH 1/5] Adding docs hungary regime --- mint.json | 38 +++++++++++++++++++++++-------- regimes/hu.mdx | 61 ++++++++++++++++++++++++++++++++++++++++++++++++++ 2 files changed, 90 insertions(+), 9 deletions(-) create mode 100644 regimes/hu.mdx diff --git a/mint.json b/mint.json index 56f22a9..d461c21 100644 --- a/mint.json +++ b/mint.json @@ -50,7 +50,9 @@ }, { "group": "Use Cases", - "pages": ["use-cases/invoicing"] + "pages": [ + "use-cases/invoicing" + ] }, { "group": "Quick Start", @@ -77,6 +79,7 @@ "regimes/es", "regimes/fr", "regimes/gb", + "regimes/hu", "regimes/it", "regimes/mx", "regimes/nl", @@ -132,11 +135,17 @@ }, { "group": "Currency", - "pages": ["draft-0/currency/code", "draft-0/currency/exchange_rate"] + "pages": [ + "draft-0/currency/code", + "draft-0/currency/exchange_rate" + ] }, { "group": "DSig", - "pages": ["draft-0/dsig/digest", "draft-0/dsig/signature"] + "pages": [ + "draft-0/dsig/digest", + "draft-0/dsig/signature" + ] }, { "group": "Head", @@ -148,7 +157,9 @@ }, { "group": "I18n", - "pages": ["draft-0/i18n/string"] + "pages": [ + "draft-0/i18n/string" + ] }, { "group": "L10n", @@ -160,11 +171,16 @@ }, { "group": "Note", - "pages": ["draft-0/note/message"] + "pages": [ + "draft-0/note/message" + ] }, { "group": "Num", - "pages": ["draft-0/num/amount", "draft-0/num/percentage"] + "pages": [ + "draft-0/num/amount", + "draft-0/num/percentage" + ] }, { "group": "Org", @@ -217,7 +233,9 @@ }, { "group": "Schema", - "pages": ["draft-0/schema/object"] + "pages": [ + "draft-0/schema/object" + ] }, { "group": "Tax", @@ -243,7 +261,9 @@ }, { "group": "UUID", - "pages": ["draft-0/uuid/uuid"] + "pages": [ + "draft-0/uuid/uuid" + ] } ] } @@ -253,4 +273,4 @@ "linkedin": "https://www.linkedin.com/company/invopop/", "github": "https://github.com/invopop/gobl" } -} +} \ No newline at end of file diff --git a/regimes/hu.mdx b/regimes/hu.mdx new file mode 100644 index 0000000..aae5560 --- /dev/null +++ b/regimes/hu.mdx @@ -0,0 +1,61 @@ +--- +title: Hungary +--- + +## Base Details + +| Key | Value | +| --- | ----- | +| Tax Country Code | HU | +| Currency | HUF | +| Base Time Zone | Europe/Budapest | + +## Tax Categories + +| Code | Name | Title | +| ---- | ---- | ----- | +| VAT | VAT | Value Added Tax | + +### VAT Rates + +| Key | Name | Percents | Description | +| --- | ---- | -------- | ----------- | +| standard | Standard Rate | 27.0% | | +| intermediate | Intermediate Rate | 18.0% | | +| reduced | Reduced Rate | 5.0% | | +| zero | Zero Rate | 0.0% | | +| exempt | Exempt | | | + +## Correction Definitions + +This tax regime supports auto-generation of corrective invoices +or credit and debit notes. + +### Invoice Types + +The types of invoices that can be created with a preceding definition: +- standard +- corrective + +## Extensions + +The following extensions are supported by this tax regime. + +### Tax exemption reason code + +Key: hu-exemption-code + +| Code | Name | +| ---- | ---- | +| AAM | Personal Tax Exemption, Section XIII of the Vat Act | +| TAM | Public interest or special in nature, Sections 85 and 86 of the VAT Act | +| KBAET | Supply of goods/services to a taxable person registered in another Community Member State if the goods have been shipped to that Member State. Section 89 of the VAT Act | +| KBAUK | The sale of new means of transport to another Member State. Section 89 of the VAT Act | +| EAM | Export of goods to a non-EU country. Sections 98 to 109 of the VAT Act. | +| NAM | Tax-exempt on other grounds related to international transactions. Sections 110 to 118 of the VAT act| +| ATK | Outside the scope of VAT. Sections 2 and 3 of the VAT Act| +| EUFAD37 | Based on section 37 of the VAT Act, a reverse charge transaction carried out in another Member State (EU) | +| EUFADE | Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act | +| EUE | Non-reverse charge transaction performed in another Member State (EU) | +| HO | Non-reverse charge transaction performed in another Member State (EU) | + From 5636adf6b2ddb0c43216c6d35edf984fda952b11 Mon Sep 17 00:00:00 2001 From: Menendez6 Date: Tue, 13 Aug 2024 16:18:23 +0000 Subject: [PATCH 2/5] Adding addres type --- draft-0/org/address.mdx | 1 + 1 file changed, 1 insertion(+) diff --git a/draft-0/org/address.mdx b/draft-0/org/address.mdx index fcc94ef..06de3a8 100644 --- a/draft-0/org/address.mdx +++ b/draft-0/org/address.mdx @@ -21,6 +21,7 @@ Address defines a globally acceptable set of attributes that describes a postal | Block | `block` | string | | Block number within the building. | | Door | `door` | string | | Door number within the building. | | Street | `street` | string | | First line of street. | +| Street Type | `street_type` | string | | Street type, such as road, avenue, etc. | Extended Street | `street_extra` | string | | Additional street address details. | | Locality | `locality` | string | | Village, town, district, or city, typically inside a region. | | Region | `region` | string | | Province, county, or state, inside a country. | From 9360ad6c611ca2cd97591cd92473cbec217cbd02 Mon Sep 17 00:00:00 2001 From: Menendez6 Date: Fri, 16 Aug 2024 16:55:52 +0000 Subject: [PATCH 3/5] Differentiating between exemption and vat out of scope --- regimes/hu.mdx | 10 ++++++++++ 1 file changed, 10 insertions(+) diff --git a/regimes/hu.mdx b/regimes/hu.mdx index aae5560..fb96c7d 100644 --- a/regimes/hu.mdx +++ b/regimes/hu.mdx @@ -59,3 +59,13 @@ Key: hu-exemption-code | EUE | Non-reverse charge transaction performed in another Member State (EU) | | HO | Non-reverse charge transaction performed in another Member State (EU) | +### VAT out of scope reason code + +Key: hu-vat-out-of-scope-code +| Code | Name | +| ---- | ---- | +| ATK | Outside the scope of VAT. Sections 2 and 3 of the VAT Act| +| EUFAD37 | Based on section 37 of the VAT Act, a reverse charge transaction carried out in another Member State (EU) | +| EUFADE | Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act | +| EUE | Non-reverse charge transaction performed in another Member State (EU) | +| HO | Transaction in a third country | From 77d5c3539312041ec5eee301eed48931945f1cf0 Mon Sep 17 00:00:00 2001 From: Menendez6 Date: Thu, 29 Aug 2024 16:19:28 +0000 Subject: [PATCH 4/5] Adding Customer VAT Status (Hungary) --- regimes/hu.mdx | 12 ++++++++++++ 1 file changed, 12 insertions(+) diff --git a/regimes/hu.mdx b/regimes/hu.mdx index fb96c7d..2afc2e2 100644 --- a/regimes/hu.mdx +++ b/regimes/hu.mdx @@ -69,3 +69,15 @@ Key: hu-vat-out-of-scope-code | EUFADE | Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act | | EUE | Non-reverse charge transaction performed in another Member State (EU) | | HO | Transaction in a third country | + + +## Hungary Customer VAT status +| Case | Customer VAT Status | Implications on the invoice | +| ---- | ---- | ---- | +| Customer is registered in the group VAT system in Hungary, and the inclusion of tax number is mandatory | DOMESTIC | Their group ID number (VAT code: “5”) must be included in the customerInfo/customerVatData/customerTaxNumber/taxpayerId element, whereas the group member’s own tax number (VAT code: “4”) must be included in the customerInfo/customerVatData/customerTaxNumber/groupMemberTaxNumber/taxpayerId element.