6
OCT.
2022
OCT.
2022
0
In acest articol va prezentam cum se genereaza fisierele XML acceptate in sistemul RO e-Factura pentru e-Facturile in valuta (pentru facturile in alta moneda decat RON, de exemplu EUR sau USD).
Cum se specifica in XML e-Factura moneda in care se tine contabilitatea?
In primul rand pentru aceste facturi trebuie specificat in fisierul XML moneda nationala in care se tine contabilitatea. Acest lucru se realizeaza in campul BT-6 si anume TaxCurrencyCode si se pune imediat dupa Moneda Facturii (DocumentCurrencyCode) dupa cum urmeaza:
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>RON</cbc:TaxCurrencyCode>
Campul BT-6 de TaxCurrencyCode reprezinta:
Moneda utilizată în scopuri de contabilitate și raportare TVA, așa cum este acceptată sau cerută în țara Vânzătorului. Va fi utilizat în combinație cu valoarea totală a TVA-ului din factură în moneda contabilă (BT-111), atunci când codul monedei contabile TVA diferă de codul monedei facturii.
Daca moneda facturii este diferita de RON atunci campul BT-6 de TaxCurrencyCode este obligatoriu la validarea facturii de catre ANAF. Daca nu se specifica acest camp va aparea eroarea de validare BR-RO-030 - Dacă Codul monedei facturii (BT-5) este altul decât „RON”, atunci Codul monedei de contabilizare a TVA (BT-6) trebuie să fie „RON”.#If the Invoice currency code (BT-5) is other than \"RON\", then the VAT accounting currency code(BT-6) must be \"RON\"
<?xml version=\"1.0\" encoding=\"UTF-8\" standalone=\"true\"?>
<header Cif_emitent=\"34283300\" Index_incarcare=\"1321847\"
xmlns=\"mfp:anaf:dgti:efactura:mesajEroriFactuta:v1\">
<Error errorMessage=\"E: validari globaleSCHEMATRONeroare: [BR-RO-030]-Dacă Codul monedei facturii (BT-5) este altul decât „RON”, atunci Codul monedei de contabilizare a TVA (BT-6) trebuie să fie „RON”.#If the Invoice currency code (BT-5) is other than \"RON,\" then the VAT accounting currency code(BT-6) must be \"RON\".\"/>
</header>
Astfel, este obligatoriu sa specificam moneda de contabilizare a TVA-ului pe facturile in valuta:
<cbc:TaxCurrencyCode>RON</cbc:TaxCurrencyCode>
Cum se specifica in XML e-Factura totalul TVA-ului in moneda contabilitatii?
In al doilea rand in aceste facturi in valuta trebuie precizat suplimentar si totalul taxelor in moneda contabilitatii si anume, trebuie adaugat campul BT-111 de TaxTotal-TaxAmount ca in exemplul urmator:
<cac:TaxTotal>
<cbc:TaxAmount currencyID=\"RON\">18.80</cbc:TaxAmount>
</cac:TaxTotal>
<cac:TaxTotal>
<cbc:TaxAmount currencyID=\"EUR\">3.80</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID=\"EUR\">20.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID=\"EUR\">3.8</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
Practic se mai adauga inca o data tagul de TaxTotal cu valoarea in RON a TVA-ului (taxelor) facturii in valuta (adica 2.80 EUR la cursul BNR de 4.9471 si anume 18.80 RON) inainte de tagul de TaxTotal pentru valoarile specificate a taxelor in moneda facturii.
