Initial commit!

Author: LEW21

.gitignore

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+data.yaml
+__pycache__/

README.md

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+# Tax document generator for small businesses in Poland
+This is a set of scripts for automated accounting and **JPK_VAT** and **VAT-7** generation for small businesses in **Poland**.
+
+## Usage
+1. Check out the repo.
+2. Create a file named `data.yaml`, with content similar to this:
+```
+subject:
+  vat_id: 5252462530
+  name: LEW21 Linus Lewandowski
+  first_name: Linus
+  last_name: Lewandowski
+  birthdate: 1992-11-06
+  email: [email protected]
+  phone: +48123456789
+  auth_amount: 1234
+  tax_office_code: 1435 # Pierwszy Urząd Skarbowy - Warszawa Śródmieście
+  uses_cash_method: false # or true
+
+
+
+contractors:
+  netguru: &netguru
+    vat_id: 7781454968
+    name: NETGURU SPÓŁKA AKCYJNA
+    address: ul. Wojskowa 6, 60-792 Poznań
+
+  ovh: &ovh
+    vat_id: 8992520556
+    name: OVH SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ
+    address: ul. Swobodna 1, 50-088 Wrocław
+
+  google: &google
+    vat_id: IE6388047V
+    name: Google Ireland Limited
+    address: Gordon House, Barrow Street, Dublin 4
+
+  heroku: &heroku
+    name: Heroku, Inc.
+    address: 1 Market St. Suite 300, 94105 San Francisco, CA
+
+
+
+invoices:
+
+- date: 2019-03-30
+  paid_on: 2019-04-01 # You need paid_on only if you're using cash method.
+  issuer: *ovh
+  id: PL2436776/F
+  description: aiakos.co, aiakos.me, aiakos.net
+  taxable_amount: 203.92
+  vat_amount: 46.90
+
+- date: 2019-03-31
+  paid_on: 2019-04-02
+  billed_to: *netguru
+  id: A1/3/2019
+  description: Usługi programistyczne
+  taxable_amount: 2000
+  vat_amount: 460
+
+- date: 2019-03-31
+  paid_on: 2019-04-02
+  issuer: *google
+  id: 3571748692
+  description: Serwer
+  taxable_amount: 0.12
+
+- date: 2019-03-31
+  paid_on: 2019-04-09
+  issuer: *heroku
+  id: 24963482
+  description: Serwer
+  taxable_amount: 187.99
+```
+3. Run `python jpk.py 2019-03` to generate a JPK file
+4. Run `python vat7.py 2019-03` to generate a VAT-7 file
+
+## Future plans
+* PIT calculations
+* Support for declaration submission
+* Using Google Sheets as the data source

