37 KiB
37 KiB
1 | id | sequence | description | invoice_label | name | amount | amount_type | type_tax_use | tax_group_id | active | tax_exigibility | cash_basis_transition_account_id | repartition_line_ids/repartition_type | repartition_line_ids/document_type | repartition_line_ids/tag_ids | repartition_line_ids/account_id | repartition_line_ids/factor_percent | name@fr | invoice_label@fr |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2 | vat_out_20_80 | 10 | Production and distribution operations | 20% | 20% 80 | 20 | percent | sale | tax_group_vat_20 | on_payment | pcg_44551 | base | invoice | +80B | 20% 80 | Opérations de production et de distribution | |||
3 | tax | invoice | +80T | pcg_4455 | |||||||||||||||
4 | base | refund | -80B | ||||||||||||||||
5 | tax | refund | -80T | pcg_4455 | |||||||||||||||
6 | vat_out_20_81 | 20 | Services | 20% | 20% 81 | 20 | percent | sale | tax_group_vat_20 | on_payment | pcg_44551 | base | invoice | +81B | 20% 81 | Prestations de services | |||
7 | tax | invoice | +81T | pcg_4455 | |||||||||||||||
8 | base | refund | -81B | ||||||||||||||||
9 | tax | refund | -81T | pcg_4455 | |||||||||||||||
10 | vat_out_20_82 | 30 | Liberal professions referred to in Article 89-I-12°-(b) of the CGI | 20% | 20% 82 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +82B | 20% 82 | Professions libérales visées à l'article 89-I-12°-(b) du CGI | ||
11 | tax | invoice | +82T | pcg_4455 | |||||||||||||||
12 | base | refund | -82B | ||||||||||||||||
13 | tax | refund | -82T | pcg_4455 | |||||||||||||||
14 | vat_out_20_83 | 40 | Leasing operations | 20% | 20% 83 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +83B | 20% 83 | Opérations de crédit-bail | ||
15 | tax | invoice | +83T | pcg_4455 | |||||||||||||||
16 | base | refund | -83B | ||||||||||||||||
17 | tax | refund | -83T | pcg_4455 | |||||||||||||||
18 | vat_out_20_87 | 50 | Operations of real estate works companies | 20% | 20% 87 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +87B | 20% 87 | Opérations d'entreprises de travaux immobiliers | ||
19 | tax | invoice | +87T | pcg_4455 | |||||||||||||||
20 | base | refund | -87B | ||||||||||||||||
21 | tax | refund | -87T | pcg_4455 | |||||||||||||||
22 | vat_out_20_93 | 60 | Sales and delivery of used movable property | 20% | 20% 93 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +93B | 20% 93 | Opérations de vente et de livraison de biens meubles d'occasion | ||
23 | tax | invoice | +93T | pcg_4455 | |||||||||||||||
24 | base | refund | -93B | ||||||||||||||||
25 | tax | refund | -93T | pcg_4455 | |||||||||||||||
26 | vat_out_20_94 | 70 | Self-supply of constructions | 20% | 20% 94 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +94B | 20% 94 | Opérations de livraison à soi-même de constructions | ||
27 | tax | invoice | +94T | pcg_4455 | |||||||||||||||
28 | base | refund | -94B | ||||||||||||||||
29 | tax | refund | -94T | pcg_4455 | |||||||||||||||
30 | vat_out_20_95 | 80 | Margin regime referred to in Articles 125 bis and 125 quater of the CGI | 20% | 20% 95 | 20 | percent | sale | tax_group_vat_20 | False | on_payment | pcg_44551 | base | invoice | +95B | 20% 95 | Régime de marge visé aux articles 125 bis et 125 quater du CGI | ||
31 | tax | invoice | +95T | pcg_4455 | |||||||||||||||
32 | base | refund | -95B | ||||||||||||||||
33 | tax | refund | -95T | pcg_4455 | |||||||||||||||
34 | vat_out_20_102 | 90 | Other | 20% | 20% 102 | 20 | percent | sale | tax_group_vat_20 | on_payment | pcg_44551 | base | invoice | +102B | 20% 102 | Autres | |||
35 | tax | invoice | +102T | pcg_4455 | |||||||||||||||
36 | base | refund | -102B | ||||||||||||||||
37 | tax | refund | -102T | pcg_4455 | |||||||||||||||
38 | vat_out_20_129 | 100 | Transactions with non-resident taxpayers | 20% | 20% EX 129 | 20 | percent | sale | tax_group_vat_20 | on_payment | pcg_44551 | base | invoice | +129B | 20% EX 129 | Opérations réalisées avec des contribuables non résidents | |||
39 | tax | invoice | +129T | pcg_4455 | |||||||||||||||
40 | base | refund | -129B | ||||||||||||||||
41 | tax | refund | -129T | pcg_4455 | |||||||||||||||
42 | vat_out_14_84 | 110 | Butter, excluding home-made butter referred to in Article 91 (I-A. 2°) | 14% | 14% 84 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +84B | 14% 84 | Beurre, à l'exclusion du beurre de fabrication artisanale visé à l'article 91 (I-A. 2°) | ||
43 | tax | invoice | +84T | pcg_4455 | |||||||||||||||
44 | base | refund | -84B | ||||||||||||||||
45 | tax | refund | -84T | pcg_4455 | |||||||||||||||
46 | vat_out_14_88 | 120 | Passenger and freight transport operations, excluding rail transport | 14% | 14% 88 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +88B | 14% 88 | Opérations de transport de voyageurs et de marchandises, à l'exclusion du transport ferroviaire | ||
47 | tax | invoice | +88T | pcg_4455 | |||||||||||||||
48 | base | refund | -88B | ||||||||||||||||