Daca nu se specifica totalul taxelor (adica al TVA-ului) si in moneda contabilitatii atunci va aparea urmatoarea eroare de validare ANAF si anume BR-53 - If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
<?xml version=\"1.0\" encoding=\"UTF-8\" standalone=\"true\"?>
<header Cif_emitent=\"34283300\" Index_incarcare=\"1325645\"
xmlns=\"mfp:anaf:dgti:efactura:mesajEroriFactuta:v1\">
<Error errorMessage=\"E: validari globaleSCHEMATRONeroare: [BR-53]-If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.\"/>
</header>
Exemplu de factura in valuta (XML pentru RO e-Factura):
Descarca fisierul XML
<?xml version=\"1.0\"?>
<Invoice
xmlns:cac=\"urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2\"
xmlns:cbc=\"urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2\"
xmlns:qdt=\"urn:oasis:names:specification:ubl:schema:xsd:QualifiedDataTypes-2\"
xmlns:udt=\"urn:oasis:names:specification:ubl:schema:xsd:UnqualifiedDataTypes-2\"
xmlns:ccts=\"urn:un:unece:uncefact:documentation:2\"
xmlns=\"urn:oasis:names:specification:ubl:schema:xsd:Invoice-2\"
xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"urn:oasis:names:specification:ubl:schema:xsd:Invoice-2 http://docs.oasis-open.org/ubl/os-UBL-2.1/xsd/maindoc/UBL-Invoice-2.1.xsd\">
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.0</cbc:CustomizationID>
<cbc:ID>AAA1020</cbc:ID>
<cbc:IssueDate>2022-10-05</cbc:IssueDate>
<cbc:DueDate>2022-10-19</cbc:DueDate>
<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
<cbc:Note>TVA la incasare#</cbc:Note>
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>RON</cbc:TaxCurrencyCode>
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyName>
<cbc:Name>Facturis Online SRL</cbc:Name>
</cac:PartyName>
<cac:PostalAddress>
<cbc:StreetName>Str. Gazelei 28C, Sector 4</cbc:StreetName>
<cbc:CityName>SECTOR4</cbc:CityName>
<cbc:CountrySubentity>RO-B</cbc:CountrySubentity>
<cac:Country>
<cbc:IdentificationCode>RO</cbc:IdentificationCode>
</cac:Country>
</cac:PostalAddress>
<cac:PartyTaxScheme>
<cbc:CompanyID>RO34283300</cbc:CompanyID>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:PartyLegalEntity>
<cbc:RegistrationName>Facturis Online SRL</cbc:RegistrationName>
<cbc:CompanyID>34283300</cbc:CompanyID>
</cac:PartyLegalEntity>
<cac:Contact>
<cbc:Telephone>0784888555</cbc:Telephone>
<cbc:ElectronicMail>office@facturis-online.ro</cbc:ElectronicMail>
</cac:Contact>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:AccountingCustomerParty>
<cac:Party>
<cac:PartyName>
<cbc:Name>Midsoft Team SRL</cbc:Name>
</cac:PartyName>
<cac:PostalAddress>
<cbc:StreetName>B-dul Iuliu Maniu, Nr.6e, Camera 2, Sc.1, Ap.3</cbc:StreetName>
<cbc:CityName>SECTOR6</cbc:CityName>
<cbc:CountrySubentity>RO-B</cbc:CountrySubentity>
<cac:Country>
<cbc:IdentificationCode>RO</cbc:IdentificationCode>
</cac:Country>
</cac:PostalAddress>
<cac:PartyTaxScheme>
<cbc:CompanyID>RO23161200</cbc:CompanyID>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:PartyLegalEntity>
<cbc:RegistrationName>Midsoft Team SRL</cbc:RegistrationName>
<cbc:CompanyID>23161200</cbc:CompanyID>
</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingCustomerParty>
<cac:TaxTotal>
<cbc:TaxAmount currencyID=\"RON\">18.80</cbc:TaxAmount>
</cac:TaxTotal>
<cac:TaxTotal>
<cbc:TaxAmount currencyID=\"EUR\">3.80</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID=\"EUR\">20.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID=\"EUR\">3.8</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
<cac:LegalMonetaryTotal>
<cbc:LineExtensionAmount currencyID=\"EUR\">20.00</cbc:LineExtensionAmount>
<cbc:TaxExclusiveAmount currencyID=\"EUR\">20.00</cbc:TaxExclusiveAmount>
<cbc:TaxInclusiveAmount currencyID=\"EUR\">23.80</cbc:TaxInclusiveAmount>
<cbc:PayableAmount currencyID=\"EUR\">23.80</cbc:PayableAmount>
</cac:LegalMonetaryTotal>
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cbc:InvoicedQuantity unitCode=\"H87\">1.00</cbc:InvoicedQuantity>
<cbc:LineExtensionAmount currencyID=\"EUR\">20.00</cbc:LineExtensionAmount>
<cac:Item>
<cbc:Name>A5 PLASTIFIAT</cbc:Name>
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:ClassifiedTaxCategory>
</cac:Item>
<cac:Price>
<cbc:PriceAmount currencyID=\"EUR\">20.0000</cbc:PriceAmount>
</cac:Price>
</cac:InvoiceLine>
</Invoice>