| +| Customer is registered in the VAT system (non-group), and the inclusion of their tax number on the invoice is mandatory | DOMESTIC | At least the first eight digits (registration number) of the tax number must be included in the customerInfo/customerVatData/customerTaxNumber element.| +| Customer is a private individual| PRIVATE_PERSON | CustomerVatData node may not be filled out| +| Customer is a taxable person registered in another EC Member State, and the transaction is an EC exempt supply | Non-reverse charge transaction performed in another Member State (EU) | customerInfo/customerVatData/communityVatNumber is mandatory.| +| Customer is a taxable person registered in another EC Member State, and the transaction has a VAT rate of 27%, 18% or 5% | OTHER | customerInfo/customerVatData/communityVatNumber is not mandatory, but may be provided. +| Customer is registered in a non-EU country, and does not participate in the transaction as taxable person registered in another Member State | OTHER | customerInfo/customerVatData/communityVatNumber is not mandatory, but may be provided. +| Customer is neither a taxable person nor a private individual | OTHER | no element of customerInfo/customerVatData can be provided since the customer has no tax number. From 400c01d1039ae993880eb0cf9f72f2df2ab4afb3 Mon Sep 17 00:00:00 2001 From: Menendez6 Date: Fri, 30 Aug 2024 09:43:50 +0000 Subject: [PATCH 5/5] Joining extension codes --- regimes/hu.mdx | 15 ++------------- 1 file changed, 2 insertions(+), 13 deletions(-) diff --git a/regimes/hu.mdx b/regimes/hu.mdx index 2afc2e2..f8844b0 100644 --- a/regimes/hu.mdx +++ b/regimes/hu.mdx @@ -35,7 +35,7 @@ or credit and debit notes. The types of invoices that can be created with a preceding definition: - standard -- corrective +- credit-note ## Extensions @@ -59,21 +59,10 @@ Key: hu-exemption-code | EUE | Non-reverse charge transaction performed in another Member State (EU) | | HO | Non-reverse charge transaction performed in another Member State (EU) | -### VAT out of scope reason code - -Key: hu-vat-out-of-scope-code -| Code | Name | -| ---- | ---- | -| ATK | Outside the scope of VAT. Sections 2 and 3 of the VAT Act| -| EUFAD37 | Based on section 37 of the VAT Act, a reverse charge transaction carried out in another Member State (EU) | -| EUFADE | Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act | -| EUE | Non-reverse charge transaction performed in another Member State (EU) | -| HO | Transaction in a third country | - ## Hungary Customer VAT status | Case | Customer VAT Status | Implications on the invoice | -| ---- | ---- | ---- | +| ---- | ------------------- | --------------------------- | | Customer is registered in the group VAT system in Hungary, and the inclusion of tax number is mandatory | DOMESTIC | Their group ID number (VAT code: “5”) must be included in the customerInfo/customerVatData/customerTaxNumber/taxpayerId element, whereas the group member’s own tax number (VAT code: “4”) must be included in the customerInfo/customerVatData/customerTaxNumber/groupMemberTaxNumber/taxpayerId element.| | Customer is registered in the VAT system (non-group), and the inclusion of their tax number on the invoice is mandatory | DOMESTIC | At least the first eight digits (registration number) of the tax number must be included in the customerInfo/customerVatData/customerTaxNumber element.| | Customer is a private individual| PRIVATE_PERSON | CustomerVatData node may not be filled out|