From 45fd43682aa00d20e20a0791f549c1de13d435bd Mon Sep 17 00:00:00 2001 From: Raphael Michel Date: Wed, 23 Aug 2017 15:13:20 +0200 Subject: [PATCH] Docs: Add missing RST file --- doc/user/events/taxes.rst | 109 ++++++++++++++++++++++++++++++++++++++ 1 file changed, 109 insertions(+) create mode 100644 doc/user/events/taxes.rst diff --git a/doc/user/events/taxes.rst b/doc/user/events/taxes.rst new file mode 100644 index 0000000000..6a08f57291 --- /dev/null +++ b/doc/user/events/taxes.rst @@ -0,0 +1,109 @@ +Tax rules +========= + +In most countries, you will be required to pay some form of sales tax for your event tickets. If you don't know about +the exact rules, you should consult a professional tax consultant right now. + +To implement those taxes in pretix, you can create one or multiple "tax rules". A tax rule specifies when and at what +rate should be calculated on a product price. Taxes will then be correctly displayed in the product list, order +details and on invoices. + +At the time of this writing, every product can be assigned exactly one tax rule. To view and change the tax rules of +your event, go to the respective section in your event's settings: + +.. thumbnail:: ../../screens/event/tax_list.png + :align: center + :class: screenshot + +On this page, you can create, edit and delete your tax rules. Clicking on the name of a tax rule will take you to its +detailled settings: + +.. thumbnail:: ../../screens/event/tax_detail.png + :align: center + :class: screenshot + +Here, you can tune the following parameters: + +Name + What is the (short) name of this tax? This is probably "VAT" in English and should be very short as it will be + displayed in lots of places. + +Rate + This is the tax rate in percent. + +The configured product prices include the tax amount + If this setting is enabled (the default), then a product configured to a price of 10.00 EUR will, at a tax rate of + 19.00 %, be interpreted as a product with a total gross price of 10.00 EUR including 1.60 EUR taxes, leading to a + net price of 8.40 EUR. If you disable this setting, the price will be interpreted as a net price of 10.00 EUR, + leading to a total price to pay of 11.90 EUR. + +Use EU reverse charge taxation rules + This enables reverse charge taxation (see section below). + +Merchant country + This is probably your country of residence, but in some cases it could also be the country your event is + located in. This is the place of taxation in the sense of EU reverse charge rules (see section below). + +EU reverse charge +----------------- + +.. warning:: Everything contained in this section is not legal advice. Please consult a tax consultant + before making decisions. We are not responsible for the correct handling of taxes in your + ticket shop. + +"Reverse charge" is a rule in European VAT legislation that specifies how taxes are paid +if you provide goods to a buyer in a different European country than you reside in yourself. +If the buyer is a VAT-paying business in their country, you charge them only the net price without +taxes and state that the buyer is responsible for paying the correct taxes themselves. + +.. warning:: We firmly believe that reverse charge rules are **not applicable** for most events handled + with pretix and therefore **strongly recommend not to enable this feature** if you do not have + a specific reason to do so. The reasoning behind this is that according to article 52 of the + `VAT directive`_ (page 17), the place of supply is always the location of your event and + therefore the tax rate of the event country always has to be paid regardless of the location + of the visitor. + +If you enable the reverse charge feature and specify your merchant country, then the following process +will be performed during order creation: + +* The user will first be presented with the "normal" prices (net or gross, as configured). + +* The user adds a product to their cart. The cart will at this point always show gross prices *with* + taxes. + +* In the next step, the user can enter an invoice address. Tax will be removed from the price if one of the + following statements is true: + + * The invoice address is in a non-EU country. + + * The invoice address is a business address in an EU-country different from the merchant country and has a valid VAT ID. + +* In the second case, a reverse charge note will be added to the invoice. + +VAT IDs are validated against the EUs validation web service. Should that service be unavailable, the user +needs to pay VAT tax and reclaim the taxes at a later point in time with their government. + +If you and the buyer are residing in EU countries that use different currencies, the invoice will show +the total and VAT amount also in the local currency of the buyer, if the system was able to obtain a +conversion rate from the European Central Bank's webservice within the last 7 days. + +For existing orders, a change of the invoice address will not result in a change of taxes automatically. +You can trigger this manually in the backend by going to the order's detail view. There, first click +the "Check" button next to the VAT ID. Then, go to "Change products" and select the option "Recalculate +taxes" at the end of the page. + +.. note:: In the invoicing settings, you should turn the setting "Ask for VAT ID" on for this to work. + +.. note:: During back-and-forth modification of taxation status, unfortunately there can be rounding + errors of usually up to one cent from the intended price. This is unavoidable due to the + flexible nature in which prices are being calculated. + +Taxation of payment fees +------------------------ + +In the payment part of your event settings, you can choose the tax rule that needs to be applied for +payment method fees. This works in the same way as product prices, with the small difference that the +"configured product prices include the tax amount" settings is ignored and payment fees will always be +treated as gross values. + +.. _VAT directive: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006L0112&from=EN