gobl 0.22.0 → 0.23.0

checksums.yaml

@@ -1,7 +1,7 @@
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data/data/regimes/ae.json

@@ -0,0 +1,173 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "ar": "الإمارات العربية المتحدة",
+    "en": "United Arab Emirates"
+  },
+  "time_zone": "Asia/Dubai",
+  "country": "AE",
+  "currency": "AED",
+  "tax_scheme": "VAT",
+  "tags": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "key": "simplified",
+          "name": {
+            "de": "Vereinfachte Rechnung",
+            "en": "Simplified Invoice",
+            "es": "Factura Simplificada",
+            "it": "Fattura Semplificata"
+          },
+          "desc": {
+            "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
+            "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
+            "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
+            "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti."
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "de": "Umkehr der Steuerschuld",
+            "en": "Reverse Charge",
+            "es": "Inversión del Sujeto Pasivo",
+            "it": "Inversione del soggetto passivo"
+          }
+        },
+        {
+          "key": "self-billed",
+          "name": {
+            "de": "Rechnung durch den Leistungsempfänger",
+            "en": "Self-billed",
+            "es": "Facturación por el destinatario",
+            "it": "Autofattura"
+          }
+        },
+        {
+          "key": "customer-rates",
+          "name": {
+            "de": "Kundensätze",
+            "en": "Customer rates",
+            "es": "Tarifas aplicables al destinatario",
+            "it": "Aliquote applicabili al destinatario"
+          }
+        },
+        {
+          "key": "partial",
+          "name": {
+            "de": "Teilweise",
+            "en": "Partial",
+            "es": "Parcial",
+            "it": "Parziale"
+          }
+        }
+      ]
+    }
+  ],
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "tags": [
+            "reverse-charge"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "reverse-charge",
+            "text": "Reverse Charge"
+          }
+        },
+        {
+          "tags": [
+            "simplified"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "simplified",
+            "text": "Simplified Tax Invoice"
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "ar": "ضريبة القيمة المضافة",
+        "en": "VAT"
+      },
+      "title": {
+        "ar": "ضريبة القيمة المضافة",
+        "en": "Value Added Tax"
+      },
+      "rates": [
+        {
+          "key": "zero",
+          "name": {
+            "ar": "معدل صفر",
+            "en": "Zero Rate"
+          },
+          "desc": {
+            "ar": "نسبة ضريبة قيمة مضافة 0٪ تطبق على الصادرات المحددة والمناطق المعينة والخدمات الأساسية.",
+            "en": "A VAT rate of 0% applicable to specific exports, designated areas, and essential services."
+          },
+          "values": [
+            {
+              "percent": "0.0%"
+            }
+          ]
+        },
+        {
+          "key": "standard",
+          "name": {
+            "ar": "معدل قياسي",
+            "en": "Standard Rate"
+          },
+          "desc": {
+            "ar": "ينطبق على معظم السلع والخدمات ما لم ينص على خلاف ذلك.",
+            "en": "Applies to most goods and services unless specified otherwise."
+          },
+          "values": [
+            {
+              "since": "2018-01-01",
+              "percent": "5%"
+            }
+          ]
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "ar": "معفى",
+            "en": "Exempt"
+          },
+          "desc": {
+            "ar": "بعض السلع والخدمات، مثل الخدمات المالية والعقارات السكنية، معفاة من ضريبة القيمة المضافة.",
+            "en": "Certain goods and services, such as financial services and residential real estate, are exempt from VAT."
+          },
+          "exempt": true
+        }
+      ],
+      "sources": [
+        {
+          "title": {
+            "ar": "الهيئة الاتحادية للضرائب",
+            "en": "Federal Tax Authority - UAE VAT Regulations"
+          },
+          "url": "https://www.tax.gov.ae"
+        }
+      ]
+    }
+  ]
+}

data/data/regimes/at.json

@@ -6,6 +6,7 @@
   "time_zone": "Europe/Vienna",
   "country": "AT",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",

