Cash or accrual

Choose when sales and purchases count for VAT (TVA).

Updated 3 November 2026 · Plain 0.110.0

  • Accrual: a sale or purchase counts in the period of the invoice or bill date, whether or not it's been paid.
  • Cash: it counts when the money is received or paid, and only for the amount paid. A half-paid invoice counts half.

Most businesses in France account for VAT (TVA) on invoices (accrual). Check with your adviser before choosing cash.

Set it in Settings → Business & accounting → VAT (TVA) accounting basis. You can also prepare a draft on the other basis to compare.