Pack pays
communautaireÉtats-Unis
Ekwo est un logiciel de comptabilité libre et open source. Son pack États-Unis contient le plan comptable (United States reference chart of accounts, 236 comptes), 4 taux de taxe en USD et la déclaration périodique (State, Local, and District Sales and Use Tax Return (CDTFA-401-A), 39 cases). Dernière vérification le 2026-09-21, au regard de 21 textes de loi et sources officielles.
- Code pays
US- Monnaie
USD- Version du pack
0.8.0- Dernière vérification
- 2026-09-21
Ce que contient le pack
- Plans comptablesCe qu’une société installe, et à qui chaque plan est destiné.
default(par défaut) — 236 comptes, pour companies
- TaxesCombien le pack en contient, à quels taux distincts, et quels traitements il sait exprimer.
- 11 taxes aux taux de 0, 7.25, 8.875, 10.75
domestic,exempt,not_subject,self_assessed - Déclaration périodiqueLe formulaire dans lequel le grand livre est reporté, les périodicités de dépôt et le nombre de ses cases.
US-CA-SUT-RETURN— 39 cases, déposée month ou quarter ou year
- ÉchéanceUne règle du pays, pas une date. Un pack qui ne sait pas énoncer sa règle n’énonce rien.
- le dernier jour du mois suivant la période
- Le fichier déposéLa brique de packages/formats qui le produit, lorsqu’elle existe.
- déposée à la main sur le portail de l’administration
- Facture électroniqueLe profil que le pays impose, la date à laquelle il s’applique, et le texte qui l’impose.
- aucun profil — aucune obligation légale
No statute of the United States, federal or of any state, obliges anybody to issue or to receive an electronic invoice, and no date has been set for one. There is therefore no national profile to declare: the Digital Business Networks Alliance runs an open exchange network for business documents that its members join voluntarily, and a pack that named it as this country's profile would be reporting an industry initiative as a legal requirement. Both `profile` and `mandatory_from` are empty for that reason, and `obligation` says `none`: the absence is the answer, not a value nobody looked up, and no other country's profile stands in for it. `party_scheme` and `vat_scheme` are empty too: the United States levies no value added tax, so no party here carries a VAT identifier, and nothing prescribes which of the several registration identifiers an American party is addressed by.
- Où arrive le solde de taxeLes comptes sur lesquels une déclaration déposée est soldée, par rôle.
- à payer
2208 - à récupérer
1185
- à payer
- Relevés bancairesLes formats qu’envoient les banques de ce pays, et si quelque chose ici sait les lire.
bai2aucun lecteur pour l’instantofxaucun lecteur pour l’instantcsvaucun lecteur pour l’instantcamt.053— pris en charge
- Fichiers de paiementLes formats que les banques du pays acceptent pour un paiement sortant.
ach,csv- États financiersLes schémas sur lesquels le plan comptable fait ses états, et la taxonomie dans laquelle leurs clés sont écrites.
US-SX-BS— 32 lignesUS-SX-IS— 17 lignes
- Qui l’a reluUn pack est relu quand un professionnel nommé l’a confronté à la loi, et jamais avant.
communautaireaucun relecteur nommé21 sources citées- Dernière vérification au regard de la loiLe jour le plus récent où quelqu’un a ouvert l’un des textes à partir desquels le pack a été construit.
- 2026-09-21
- Version du packLe nom que se donne ce pack, le jour où il déclare sa transcription exacte, et les langues qu’il publie.
0.8.0— publié le 2026-09-21en
Libre, et opéré
Où s’arrête le cœur ouvert.
La frontière est opérationnelle, pas fonctionnelle. Tout ce qui fonctionne tout seul relève du cœur ouvert ; ce qui exige des identifiants, un certificat ou un canal que quelqu’un fait tourner relève de l’édition hébergée.
US-CA-SUT-RETURNdeclarationGratuit, pour toujoursComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2208. The deposit number and the administration’s own words come back into your own database.
OpéréTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
bai2bank statementGratuit, pour toujoursNot yet: no brick of packages/formats/ reads bai2.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
ofxbank statementGratuit, pour toujoursNot yet: no brick of packages/formats/ reads ofx.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
csvbank statementGratuit, pour toujoursNot yet: no brick of packages/formats/ reads csv.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
camt.053bank statementGratuit, pour toujoursA camt.053 file the bank hands over is read and matched against the ledger.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
Ce à partir de quoi il a été construit
21 sources — la loi à laquelle ce pack a été confronté
- Regulation S-X — 17 CFR part 210, Form and Content of and Requirements for Financial Statements; rule 4-01 on form, order and terminology, rule 5-02 on balance sheets and rule 5-03 on statements of comprehensive income
United States National Archives and Records Administration — Electronic Code of Federal Regulations · regulation · consulté le 2026-09-16
- FASB Accounting Standards Codification — the single source of authoritative generally accepted accounting principles in the United States, including topic 360 on property, plant and equipment and topic 350 on intangibles
Financial Accounting Standards Board · standard · consulté le 2026-09-16
- Tax years — what a tax year is, and the three an entity may keep: the calendar year, a fiscal year ending on the last day of any month except December, and a 52-53-week year
Internal Revenue Service · guidance · consulté le 2026-09-16
- Publication 538, Accounting Periods and Methods
Internal Revenue Service · guidance · consulté le 2026-09-16
- Publication 946, How To Depreciate Property — the Modified Accelerated Cost Recovery System, which is a tax computation and never the accounting charge
Internal Revenue Service · guidance · consulté le 2026-09-16
- California Revenue and Taxation Code — division 2, part 1, the Sales and Use Tax Law: section 6051 imposes the sales tax, 6091 the resale certificate presumption, 6201 and 6202 the use tax and the purchaser's liability for it, 6359 the food exemption, 6381 sales to the United States, 6396 sales shipped out of state, 6452 and 6455 the return and its period, and 7202, 7203 and 7261 the local and district taxes
California Legislative Information — Office of Legislative Counsel · law · consulté le 2026-09-16
- Revenue and Taxation Code, section 6901, Credits and refunds — the Sales and Use Tax Law as the Business Taxes Law Guide, revision 2026, prints it
California Department of Tax and Fee Administration — Business Taxes Law Guide · law · consulté le 2026-09-21
- Detailed Description of the Sales & Use Tax Rate — what the 7.25 per cent statewide rate is made of, rate by rate and section by section, and what a district tax adds to it
California Department of Tax and Fee Administration · guidance · consulté le 2026-09-16
- CDTFA-401-A, State, Local, and District Sales and Use Tax Return, revision 1-26
California Department of Tax and Fee Administration · form · consulté le 2026-09-16
- CDTFA-401-INST, Instructions for Completing CDTFA-401-A, revision 34 (1-26) — which amount goes on which line
California Department of Tax and Fee Administration · form · consulté le 2026-09-16
- CDTFA-531-A2, Schedule A2 — Computation Schedule for District Tax, Long Form, revision 56 (4-26): every district, its reporting code and its rate
California Department of Tax and Fee Administration · form · consulté le 2026-09-16
- Sales and Use Tax Regulation 1668, Sales for Resale — title 18, division 2, chapter 4, article 16 of the California Code of Regulations
California Department of Tax and Fee Administration — Business Taxes Law Guide · regulation · consulté le 2026-09-16
- Tax Guide for Out-of-State Retailers — the effect of South Dakota v. Wayfair and of Assembly Bill 147 on the duty to register and collect, with the 500,000 dollar threshold operative 1 April 2019
California Department of Tax and Fee Administration · guidance · consulté le 2026-09-16
- CDTFA Online Services — where a California sales and use tax return is filed and paid
California Department of Tax and Fee Administration · portal · consulté le 2026-09-16
- South Dakota v. Wayfair, Inc., No. 17-494, decided 21 June 2018 — the slip opinion overruling the physical presence rule of Quill Corp. v. North Dakota
Supreme Court of the United States · law · consulté le 2026-09-16
- Tax Bulletin ST-825 (TB-ST-825), Sales Tax Rates, Additional Sales Taxes, and Fees — the combined rate is the state rate plus the local rate plus the Metropolitan Commuter Transportation District rate, and the jurisdiction of delivery decides the local one
New York State Department of Taxation and Finance · guidance · consulté le 2026-09-16
- Publication 718 (2/25), New York State Sales and Use Tax Rates by Jurisdiction, effective 1 March 2025 — the combined rate and the reporting code of every county and city
New York State Department of Taxation and Finance · guidance · consulté le 2026-09-16
- Tax Bulletin ST-275 (TB-ST-275), Filing Requirements for Sales and Use Tax Returns — quarterly, part-quarterly and annual filers, and the web filing mandate
New York State Department of Taxation and Finance · guidance · consulté le 2026-09-16
- Sales tax forms, current periods — form ST-100, the quarterly New York State and Local Sales and Use Tax Return, and the schedules that go with it
New York State Department of Taxation and Finance · form · consulté le 2026-09-16
- Sales tax in Oregon — Oregon has no general sales or use tax, and what the Wayfair decision does and does not change for an Oregon buyer
Oregon Department of Revenue · guidance · consulté le 2026-09-16
- Digital Business Networks Alliance — the open exchange network for business documents in the United States, membership-based and imposed on nobody
Digital Business Networks Alliance · standard · consulté le 2026-09-16
Votre comptabilité sur Ekwo, avec le pack États-Unis.
Faites-le tourner sur votre propre projet en une commande, ou créez un compte Ekwo Cloud et confiez-nous son exploitation.