data/data/regimes/be.json

@@ -6,6 +6,7 @@
   "time_zone": "Europe/Brussels",
   "country": "BE",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",

data/data/regimes/br.json

@@ -0,0 +1,135 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "en": "Brazil",
+    "pt": "Brasil"
+  },
+  "time_zone": "America/Sao_Paulo",
+  "country": "BR",
+  "currency": "BRL",
+  "tags": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "key": "simplified",
+          "name": {
+            "de": "Vereinfachte Rechnung",
+            "en": "Simplified Invoice",
+            "es": "Factura Simplificada",
+            "it": "Fattura Semplificata"
+          },
+          "desc": {
+            "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
+            "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
+            "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
+            "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti."
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "de": "Umkehr der Steuerschuld",
+            "en": "Reverse Charge",
+            "es": "Inversión del Sujeto Pasivo",
+            "it": "Inversione del soggetto passivo"
+          }
+        },
+        {
+          "key": "self-billed",
+          "name": {
+            "de": "Rechnung durch den Leistungsempfänger",
+            "en": "Self-billed",
+            "es": "Facturación por el destinatario",
+            "it": "Autofattura"
+          }
+        },
+        {
+          "key": "customer-rates",
+          "name": {
+            "de": "Kundensätze",
+            "en": "Customer rates",
+            "es": "Tarifas aplicables al destinatario",
+            "it": "Aliquote applicabili al destinatario"
+          }
+        },
+        {
+          "key": "partial",
+          "name": {
+            "de": "Teilweise",
+            "en": "Partial",
+            "es": "Parcial",
+            "it": "Parziale"
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "ISS",
+      "name": {
+        "en": "ISS",
+        "pt": "ISS"
+      },
+      "title": {
+        "en": "Municipal Service Tax",
+        "pt": "Imposto Sobre Serviços"
+      }
+    },
+    {
+      "code": "ICMS",
+      "name": {
+        "en": "ICMS",
+        "pt": "ICMS"
+      },
+      "title": {
+        "en": "State value-added tax",
+        "pt": "Imposto sobre Circulação de Mercadorias e Serviços"
+      }
+    },
+    {
+      "code": "IPI",
+      "name": {
+        "en": "IPI",
+        "pt": "IPI"
+      },
+      "title": {
+        "en": "Federal value-added Tax",
+        "pt": "Imposto sobre Produtos Industrializados"
+      }
+    },
+    {
+      "code": "PIS",
+      "name": {
+        "en": "PIS",
+        "pt": "PIS"
+      },
+      "title": {
+        "en": "Social Integration Program",
+        "pt": "Programa de Integração Social"
+      },
+      "retained": true
+    },
+    {
+      "code": "COFINS",
+      "name": {
+        "en": "COFINS",
+        "pt": "COFINS"
+      },
+      "title": {
+        "en": "Contribution for the Financing of Social Security",
+        "pt": "Contribuição para o Financiamento da Seguridade Social"
+      },
+      "retained": true
+    }
+  ]
+}

data/data/regimes/ca.json

@@ -6,6 +6,7 @@
   "time_zone": "America/Toronto",
   "country": "CA",
   "currency": "CAD",
+  "tax_scheme": "GST",
   "corrections": [
     {
       "schema": "bill/invoice",

data/data/regimes/ch.json

@@ -6,6 +6,7 @@
   "time_zone": "Europe/Zurich",
   "country": "CH",
   "currency": "CHF",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",

