Bulgarian Localization for Odoo 18: Configuration

Bulgarian localization configuration

Module l10n_bg_tax_adminfor Odoo 18 — fiscal positions, taxes, protocols, customs

Contents

• General architecture
• Fiscal positions
• Tax Action Maps
• Tax configuration
• NRA tags → cells
• Accounting accounts
• Distribution Lines
• Templates
• Workflows
• OSS (One Stop Shop)
• SQL Engine (reports_audit)
• EE — vat_reports
• CE — report_vat

1. General architecture

The module manages tax document processing through three layers:

Level 1: Fiscal position

account.fiscal.position

Determines which tax to replace which . Auto-apply by country, group, priority.

Level 2: Tax Action Map

account.fiscal.position.tax.action

Determines what document to generate: protocol customs private standard

Level 3: Taxes

Distribution Lines

Determines how to post and which NRA cells to place in (through tags).

2. Fiscal positions

Priority hierarchy

Seq	Fiscal position	Country / Group	When to apply
0	OSS B2C (by country)	Specific EU country	B2C sales in the EU with OSS registration
10	Domestic	🇧🇬 Bulgaria	Transactions with Bulgarian counterparties
20	EU B2C	🇪🇺 Europe group	Sales to individuals in the EU (excluding OSS)
30	EU B2B	🇪🇺 Europe group	Deals with EU companies (B2B)
40	Outside EU	🌍 Unlimited	Import/export outside the EU
60	0% Art. 69(2)	🇪🇺 Europe group	Deliveries to another EU country
61	0% Art. 82(2)	🇪🇺 Europe group	Services received from the EU

Important: Sequence determines the priority. Lower value = higher priority. OSS (seq=0) is applied before EU B2B (seq=30).

EU B2B (seq=30) — GP

Sales (outgoing invoices)

Output tax	→	Replaced with	Tag
20% VAT	→	0% EU (WATER)	+15
20% Personal use	→	0% EU (WATER)	+15
9% VAT	→	0% EU (WATER)	+15
9% Personal use	→	0% EU (WATER)	+15
0% Exempt	→	0% EU (WATER)	+15

Purchases (incoming invoices)

Output tax	→	Replaced with	Type
20% OTC (without DK)	→	20% EU PTC (ICA)	group
20% FTC (full DC)	→	20% EU PTC (ICA)	group
20% PTC (partial DC)	→	20% EU PTC (ICA)	group

ICA (Intra-Community Acquisition): Group tax with two children — receivable and payable — which are self-cancelled through account 430000.

Outside EU (seq=40) — Input/Wear

Sales (export)

Output tax	→	Replaced with	Tag
20% VAT	→	0% EX (Export)	+14
20% Personal use	→	0% EX	+14
9% VAT	→	0% EX	+14
0% Exempt	→	0% EX	+14

Purchases (imports)

Output tax	→	Replaced with	Type
20% OTC	→	Customs Tariff + VAT	duty+VAT
20% FTC	→	Customs Tariff + VAT	duty+VAT
20% PTC	→	Customs Tariff + VAT	duty+VAT

Customs Tariff + VAT: Group tax with customs_ratechild (tariff duty) and percentchild (20% VAT on customs value).0% Art. 69(2) — Place outside Bulgaria

All sales taxes	→	0% Under Art. 69(2)
It falls into box 23 of the reference-declaration (tag +23 )

0% Art. 82(2) — EU services received

All sales taxes	→	0% PTC Art. 80(2)
Reverse charge with tag +12_2 → cl. 12

5. Tags → Cells from VAT return

Each tag ( account.account.tag) corresponds to a specific cell of the VAT Return (Art. 125, para. 1).

