ISDOC — Domestic Reverse Charge

Czech invoices in the domestic reverse charge (§ 92a ZDPH) go out in ISDOC marked as such, with the commodity code the control statement reports.

Version	19.0.1.0.0
Edition	Community and Enterprise
Licence	AGPL-3
Installs itself when these are installed	`account_edi_isdoc`, `l10n_cz_kh`

This module is part of a family documented in one place. The full guide: account_edi_isdoc

What it does

In the Czech domestic reverse charge the customer, not you, pays the VAT (§ 92a ZDPH), and both of you report the supply in the control statement with its commodity code (kód předmětu plnění) — you in section A.1, the customer in B.1. ISDOC 6.0.2 has elements for exactly this, which account_edi_isdoc alone does not write. With this add-on, every exported customer invoice or credit note line in the reverse charge gets:

ISDOC	Value
ClassifiedTaxCategory / LocalReverseCharge / LocalReverseChargeCode	the commodity code, e.g. `4` construction and assembly work
ClassifiedTaxCategory / VATApplicable	`true` — the supply is taxable, only the customer pays the tax
TaxSubTotal / TaxCategory / LocalReverseChargeFlag	`true` on its own VAT breakdown row, kept apart from exempt supplies that are also at 0 %

The rate and the VAT stay at 0: an invoice in the reverse charge does not have to state them (§ 29 odst. 3 písm. e)), and the customer works the tax out itself. The document's VATApplicable is true even when every line is in the reverse charge.

Which lines

The same lines the control statement (l10n_cz_kh) puts in section A.1: a line with a tax marked as reverse charge, or with the chart's 0% RC sale tax (row 25 of the VAT return).

The commodity code is also the control statement's: the KH commodity code (§92a) of the product, or failing that of the reverse-charge tax (a tax marked as reverse charge). It is written as the control statement's code list defines it. ISDOC's own list predates it and numbers emission allowances 2; the control statement numbers them 11, and that is what is written, because the customer files the code in B.1.

When the code is missing

A reverse-charge line without a commodity code cannot be exported: the Send dialog reports "These reverse-charge lines have no KH commodity code" and names them. Set the code on the product (or on a reverse-charge tax) and send again. The control statement refuses such a line too.

It installs itself when account_edi_isdoc and l10n_cz_kh are both installed.

Limitations

Only customer invoices and credit notes. A proforma from a sales order (account_edi_isdoc_sale) is not a tax document and carries no reverse-charge marking.
LocalReverseChargeQuantity (the quantity in the unit of the commodity) is not written; the control statement does not report it.
On import, a reverse-charge line at 0 % — as this add-on writes it — finds no reverse-charge purchase tax at that rate, so the line is left without tax and the bill's chatter says so (receiving). Choose the rate on the bill.