data/data/regimes/co.json

@@ -4,9 +4,6 @@
     "en": "Colombia",
     "es": "Colombia"
   },
-  "description": {
-    "en": "The Colombian tax regime is based on the DIAN (Dirección de Impuestos y Aduanas Nacionales)\nspecifications for electronic invoicing."
-  },
   "time_zone": "America/Bogota",
   "country": "CO",
   "currency": "COP",
@@ -68,230 +65,12 @@
       ]
     }
   ],
-  "extensions": [
-    {
-      "key": "co-dian-municipality",
-      "name": {
-        "en": "DIAN Municipality Code",
-        "es": "Código de municipio DIAN"
-      },
-      "desc": {
-        "en": "The municipality code as defined by the DIAN.\n\nFor further details on the list of possible codes, see:\n\n * https://www.dian.gov.co/atencionciudadano/formulariosinstructivos/Formularios/2007/Codigos_municipios_2007.pdf\n * https://github.com/ALAxHxC/MunicipiosDane"
-      },
-      "pattern": "^\\d{5}$"
-    },
-    {
-      "key": "co-dian-credit-code",
-      "name": {
-        "en": "Credit Code",
-        "es": "Código de Crédito"
-      },
-      "desc": {
-        "en": "DIAN correction code for credit notes",
-        "es": "Código de corrección DIAN para notas de crédito"
-      },
-      "values": [
-        {
-          "value": "1",
-          "name": {
-            "en": "Partial refund",
-            "es": "Devolución parcial"
-          },
-          "desc": {
-            "en": "Partial refund of part of the goods or services.",
-            "es": "Devolución de parte de los bienes; no aceptación de partes del servicio."
-          }
-        },
-        {
-          "value": "2",
-          "name": {
-            "en": "Revoked",
-            "es": "Anulación"
-          },
-          "desc": {
-            "en": "Previous document has been completely cancelled.",
-            "es": "Anulación de la factura anterior."
-          }
-        },
-        {
-          "value": "3",
-          "name": {
-            "en": "Discount",
-            "es": "Descuento"
-          },
-          "desc": {
-            "en": "Partial or total discount.",
-            "es": "Rebaja o descuento parcial o total."
-          }
-        },
-        {
-          "value": "4",
-          "name": {
-            "en": "Adjustment",
-            "es": "Ajuste"
-          },
-          "desc": {
-            "en": "Price adjustment.",
-            "es": "Ajuste de precio."
-          }
-        },
-        {
-          "value": "5",
-          "name": {
-            "en": "Other",
-            "es": "Otros"
-          }
-        }
-      ]
-    },
-    {
-      "key": "co-dian-debit-code",
-      "name": {
-        "en": "Debit Code",
-        "es": "Código de Débito"
-      },
-      "desc": {
-        "en": "DIAN correction code for debit notes",
-        "es": "Código de corrección DIAN para notas de débito"
-      },
-      "values": [
-        {
-          "value": "1",
-          "name": {
-            "en": "Interest",
-            "es": "Intereses"
-          }
-        },
-        {
-          "value": "2",
-          "name": {
-            "en": "Pending charges",
-            "es": "Gastos por cobrar"
-          }
-        },
-        {
-          "value": "3",
-          "name": {
-            "en": "Change in value",
-            "es": "Cambio del valor"
-          }
-        },
-        {
-          "value": "4",
-          "name": {
-            "en": "Other",
-            "es": "Otros"
-          }
-        }
-      ]
-    }
-  ],
-  "identity_keys": [
-    {
-      "key": "co-civil-register",
-      "name": {
-        "en": "Civil Registry",
-        "es": "Registro Civil"
-      },
-      "map": {
-        "dian-company-id": "11"
-      }
-    },
-    {
-      "key": "co-id-card",
-      "name": {
-        "en": "Identity Card",
-        "es": "Tarjeta de Identidad"
-      },
-      "map": {
-        "dian-company-id": "12"
-      }
-    },
-    {
-      "key": "co-citizen-id",
-      "name": {
-        "en": "Citizen Identity Card",
-        "es": "Cédula de ciudadanía"
-      },
-      "map": {
-        "dian-company-id": "13"
-      }
-    },
-    {
-      "key": "co-foreigner-id-card",
-      "name": {
-        "en": "Foreigner Identity Card",
-        "es": "Tarjeta de Extranjería"
-      },
-      "map": {
-        "dian-company-id": "21"
-      }
-    },
-    {
-      "key": "co-foreigner-id",
-      "name": {
-        "en": "Foreigner Citizen Identity",
-        "es": "Cédula de extranjería"
-      },
-      "map": {
-        "dian-company-id": "22"
-      }
-    },
-    {
-      "key": "co-passport",
-      "name": {
-        "en": "Passport",
-        "es": "Pasaporte"
-      },
-      "map": {
-        "dian-company-id": "41"
-      }
-    },
-    {
-      "key": "co-foreign-id",
-      "name": {
-        "en": "Foreign Document",
-        "es": "Documento de identificación extranjero"
-      },
-      "map": {
-        "dian-company-id": "42"
-      }
-    },
-    {
-      "key": "co-pep",
-      "name": {
-        "en": "PEP - Special Permit to Stay",
-        "es": "PEP - Permiso Especial de Permanencia"
-      },
-      "map": {
-        "dian-company-id": "47"
-      }
-    },
-    {
-      "key": "co-nuip",
-      "name": {
-        "en": "NUIP - National Unique Personal Identification Number",
-        "es": "NUIP - Número Único de Identificación Personal"
-      },
-      "map": {
-        "dian-company-id": "91"
-      }
-    }
-  ],
   "corrections": [
     {
       "schema": "bill/invoice",
       "types": [
         "credit-note",
         "debit-note"
-      ],
-      "extensions": [
-        "co-dian-credit-code",
-        "co-dian-debit-code"
-      ],
-      "reason_required": true,
-      "stamps": [
-        "dian-cude"
       ]
     }
   ],

