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Re: booking taxes when invoice is paid



On Sat, 20 Feb 2010, Chris Travers wrote:

On Sat, Feb 20, 2010 at 5:11 PM, Bert Vorenholt <..hidden..> wrote:


In The Netherlands you actually may choose which method you wish to use. The
standard is accrual, but for (very) small organisations which only/mostly do
(petty) cash based trading or if  you want to pay tax when you actually got
payed (and receive a tax refund when you payed) for goods and services, cash
based accounting is an option. Switching the method is only allowed after
approval by the tax-authority and consist of a complex reconciliation of tax
related accounting entries at that moment.

From an accounting (software package) point of view, the only differences
are the moments of transferring the tax-amount to the tax liability account
and for (income statements) reports the income and expenses should be
accounted on the dates of payment.


I think the first thing is figuring out exactly what the requirements
are.  I don't believe this is supported out of the box but there may
be workarounds and/or customization possible.

One option would be to adjust from accrual values,   There are some
other possibilities as well

As a note, this applies to two of the companies I run out of LSMB as well.

I am US-based, and we can elect cash basis here for corporate tax purposes, which at the moment, my accountant prefers for service companies.

I have, for example, customers who it is convenient to bill, but for whom I am willing to allow very long receivables because I know from experience that they will pay when their finances permit, and it doesn't hurt me much, because of the services provided, to let them stretch.

As a result I may have a few hundred in sales taxes which may not be collected for nine months or longer, but in accrual I would show as owing immediately.

So it would be desirable to have a standard workflow here.

Luke