Section A — Tax Charged (Sales Journal)

Tag	Cell	Description in the reference-declaration	What falls
+11	class 11	VAT on taxable supplies at a rate of 20%	Tax base of all sales with 20% VAT
+12_1	class 12	DO of VOP and supplies under Art. 82, para. 2-5	Tax base of the general income tax (ICA)
+12_2	class 12	DO of VOP and supplies under Art. 82, para. 2-5	EU services received under Art. 82(2)
+13	class 13	VAT on taxable supplies at a rate of 9%	Sales with 9% VAT (tourism)
+14	class 14	DO of supplies under Art. 28, 140, 146 and Art. 173	Exports, supplies of gold
+15	class 15	TO on the water	Intra-Community supplies (sales to EU companies)
+17	class 17	DO of services under Art. 21, para. 2	Services with a recipient in another EU country (VIES)
+19	class 19	TO of exempt supplies	Exempt supplies (Art. 38-50 VAT Act)
+21	class 21	Tax charged for supplies under cl. 11	VAT 20% = cl.11 × 20%
+22	class 22	Tax charged for general business activities and supplies under class 12	VAT reverse charge (GPL, Art. 82, Art. 84)
+23	class 23	Delivery schedule under Art. 69, para. 2	Place of performance in another EU country
+24	class 24	Tax charged for supplies under cl. 13	VAT 9% = cl.13 × 9%
+25	class 25	TO of trilateral transactions by an intermediary	Trilateral transactions under Article 15 of the VAT Act

Section B — Tax Credit (Purchase Journal)

Tag	Cell	Description in the reference-declaration	What falls
+30	class 30	TO of received deliveries without right to DC	Over-the-counter (OTC) purchases
+31	class 31	TO of received deliveries with the right to full DC	Full Tax Credit (FTC) Purchases
+32	class 32	TO of received deliveries with the right to partial DC	Partial Tax Credit (PTC) Purchases
+33	class 33	Annual adjustment under Art. 73, para. 8	Correction when changing coefficient
+41	class 41	VAT with the right to full VAT	Charged VAT = cl.31 × rate
+42	class 42	VAT with the right to partial tax credit	Charged VAT = cl.32 × rate
+43	class 43	Annual adjustment under Art. 73, para. 8	Correction of charged VAT

Result cells (automatically calculated)

Cell	Description	Formula
class 20	Total tax charged	кл.21 + кл.22 + кл.24
class 40	Total tax credit	кл.41 + кл.42 + кл.43
class 50	VAT for import	кл.20 − кл.40(ako ≥ 0)
class 60	VAT refund	кл.40 − кл.20(if cl.40 > cl.20)
class 70	Input tax — effectively	cl.50 (if there is no deduction)
class 80	VAT for refund under Art. 92	Accelerated recovery
class 81	VAT for refund under Art. 92, para. 3	Accumulated 2+ periods
class 82	VAT for refund under Art. 92, para. 4	Emergency recovery

+ = invoice, − = refund. Odoo 18: tax_negate. The rows in gray are not configured in the demo, but are part of the declaration.

9. Workflows

Stream 1: Intra-Community Acquisition (ICAA)

1. Incoming invoice from EU supplier
2. Automatically FP EU B2B
3. Tax → 20% EU PTC (ICA)
4. TAM:l10n_bg_move_type=protocol
5. Publication → protocol (10-digit number)

Sales day:

cl.12.1 + cl.22Date of purchase:

class 31 + class 41Stream 2: Import from a third country

1. Incoming invoice from outside the EU
2. Automatically FP Outside EU
3. Tax → Customs Tariff + VAT
4. TAM:l10n_bg_move_type=customs
5. Setl10n_bg_currency_rate
6. Publication → customs declaration

Bribe = customs_base × tariff_rate

DDS = customs_base × 20%Stream 3: EU service (Art. 82(2))

1. Incoming invoice from EU service provider
2. FP 0% Art. 82(2)
3. Tax → 0% PTC Art. 80(2)
4. TAM:l10n_bg_move_type=protocol
5. Posting → protocol

Sales day:

cl.12.2 + cl.22Date of purchase:

class 31 + class 41Stream 4: Personal use

1. Incoming invoice for a personal use asset
2. TAM:l10n_bg_move_type=private
3. Tax: 20% Private Usage
4. Set personal_km and total_km
5. Coefficient = (personal / general) × 100
6. Base = original × (coefficient / 100)
7. Publish →account.move.bg.private

10. OSS (One Stop Shop)

OSS items automatically replace Bulgarian VAT rates with the rates of the recipient's country for B2C sales.