data/data/regimes/de.json

@@ -7,6 +7,7 @@
   "time_zone": "Europe/Berlin",
   "country": "DE",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",
@@ -65,7 +66,7 @@
       ]
     }
   ],
-  "identity_keys": [
+  "identities": [
     {
       "key": "de-tax-number",
       "name": {
@@ -180,6 +181,18 @@
               "percent": "5%"
             }
           ]
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "de": "Befreit",
+            "en": "Exempt"
+          },
+          "desc": {
+            "de": "Bestimmte Waren und Dienstleistungen sind von der Umsatzsteuer befreit.",
+            "en": "Certain goods and services are exempt from VAT."
+          },
+          "exempt": true
         }
       ],
       "sources": [

data/data/regimes/el.json

@@ -10,7 +10,8 @@
     "GR"
   ],
   "currency": "EUR",
-  "calculator_rounding_rule": "round-then-sum",
+  "tax_scheme": "VAT",
+  "calculator_rounding_rule": "currency",
   "tags": [
     {
       "schema": "bill/invoice",
@@ -191,6 +192,12 @@
         }
       ],
       "sources": [
+        {
+          "title": {
+            "en": "VAT Rates"
+          },
+          "url": "https://www.gov.gr/en/sdg/taxes/vat/general/basic-vat-rates"
+        },
         {
           "title": {
             "el": "Φόρος Προστιθέμενης Αξίας/Φόρος Αγαθών και Υπηρεσιών (ΦΠΑ/GST) (1976-2023)",

data/data/regimes/es.json

@@ -7,6 +7,7 @@
   "time_zone": "Europe/Madrid",
   "country": "ES",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",
@@ -121,7 +122,7 @@
       ]
     }
   ],
-  "identity_keys": [
+  "identities": [
     {
       "key": "passport",
       "name": {
@@ -172,7 +173,7 @@
           "note": {
             "key": "legal",
             "src": "simplified-scheme",
-            "text": "Factura expedida por contibuyente en régimen simplificado."
+            "text": "Factura expedida por contribuyente en régimen simplificado."
           }
         },
         {

data/data/regimes/fr.json

@@ -10,6 +10,7 @@
   "time_zone": "Europe/Paris",
   "country": "FR",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
       "schema": "bill/invoice",