Additional taxes via tax cross-reference

Additional taxes via tax cross-reference

Some countries levy an additional tax on certain items on top of VAT — for example the Croatian consumption tax (porez na potrošnju) on beverages in hospitality. In bessa Kassa such an additional tax is modelled via a tax cross-reference.

How the cross-reference works

The cross-reference is stored in the tax name in square brackets [ ]. There are two forms:

• [<code>] — tag or identifier: marks a tax with a short code it can be referenced by. The additional tax (e.g. the consumption tax) is given its own code this way.

• [+<code>] — link to the code: references the additional tax with that code from a tax rate. The rate then additionally triggers that tax.

The brackets must be part of the name for the cross-reference to take effect and the additional tax to be calculated. When posting, as well as in receipt and report output, the bracketed part is removed again — so the receipt and report show only the actual tax name (e.g. "25 %"), not the technical cross-reference.

Duplicate tax rates

So that a tax rate can be used both with and without the additional tax, it exists twice — once without and once with the link. In the example the consumption tax (3 %) carries the code K (i.e. [K]); a 25 % rate that should additionally trigger the consumption tax links to it with [+K]:

The same applies to every other rate (13 %, 5 %, etc.): two entries per rate — one without and one with the cross-reference — wherever an additional tax is relevant for that rate. Rates without an additional tax stay single.

Assigning when posting

Assign the matching tax rate to the article:

• With cross-reference for items subject to the additional tax (e.g. beverages).

• Without cross-reference for all other items.

On the fiscally signed receipt the additional tax is then reported separately and transmitted to the tax authority.