data.py

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+from __future__ import annotations
+
+import yaml
+from datetime import date
+from dataclasses import dataclass
+from itertools import chain
+
+
+@dataclass
+class Hacks:
+	reverse_charges_paid_on_invoice_date: bool = False
+
+
+@dataclass
+class Entity:
+	name: str
+	vat_id: str = None
+	address: str = None
+
+
+@dataclass
+class Subject(Entity):
+	first_name: str = None
+	last_name: str = None
+	birthdate: date = None
+	email: str = None
+	phone: str = None
+	tax_office_code: str = None
+	auth_amount: float = None
+	uses_cash_method: bool = False
+	hacks: Hacks = None
+
+
+@dataclass
+class Invoice:
+	description: str
+	id: str
+	date: date
+	taxable_amount: str
+	paid_on: date = None
+	vat_amount_applied: float = 0
+	vat_amount_required: float = None
+	billed_to: Entity = None
+	issuer: Entity = None
+	reverse_charge: bool = False
+
+	@property
+	def contractor(self) -> Entity:
+		return self.issuer or self.billed_to
+
+	@property
+	def tax_date(self):
+		return self.paid_on if subject.uses_cash_method else self.date
+
+
+def load_invoice(data):
+	taxable_amount = data.pop('taxable_amount')
+
+	try:
+		vat_amount = data.pop('vat_amount')
+	except KeyError:
+		vat_amount = None
+
+	try:
+		vat_amount_applied = data.pop('vat_amount_applied')
+	except KeyError:
+		vat_amount_applied = vat_amount or 0
+
+	try:
+		vat_amount_required = data.pop('vat_amount_required')
+	except KeyError:
+		vat_amount_required = vat_amount
+
+	calculated_vat_amount_required = round(taxable_amount * 0.23, 2)
+	if not vat_amount_required:
+		vat_amount_required = calculated_vat_amount_required
+	#if vat_amount_required != calculated_vat_amount_required:
+	#    print(vat_amount_required, calculated_vat_amount_required, invoice.contractor.name)
+
+	try:
+		issuer = Entity(**data.pop('issuer'))
+	except KeyError:
+		issuer = None
+
+	try:
+		billed_to = Entity(**data.pop('billed_to'))
+	except KeyError:
+		billed_to = None
+
+	return Invoice(
+		taxable_amount = taxable_amount,
+		vat_amount_applied = vat_amount_applied,
+		vat_amount_required = vat_amount_required,
+		issuer = issuer,
+		billed_to = billed_to,
+		**data
+	)
+
+
+def gen_reverse_charge_invoices(subject, invoices):
+	reverse_charge_series = {}
+
+	def gen_reverse_charge_invoices(invoice):
+		month = str(invoice.date)[:7]
+		num = reverse_charge_series.get(month, 0)
+		num += 1
+		reverse_charge_series[month] = num
+		number = f'B{num}/{invoice.date.month}/{invoice.date.year}'
+
+		return (Invoice(
+			description = f'Faktura wewnętrzna dot. faktury {invoice.id}',
+			id = number,
+			date = invoice.date,
+			taxable_amount = invoice.taxable_amount,
+			vat_amount_applied = invoice.vat_amount_required,
+			vat_amount_required = invoice.vat_amount_required,
+			paid_on = invoice.date if subject.hacks.reverse_charges_paid_on_invoice_date else invoice.paid_on,
+			issuer = invoice.issuer,
+			reverse_charge = True,
+		), Invoice(
+			description = f'Faktura wewnętrzna dot. faktury {invoice.id}',
+			id = number,
+			date = invoice.date,
+			taxable_amount = invoice.taxable_amount,
+			vat_amount_applied = invoice.vat_amount_required,
+			vat_amount_required = invoice.vat_amount_required,
+			paid_on = invoice.date if subject.hacks.reverse_charges_paid_on_invoice_date else invoice.paid_on,
+			billed_to = invoice.issuer,
+			reverse_charge = True,
+		))
+
+	return list(chain(*(gen_reverse_charge_invoices(invoice) for invoice in invoices if invoice.vat_amount_applied != invoice.vat_amount_required)))
+
+
+with open('data.yaml') as f:
+	data = yaml.safe_load(f.read())
+
+try:
+	hacks = Hacks(**data['subject'].pop('hacks'))
+except KeyError:
+	hacks = Hacks()
+
+subject = Subject(hacks = hacks, **data['subject'])
+
+invoices = [load_invoice(invoice) for invoice in data['invoices']]
+invoices += gen_reverse_charge_invoices(subject, invoices)
+
+invoices = sorted(invoices, key = lambda i: i.tax_date)