Country	Code	Standard	Reduced	BG 20% →	BG 9% →
🇩🇪 Germany	OF	19%	7%	19% VAT	7% DE VAT
🇫🇷 France	FR	20%	5.5%	20% FR VAT	5.5% FR VAT
🇦🇹 Austria	AT	20%	10%	20% AND VAT	10% AND VAT
🇮🇹 Italy	IT	22%	4%	22% IT VAT	4% IT VAT
🇭🇺 Hungary	HU	27%	5%	27% HU VAT	5% HU VAT
🇷🇴 Romania	RO	21%	11%	21% RO VAT	11% RO VAT
🇬🇷 Greece	GR	24%	13%	24% GR VAT	13% GR VAT
🇵🇱 Poland	PL	23%	8%	23% PL VAT	8% PL VAT
🇪🇸 Spain	IS	21%	10%	21% EU VAT	10% EU VAT
🇳🇱 Netherlands	NL	21%	9%	21% NL VAT	9% NL VAT
🇧🇪 Belgium	BE	21%	6%	21% VAT	6% VAT
🇸🇪 Sweden	SE	25%	6%	25% SE VAT	6% SE VAT
🇩🇰 Denmark	DK	25%	25%	25% DK VAT	25% DK VAT
🇫🇮 Finland	BE	25.5%	10%	25.5% FI VAT	10% FI VAT
🇸🇰 Slovakia	SK	23%	19%	23% SK VAT	19% UK VAT
🇨🇿 Czech Republic	CZ	21%	12%	21% CZ VAT	12% Czech VAT

OSS items also have seq=0a specific country → apply before EU B2B (seq=30). Tax group: OSS XX.X%, sequence 1000.

11. SQL Engine — l10n_bg_reports_audit

The module l10n_bg_reports_auditprovides a 6-layer SQL hierarchy of read-only view models ( _auto=False) for calculating VAT data.

Hierarchy of SQL models

Layer	Model	Function	GROUP BY
1	account.bg.calc.sales.line	Extracts tags from account_move_linesales	move_id, date
1	account.bg.calc.purchases.line	Extracts tags from account_move_linepurchases	move_id, date
2	account.bg.info.sale.line	Full information on document (sale)	move_id + partner
2	account.bg.info.purchases.line	Full information per document (purchase)	move_id + partner
3	account.bg.vat.result.declar	Calculates cl. 50, 60, 70-82 (VAT for input/refund)	move_id
4	account.bg.vat.calc.declar	Combines sales + purchases + result	company, period
5	account.bg.vat.info.declar	Final declaration with company details	company, period
6	account.bg.calc.vies.line	VIES lines by partner (tags 15, 17, 25)	partner, period

Key SQL calculations

Tag extraction (Layer 1)

Each tag is extracted from account_account_tagusing CASE:

SUM(CASE
  WHEN am.state = 'cancel' THEN 0.00
  WHEN aat.tag_name = 11 AND NOT negate
    THEN aml.balance
  ELSE 0.00
END) * -1 AS account_tag_11

tag_name is parsed from the name:REGEXP_REPLACE(name#>>'{en_US}', '\D','','g')::numeric

Declaration formulas (Layer 4)

class 10	Σ(11 + 12_1 + 12_2 + 13 + 14 + 15 + 16)
class 20	Σ(21 + 22 + 23 + 24)
class 40	Σ(41 + 42 × коеф.33 + 43)
class 50	IF (кл.20 - кл.40) > 0 THEN ABS
class 60	IF (кл.20 - кл.40) < 0 THEN ABS

cl.50/60 depend on l10n_bg_odoo_compatible: if True — calculated from SQL, if False — from declared values.

Info tags — document metadata

Sales log (info_tag_0-9)

info_tag_0	Company ID (VAT / UIC)
info_tag_1	Tax period (YYYYMM)
info_tag_2	Branch code
info_tag_3	Row number (ROW_NUMBER)
info_tag_4	Document type (01, 02, 03...)
info_tag_5	Document number
info_tag_6	Document date
info_tag_7	Recipient's VAT number
info_tag_8	Recipient name (multilingual)
info_tag_9	Description (narrative)

Purchase diary (info_tag_1-10)

info_tag_1	Tax period (YYYYMM)
info_tag_2	Company ID
info_tag_3	Branch code
info_tag_4	Serial number
info_tag_5	Document type
info_tag_6	Document number
info_tag_7	Document date
info_tag_8	Supplier VAT number
info_tag_9	Supplier name
info_tag_10	Delivery description

12. EE — l10n_bg_vat_reports (Enterprise)

Based on account_reportsa framework with custom handlers. Auto-install on l10n_bg+ account_reports.

