Hi Robert,

First of all, please read/check following pages on the subject:
http://en.wikipedia.org/wiki/VAT_identification_number#European_Union_VAT_identification_numbers
http://ec.europa.eu/taxation_customs/vies/

The latter one provides the official EU statements on the subject and a
page to verify IDs. According to that site they also provide a service to
check IDs through SOAP.

Re: tax authorities.
Yes, I would suggest to create a tax authority for each country. I have
done so. The reason for this was that each country has its own methodology
to define the ID and thus each tax authority can have its own regex for ID
validation.
The fields you mentioned are on the tax authority page in accounting menu.
See:
https://demo-trunk.ofbiz.apache.org/accounting/control/EditTaxAuthority?taxAuthPartyId=USA_IRS&taxAuthGeoId=USA

That is the first step. Both would be required to facilitate tax
calculation and exemption.
Secondly under the parties tab of the tax authority you can have the list
of the customers
See
https://demo-trunk.ofbiz.apache.org/accounting/control/ListTaxAuthorityParties?taxAuthPartyId=USA_IRS&taxAuthGeoId=USA

Re: your point 1.
Remember: the burden of VAT ID validation is on your organisation and your
organisation may be held liable when selling goods without VAT when you
should have. So be careful with automatically assuming that VAT ID provided
(by the customer) is correct.
Also, VAT is (or at least should be) part of the total order amount. The
total order amount stated the obligation of the customer to fulfil (pay) to
come to a successful conclusion of the agreement between your organisation
and your customer.

Thus, when finalizing the order (in OFBiz)  prepping it for payment through
paypal (or any other payment mechanism), VAT (even if 0%) must be part of
the total order amount.

With pay more I guess you mean paypal transaction costs. If you mean total
amount due, remember that customers can ask for tax return on foreign
bought goods.

Re: your point 2
It is basically a matter of timing. If and when the TAX ID is validated
between the moments of ordering and delivery-invoicing you could process
the order witn VAT exempted. If already invoiced, you get into another
business process.
Am I correct to assume that you are talking about resellers (or other
businesses) as customers? If so, I would register (and provide process and
functionality to validate) VAT ID when establishing the relationship. if
VAT ID proves invalid, you just set the exempt flag on the party page of
the tax authority to N.

Basically the business rule is:
if VAT ID is not empty and ExemptFlag is Y, then exempt VAT (charge 0%)
If VAT ID is empty or ExemptFlag is N, then not exempt VAT (charge
appropriate %)

By the way, be sure that on all your invoices VAT IDs of both your
organisation and your customer is stated.

With kind regards,

Pierre Smits

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