Monthly Tax Return (DMI)
The Monthly Tax Return (DMI) prepares your tax return for the month, ready to file with the DGI. It relies on your already-declared invoices (sales and purchases) to aggregate VAT, withholding and taxes, then generate the payment and the official PDF.
Overview
The Monthly Tax Return (DMI) is the screen that helps you prepare your tax return for the month, as it will be filed with the Directorate General of Taxes (DGI). Rather than recalculating everything by hand, Swifto automatically gathers the already-declared sales and purchase invoices for the chosen month and derives each line item from them.
What the screen provides
- Automatic calculation from declared invoices
- Output and input VAT broken down by rate
- Withholding, TFP, FOPROLOS, TCL and stamp duty
- Justified manual adjustments & monthly freezing
- Payment and printing in DGI format
Target audience
- Finance manager — preparation and filing
- Accountant — review and adjustments
- Executive — tracking the amount payable
The DMI reads, it doesn't re-declare
The return relies on the invoices you have already marked as declared for the month and year. It does not modify your invoices: it aggregates them to prepare the return.
What the DMI calculates
You choose a month and a year, then run the calculation. Swifto then gathers all the declared invoices for the period and derives each line item from them — with VAT broken down by rate (on both the sales and purchases side).
flowchart LR V([Declared sales
invoices]):::s --> A[Monthly
aggregation]:::p H([Declared purchase
invoices]):::s --> A A --> T[VAT by rate
output / input]:::ok A --> R[Withholding & taxes
TFP · FOPROLOS · TCL · stamp duty]:::ok T --> D([Monthly
return]):::ok R --> D classDef p fill:#f3f1ff,stroke:#7366fe,color:#1f1c3d; classDef s fill:#F1F5F9,stroke:#334155,color:#1E293B; classDef ok fill:#CFFAFE,stroke:#0891B2,color:#155E75;
Choose the period
Select the month and year to declare.
Calculate
Swifto aggregates the declared invoices for the period.
Verify
Check line item by line item before freezing.
The return's line items
The return is made up of the following line items. Each one is calculated automatically from your declared invoices and the previous month's return.
| Line item | What it represents |
|---|---|
| Output VAT | VAT invoiced to your customers on the month's sales, broken down by rate. |
| Input VAT | VAT borne on your purchases for the month, broken down by rate. |
| Carried-forward VAT credit | Excess input VAT carried forward from the previous month's return. |
| VAT payable | Output VAT less input VAT and the carried-forward credit. |
| Withholding tax | Amount of withholding applied, as shown on the invoices. |
| TFP | Professional Training Tax. |
| FOPROLOS | Contribution to the Housing Promotion Fund for Employees. |
| TCL | Tax on establishments of an industrial, commercial or professional nature. |
| Stamp duty | Total of the fiscal stamps applied to the invoices. |
| Total payable | Sum of the line items due for the month, the amount to settle with the DGI (in TND). |
When input VAT exceeds output VAT, the return generates a VAT credit that is automatically carried forward to the following month.
Justified adjustments
Each calculated line item can be manually adjusted if your situation requires it. But every correction requires a mandatory justification: Swifto keeps the calculated value, the adjusted value and the reason, for a complete audit trail.
Adjust a section
An adjustment without a justification is rejected. The justification stays attached to the return: it documents the gap between the automatic calculation and the amount retained.
Freezing & reopening
Once the return has been verified, you freeze it. Freezing locks the month: the amounts are finalized and serve as a reference (in particular for the VAT credit carried forward to the following month). Reopening a frozen return is only possible with the appropriate right.
Calculated
The return is calculated and can be adjusted.
Frozen
The amounts are finalized and serve as a reference.
Reopened
Reopened for correction, under the appropriate right.
A month's VAT credit is only carried forward from a frozen return: freeze each month in chronological order for a correct carry-forward.
Cross-check
To make the return reliable, Swifto automatically reconciles it with your accounting: the VAT amounts on the return are compared with the balances of the VAT accounts — output VAT and input VAT. Any discrepancy is flagged so you can correct it before filing.
| Return line item | Reconciled with |
|---|---|
| Output VAT | Balance of the output VAT account (4371) in the accounting. |
| Input VAT | Balance of the input VAT account (4366) in the accounting. |
When the return and the accounting match, you have the guarantee that the declared invoices and the generated entries tell the same story.
Paying the return
From a frozen return, the Pay button records the tax settlement: Swifto generates the treasury disbursement corresponding to the amount payable. The return then moves to settled status.
flowchart LR C[Calculate]:::p --> A[Adjust
+ justify]:::p A --> F[Freeze]:::ok F --> V{Cross
check}:::p V --> P([Pay
disbursement]):::ok P --> I([Print
DGI PDF]):::ok classDef p fill:#f3f1ff,stroke:#7366fe,color:#1f1c3d; classDef ok fill:#CFFAFE,stroke:#0891B2,color:#155E75;
Payment is made once the return is frozen and verified: it's the last step before printing the document to submit to the administration.
DGI printing
The return is printed as a PDF in the format expected by the tax administration. You get a document summarizing the period, the line items and the total payable, ready to be filed or archived.
Official document
A PDF compliant with the DGI format, covering every line item and the total payable.
Filing & archiving
To be filed with the DGI and kept among your monthly supporting documents.
Preferably print the return after freezing and payment: the document then reflects the final amounts for the period.
Business rules
Carried-forward VAT credit — the VAT credit is carried forward from the previous month's frozen return; months must therefore be frozen in order.
Mandatory justification — every adjustment to a line item requires a reason; the gap between the calculation and the amount retained stays tracked for audit.
Taxes to configure — TFP, FOPROLOS and TCL must be defined in the tax settings; otherwise the line is worth 0 and a message prompts you to configure them.
Recalculating erases adjustments — rerunning the calculation for a month replaces the amounts with the recalculated values and removes the adjustments entered.
FAQ & Tips
Why does a tax line item stay at 0?
Because the corresponding tax (TFP, FOPROLOS or TCL) is not yet configured. Define it in the tax settings, then recalculate the return.
If I recalculate, do I lose my adjustments?
Yes: recalculating replaces the amounts with the recalculated values and clears the adjustments. Only recalculate before you have frozen the return and entered your corrections.
How do I carry forward my VAT credit?
It is carried forward automatically as soon as the previous month's return is frozen. Freeze each month in order for the carry-forward to be accurate.
Tip — check the cross-check before freezing
A VAT reconciliation between the return and the accounting with no discrepancy before freezing saves you corrections after filing.
