Cash or accrual
Choose when sales and purchases count for VAT (TVA).
- 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.
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