jpk.py

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+import sys
+from datetime import datetime, timezone, timedelta
+
+from data import subject, invoices
+
+
+def to_jpk(subject, invoices, month):
+	now = datetime.now(timezone.utc).replace(microsecond=0).isoformat().replace('+00:00', 'Z')
+
+	since_dt = datetime.fromisoformat(month + '-01T00:00:00+00:00')
+	month_num = since_dt.month
+	tmp = since_dt
+	while tmp.month == month_num:
+		until_dt = tmp
+		tmp += timedelta(days=1)
+
+	since = since_dt.date().isoformat()
+	until = until_dt.date().isoformat()
+
+	invoices = [i for i in invoices if str(i.tax_date).startswith(month)]
+
+	issued = [i for i in invoices if i.billed_to]
+	received = [i for i in invoices if i.issuer]
+
+	sprzedaz_xml = [f"""
+	<SprzedazWiersz>
+		<LpSprzedazy>{i}</LpSprzedazy>
+		<NrKontrahenta>{invoice.contractor.vat_id or 'brak'}</NrKontrahenta>
+		<NazwaKontrahenta>{invoice.contractor.name}</NazwaKontrahenta>
+		<AdresKontrahenta>{invoice.contractor.address}</AdresKontrahenta>
+		<DowodSprzedazy>{invoice.id}</DowodSprzedazy>
+		<DataWystawienia>{invoice.date}</DataWystawienia>
+		<DataSprzedazy>{invoice.date}</DataSprzedazy>
+		<K_10>0</K_10>
+		<K_11>0</K_11>
+		<K_12>0</K_12>
+		<K_13>0</K_13>
+		<K_14>0</K_14>
+		<K_15>0</K_15>
+		<K_16>0</K_16>
+		<K_17>0</K_17>
+		<K_18>0</K_18>
+		<K_19>{invoice.taxable_amount if not invoice.reverse_charge else 0:1.2f}</K_19>
+		<K_20>{invoice.vat_amount_applied if not invoice.reverse_charge else 0:1.2f}</K_20>
+		<K_21>0</K_21>
+		<K_22>0</K_22>
+		<K_23>0</K_23>
+		<K_24>0</K_24>
+		<K_25>0</K_25>
+		<K_26>0</K_26>
+		<K_27>{invoice.taxable_amount if invoice.reverse_charge else 0:1.2f}</K_27>
+		<K_28>{invoice.vat_amount_applied if invoice.reverse_charge else 0:1.2f}</K_28>
+		<K_29>0</K_29>
+		<K_30>0</K_30>
+		<K_31>0</K_31>
+		<K_32>0</K_32>
+		<K_33>0</K_33>
+		<K_34>0</K_34>
+		<K_35>0</K_35>
+		<K_36>0</K_36>
+		<K_37>0</K_37>
+		<K_38>0</K_38>
+		<K_39>0</K_39>
+	</SprzedazWiersz>
+	""" for i, invoice in enumerate(issued, 1)]
+	zakup_xml = [f"""
+	<ZakupWiersz>
+		<LpZakupu>{i}</LpZakupu>
+		<NrDostawcy>{invoice.contractor.vat_id or 'brak'}</NrDostawcy>
+		<NazwaDostawcy>{invoice.contractor.name}</NazwaDostawcy>
+		<AdresDostawcy>{invoice.contractor.address}</AdresDostawcy>
+		<DowodZakupu>{invoice.id}</DowodZakupu>
+		<DataZakupu>{invoice.date}</DataZakupu>
+		<DataWplywu>{invoice.date}</DataWplywu>
+		<K_43>0</K_43>
+		<K_44>0</K_44>
+		<K_45>{invoice.taxable_amount:1.2f}</K_45>
+		<K_46>{invoice.vat_amount_applied:1.2f}</K_46>
+		<K_47>0</K_47>
+		<K_48>0</K_48>
+		<K_49>0</K_49>
+		<K_50>0</K_50>
+	</ZakupWiersz>
+	""" for i, invoice in enumerate(received, 1)]
+
+	return f"""
+<JPK xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://jpk.mf.gov.pl/wzor/2017/11/13/1113/">
+	<Naglowek>
+		<KodFormularza kodSystemowy="JPK_VAT (3)" wersjaSchemy="1-1">JPK_VAT</KodFormularza>
+		<WariantFormularza>3</WariantFormularza>
+		<CelZlozenia>0</CelZlozenia>
+		<DataWytworzeniaJPK>{now}</DataWytworzeniaJPK>
+		<DataOd>{since}</DataOd>
+		<DataDo>{until}</DataDo>
+		<NazwaSystemu>pyjpk</NazwaSystemu>
+	</Naglowek>
+	<Podmiot1>
+		<NIP>{subject.vat_id}</NIP>
+		<PelnaNazwa>{subject.name}</PelnaNazwa>
+	</Podmiot1>
+	{"".join(sprzedaz_xml)}
+	<SprzedazCtrl>
+		<LiczbaWierszySprzedazy>{len(issued)}</LiczbaWierszySprzedazy>
+		<PodatekNalezny>{sum(i.vat_amount_applied for i in issued):1.2f}</PodatekNalezny>
+	</SprzedazCtrl>
+	{"".join(zakup_xml)}
+	<ZakupCtrl>
+		<LiczbaWierszyZakupow>{len(received)}</LiczbaWierszyZakupow>
+		<PodatekNaliczony>{sum(i.vat_amount_applied for i in received):1.2f}</PodatekNaliczony>
+	</ZakupCtrl>
+</JPK>
+	""".replace('>0.00<', '>0<')
+
+print(to_jpk(subject, invoices, sys.argv[1]))