Driver report of fringe benefit tax

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Driver report of fringe benefit tax (Juhi erisoodustusmaksu raport) is special Estonian report, what makes driver-based overview of all driving costs of personal trips.

Prerequisites

You need your account manager to turn on feature uses kilometer cost under your organisation settings in administration side. This makes available two dialogs:

  • under settings - organisation settings, there comes dialog box Kilometer cost
  • under settings - vehicles - kilometer cost tab is visible.

Also, manager can turn on Juhi erisoodustusmaksu raport in Report, and Erisoodustusmaksu raport (report of fringe benefit tax) if needed.

Setting up

First, set up kilometer cost:

  • under settings - organisation settings - kilometer cost, set up default value for all vehicles
  • if some objects need customised values, under settings - vehicles - kilometer cost, set up custom rate

Using

This is journal-based report, so please fill journal, and for every trip, driver too, otherwise vehicles with trips with empty drivers don't show up in report.

Report overview

First, in Estonia, there are following tax rates:

  • maximum taxable cost of fringe benefit tax: before 01.01.2011, 4000 EEK, since then 256 EUR
  • income tax: before 01.01.2015, 21%, since then, 20%
  • social benefits tax: 33%
  • value-added tax (VAT): before 01.07.2009, 18%; before 01.12.2014, 20%; after that, 0%

This report uses base data from report of fringe benefit tax, and stretches all tax data to specific distance of this particular car.

There are following columns:

  • driver - report is grouped by them
  • vehicle name
  • private trips - total km of private trips in journal module
  • % - ratio of how much this vehicle had distance in whole private trips
    percent = privateTripsDistance(vehicle) / privateTripsDistance (all)
  • km cost - cost, what applies for that month defined in org or vehicle settings
  • currency - before 01.01.2011, EEK, since then EUR
  • taxable - sum minus VAT
    taxable = taxable(all) * percent
  • VAT
    vat = vat(all) * percent
  • taxable + VAT
    taxablePlusVAT = (sum + vat) * percent
  • income tax is calculated following:
    incomeTax = incomeTax(all) * percent
  • Social benefit tax
    socialTax = socialTax(all) * percent
  • fringe benefit tax
    fringeTax = fringeTax(all) * percent

Troubleshooting

When there are no data for particular driver:

  • check that journal entries have driver for vehicles involved with that driver
  • check, that vehicle has km cost filled

See also

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