Différences

Ci-dessous, les différences entre deux révisions de la page.

--- en:wiki:compta:tva [2025/06/24 19:16] – créée - modification externe 127.0.0.1
+++ en:wiki:compta:tva [2026/10/23 14:37] (Version actuelle) – Automatic push translation eneuville
@@ Ligne 1: / Ligne 1: @@
-====== VAT calculation ======
+====== VAT Calculation ======
-FIXME A1 proofreading not yet effective for this page. In the meantime, you can ask any questions on the [[https://forum.gestan.fr|forum]].
 This screen uses accounting data to calculate VAT, starting from the date of your choice.
@@ Ligne 6: / Ligne 5: @@
 ===== Using the screen =====
-//**Access:** Accounting -> Accounting documents -> VAT//
+//**Access:** Accounting -> Accounting Documents -> VAT//
-{{:fr:wiki:compta:calcultva_01.png?nolink|}}
+{{fr:wiki:compta:calcultva_01.png?nolink|}}
 The **Generate** button triggers the VAT calculation for the specified date range.
-The details of the VAT are presented in the table on the left, while the accumulations which will be used for the declaration are presented in the table on the right.
+Once the calculation is complete, if no transactions were found to be incorrect, the VAT statement is saved: this is the amount of VAT due or to be deducted, taking into account the VAT balance from the previous month.
-The anomaly movements table displays all untargeted or unjustified entries.
+=== VAT Details tab ===
-After the VAT calculation, the VAT order for the month is calculated and stored in the VAT order file: this is the VAT amount (creditor or debtor), taking into account the VAT balance (creditor or debtor). debtor) of the previous month. The VAT balance from the previous month is displayed in box <badge>1</badge>. You can modify it, depending on the accounting data, and store it in the VAT order file
+The VAT breakdown is shown in the left-hand table, whilst the totals to be used for the return are shown in the right-hand table.
-The **Print** button allows you to generate the detailed report of the entries taken into account for the calculation of VAT as well as the CA3 form (France).
+The table of irregular transactions displays any entries that are unaccounted for or unjustified.
-:TIP: Printing this form is prohibited if all entries are not recorded (the bank reconciliation must have been carried out). If all seats are not justified, you do not need to print a form: in fact, the VAT calculation will be carried out despite the absence of supporting documents.
+=== Turnover Details tab ===
+{{fr:wiki:compta:calcultva_01a.png?nolink|}}
-The **Lock** button blocks the month in question: if the month is blocked, it will no longer be possible to make accounting changes that would affect it from an accounting point of view.
+This pane shows the breakdown of VAT into different categories: domestic sales, EU sales and non-EU sales.
-==== Printing the detailed list ====
+=== Bottom of screen ===
-The **Print** button allows you to print the detailed VAT extract.
+{{fr:wiki:compta:calcultva_01b.png?nolink|}}
-The VAT totals due (gross VAT) are totaled according to the VAT rates of the registrations, the deductible VAT totals are broken down into fixed assets and services according to the imputations of the purchase entries.
+The field <badge>1</badge> shows the VAT balance for the previous month, whether a credit or a debit.
-The previous VAT report is read from the VAT order file.
+The **Print** button allows you to generate a detailed report of the entries taken into account for the VAT calculation (ECR7) as well as the CA3 form (France).
-Depending on the VAT options, the account statement is different:
+The **Generate VAT Return** button generates the VAT adjustment note for the selected period. Any difference between the rounded VAT amount declared on the CA3 form is carried forward to the ‘Other current operating losses or gains’ account.
-   * **in VAT on collection**, we take on the sales side all the professional seats credited to the accounts, and on the purchases side all the professional seats loaded on the accounts
-   * **in VAT on debits**, on the sales side we have the list of the amounts of all unpaid customer invoices for the date interval, plus the list of professional entries in favor of accounts not linked to the invoices, and on the purchasing side all professional seats loaded on the accounts
+**VAT Rounding*** opens the [[en:wiki:compta:arretestva|list of VAT statements]].
-=== Example of VAT declaration for the preparation of CA3 ===
+===== First VAT statement =====
-{{:fr:wiki:compta:pointage_03.png?direct&400|}}
+If you have never recorded a VAT statement, the screen will prompt you to create your first VAT statement, on the most appropriate date, calculated based on your first payment out/payment in, or the date of your first invoice.
