VAT payers are required to keep records to justify transactions, whether taxable or not, that make. The justifications relate in particular to the nature of the operations carried out and the amount of revenues received.

All subject, which does not have an accounting determine its turnover, must keep a special book on the pages numbered on which is written day by day, without blank or cross-out, the amount of each of its operations, distinguishing, if necessary, its taxable transactions and those that are not.

Certain statements in the accounting or the special book are mandatory under penalty.

Reminder : persons subject to VAT must break down their revenue by tax rates where they are subject to different rates. ...Log in to see the rest ...

Special provisions apply to revenue holders non-com...Log in to see the rest ...

Direction générale des finances publiques (DGFiP)

Partner / Manager