Data flow

SQL Views

_table_query

_build_l10n_bg_query()

dictfetchall()

_create_report_line()

× N rows

WEB / PDF

CSV / ZIP

4 reports with handler classes

Declaration

Sections A/B/C/D

50+

Portrait PDF cells

Declaration.txt

Date of purchase

16 columns

80/page

Landscape PDF

Purchases.txt

Sales day

26 columns

80/page

Landscape PDF

Prodagbi.txt

WAYS

6 columns

By partner

Portrait PDF

Vies.txt

Export formats

Format	Method	Coding	Encryption	Description
WEB	Frontend components	—	—	Interactive view with drill-down to documents
PDF	_export_to_pdf_base()	—	—	QWeb → wkhtmltopdf, landscape for diaries
CSV	get_l10n_bg_csv()	CP1251	—	Fixed width, NRA format
ZIP	l10n_bg_export_csvs_zip()	CP1251	AES-256 (pyzipper)	4 CSV files, no Zip64

CSV field formatting: parce_str_15() for text 15 characters, parce_fload_15_2()for amounts 15 characters with 2 decimals, parce_date_10()for date dd/mm/yyyy. Encoding CP1251 (Windows-1251) for compatibility with the National Revenue Agency.

13. CE — l10n_bg_report_vat (Community)

Wizard-based approach — does not depend on . account_reportsUses account_financial_report++ report_csv.report_zip

Flow: Wizard → Report → Export

Wizard

Date from/to

based_on

_print_report()

Format selection

_get_l10n_bg_results()

SQL views

PDF / CSV

ZIP / XLSX

Comparison of EE vs CE

Aspect	EE (l10n_bg_vat_reports)	CE (l10n_bg_report_vat)
Framework	account_reports + custom handlers	Wizard + account_financial_report
UI model	Built-in report viewer with toolbar	Modalen wizard → Print/Download
Interactivity	Live filtering, drill-down	Manually running the wizard
Data access	Handler _get_dynamic_lines_data()	Mixin_get_l10n_bg_results()
SQL views	Identical — both usel10n_bg_reports_audit
PDF export	QWeb → wkhtmltopdf	QWeb → wkhtmltopdf
CSV export	get_l10n_bg_csv()	report.report_csv.abstract
ZIP export	pyzipper AES-256	report.report_zip.abstract + encryption
XLSX	—	report.report_xlsx.abstract(deactivated)
Tabov	Separate report records	Bootstrap nav-tabs в QWeb
Dependencies	account_reports (EE-only)	account_financial_report, report_csv, report_zip(FATHER)
Price	Included in EE license	250 EUR (OPL-1)

CE Report Models (5th class)

BGVATQwebReport

Basic QWeb PDF/HTML report. Routes to 4 sub-templates via active_tabcontext.

• declar → Portrait
• sales → Landscape
• purchase→ Landscape
• vies→ Landscape

BgVat*Csv (4th grade)

report.report_csv.abstractThey also inherit l10n.bg.export.file.

• BgVatDeclarationCsv→ Deklar.txt
• BgVatSalesCsv → Prodagbi.txt
• BgVatPurchaseCsv→ Pokupki.txt
• BgVatViesCsv → Vies.txt

BgVatBookZip

Inherits report.report_zip.abstract. Generates a ZIP with 4 CSV files.

• Callsget_l10n_bg_csv()
• prepare_zip_payload()for encryption
• Integration withl10n_bg_bank_wallet

Key: SQL view models are common for EE and CE. The only difference is in the presentation layer — EE uses account_reportsa framework, CE uses wizard + OCA report libraries.

Generated by module analysis l10n_bg_tax_admin, l10n_bg_reports_audit, l10n_bg_vat_reports, l10n_bg_report_vat— Odoo 18 Bulgarian localization