-===== Printing of the CA3 declaration =====
+{{fr:wiki:compta:arretetva_01.png?nolink|}}
-The **Print** button allows you to print the VAT form N°3310-CA3-SD valid for France (CERFA N°10963*25).
+===== Printing the detailed ECR7 list =====
-//Prerequisites//: Create an account for Recoverable VAT and Collected VAT for each VAT type you use (both buying and selling), as shown below.
+In the ECR7 report, the account statement varies depending on the VAT options:
-{{:fr:wiki:compta:calcultva_03.png?nolink|}}
+  * **Under the ‘VAT on receipt’ method**, on the sales side, all business seats credited to the accounts are recorded, and on the purchases side, all business seats debited from the accounts are recorded
-==== Example of CA3 - version 2022 ====
+  * **for VAT on debits**, the sales side shows a list of the amounts for all outstanding customer invoices for the date range, plus a list of business entries credited to accounts not linked to invoices,  and the purchases side shows all business entries debited to the accounts
-{{:fr:wiki:compta:ca3_2022.png?direct&400|}}
+{{fr:wiki:compta:calcultva_04.png?direct&400|}}
-:WARNING: In the 2022 version of CA3, table A:
+===== Printing the CA3 return =====
-   * all France and Overseas with VAT sales (GLP, MTQ, PYF, REU, MCO) are grouped in box A1,
-   * box A3 publishes services in the EU
-   * box A4 taxed imports
-   * box B2 purchases of EU goods
-   * box E1 exports them outside the EU and the French Overseas Territories at 0%
-   * box E2 non-taxable French sales + sales of EU, Guyana and St Martin services
-   * box E4 untaxed imports
-   * box F2 EU, Guyana and St Martin sales of goods
-   * the other boxes in box A are not filled in automatically.
-The regime (collection or debit) is taken into account for all sales.
-==== Example of CA3 (2021 version for memory) ====
+You can generate the VAT form No. 3310-CA3-SD valid for France (CERFA No. 10963*25).
-{{:fr:wiki:compta:calcultva_02.png?direct&400|}}
+//Prerequisites// : Create an account for input VAT and output VAT for each type of VAT you use (for both purchases and sales), via [[fr:wiki:compta:tauxtva|the VAT rates screen]] (example below).
-:WARNING: In this version of CA3, table A is populated as follows:
+{{fr:wiki:compta:calcultva_03.png?nolink|}}
-   * all sales are grouped in box 01,
-   * all purchases in box 03 (without distinction of purchases of goods and services, without distinction of extra-community purchases)
+==== Example of CA3 – 2022 version ====
-   * Tax-exempt transactions have not yet been calculated
+{{fr:wiki:compta:calcultva_05.png?direct&400|}}
+{{fr:wiki:compta:calcultva_06.png?direct&400|}}
+:TIP: In this CA3 report:
+  * all sales in France and the French Overseas Departments (GLP, MTQ, PYF, REU, MCO) subject to VAT are grouped in box A1,
+  * box A3 shows services within the EU
+  * box A4 shows taxed imports
+  * Box B2 shows purchases of goods from the EU
+  * Box E1 shows exports outside the EU and to the French Overseas Departments (DOM) at 0 per cent
+  * Box E2 shows non-taxable sales in France plus sales of services to the EU, French Guiana and Saint Martin
+  * Box E4: untaxed imports
+  * Box F2: sales of goods within the EU, French Guiana and Saint Martin
+  * The other boxes in Section A are not filled in automatically.
+The accounting method (cash basis or accrual basis) is applied to all sales.
-===== Generation of the VAT OD =====
-The Button **Gen. OD** allows you to automatically generate the corresponding VAT OD.
-Any difference between the rounded amount of VAT declared in CA3 is carried over to the account of other current management losses or profits.
 -----------------
-{{:wiki:tags:voir_aussi.gif?nolink |}}**Other Accounting articles**
+{{wiki:tags:voir_aussi.gif?nolink |}}**Other ‘Accounting’ articles**
-<nspages en:wiki:compta -nbCol=2 -textPages="" -h1 -r -simpleLineBreak >
+<nspages fr:wiki:compta -nbCol=2 -textPages="" -h1 -r -simpleLineBreak >