49 | tax | refund | -88T | pcg_4455 | |||||||||||||||
50 | vat_out_14_90 | 130 | Electrical energy | 14% | 14% 90 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +90B | 14% 90 | Énergie électrique | ||
51 | tax | invoice | +90T | pcg_4455 | |||||||||||||||
52 | base | refund | -90B | ||||||||||||||||
53 | tax | refund | -90T | pcg_4455 | |||||||||||||||
54 | vat_out_14_104 | 140 | Other | 14% | 14% 104 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +104B | 14% 104 | Autres | ||
55 | tax | invoice | +104T | pcg_4455 | |||||||||||||||
56 | base | refund | -104B | ||||||||||||||||
57 | tax | refund | -104T | pcg_4455 | |||||||||||||||
58 | vat_out_14_91 | 150 | Services rendered by any soliciting agent or insurance broker in respect of contracts brought by him to an insurance company | 14% | 14% 91 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +91B | 14% 91 | Prestations de services rendues par tout agentdémarcheur ou courtier d'assurances à raison des contrats apportés par lui à une entreprise d'assurances | ||
59 | tax | invoice | +91T | pcg_4455 | |||||||||||||||
60 | base | refund | -91B | ||||||||||||||||
61 | tax | refund | -91T | pcg_4455 | |||||||||||||||
62 | vat_out_14_129 | 160 | Transactions with non-resident taxpayers | 14% | 14% EX 129 | 14 | percent | sale | tax_group_vat_14 | False | on_payment | pcg_44551 | base | invoice | +129B | 14% EX 129 | Opérations réalisées avec des contribuables non résidents | ||
63 | tax | invoice | +129T | pcg_4455 | |||||||||||||||
64 | base | refund | -129B | ||||||||||||||||
65 | tax | refund | -129T | pcg_4455 | |||||||||||||||
66 | vat_out_10_76 | 170 | Photovoltaic panels | 10% | 10% 76 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +76B | 10% 76 | Panneaux photovoltaïques | ||
67 | tax | invoice | +76T | pcg_4455 | |||||||||||||||
68 | base | refund | -76B | ||||||||||||||||
69 | tax | refund | -76T | pcg_4455 | |||||||||||||||
70 | vat_out_10_77 | 180 | Solar water heaters | 10% | 10% 77 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +77B | 10% 77 | Chauffe-eaux solaires | ||
71 | tax | invoice | +77T | pcg_4455 | |||||||||||||||
72 | base | refund | -77B | ||||||||||||||||
73 | tax | refund | -77T | pcg_4455 | |||||||||||||||
74 | vat_out_10_78 | 190 | Feed for livestock and farmyard animals as well as oil cakes used in their manufacture, excluding other simple feed | 10% | 10% 78 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +78B | 10% 78 | Aliments destinés à l'alimentation du bétail et des animaux de basse-cour ainsi que les tourteaux servant à leur fabrication à l'exclusion des autres aliments simples | ||
75 | tax | invoice | +78T | pcg_4455 | |||||||||||||||
76 | base | refund | -78B | ||||||||||||||||
77 | tax | refund | -78T | pcg_4455 | |||||||||||||||
78 | vat_out_10_79 | 200 | Equipment for exclusive agricultural use | 10% | 10% 79 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +79B | 10% 79 | Équipements à usage exclusivement agricole | ||
79 | tax | invoice | +79T | pcg_4455 | |||||||||||||||
80 | base | refund | -79B | ||||||||||||||||
81 | tax | refund | -79T | pcg_4455 | |||||||||||||||
82 | vat_out_10_85 | 210 | Wood in logs, debarked or simply squared, cork in its natural state, firewood in bundles or sawn to short lengths and charcoal | 10% | 10% 85 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +85B | 10% 85 | Bois en grumes, écorcés ou simplement équarris, le liège à l'état naturel, les bois de feu en fagots ou sciés à petite longueur et le charbon de bois | ||
83 | tax | invoice | +85T | pcg_4455 | |||||||||||||||
84 | base | refund | -85B | ||||||||||||||||
85 | tax | refund | -85T | pcg_4455 | |||||||||||||||
86 | vat_out_10_86 | 220 | Fishing gear and nets for professional marine fishermen | 10% | 10% 86 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +86B | 10% 86 | Engins et filets de pêche destinés aux professionnels de la pêche maritime | ||
87 | tax | invoice | +86T | pcg_4455 | |||||||||||||||
88 | base | refund | -86B | ||||||||||||||||
89 | tax | refund | -86T | pcg_4455 | |||||||||||||||
90 | vat_out_10_89 | 230 | Accommodation and catering operations as well as services provided by cafes | 10% | 10% 89 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +89B | 10% 89 | Opérations d'hébergement et de restauration ainsi que les prestations fournies par les cafés | ||
91 | tax | invoice | +89T | pcg_4455 | |||||||||||||||
92 | base | refund | -89B | ||||||||||||||||
93 | tax | refund | -89T | pcg_4455 | |||||||||||||||
94 | vat_out_10_92 | 240 | Rental operations of buildings used as hotels | 10% | 10% 92 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +92B | 10% 92 | Opérations de location d'immeubles à usage d'hôtels | ||
95 | tax | invoice | +92T | pcg_4455 | |||||||||||||||
96 | base | refund | -92B | ||||||||||||||||
97 | tax | refund | -92T | pcg_4455 | |||||||||||||||
98 | vat_out_10_96 | 250 | Cooking salt (rock or sea salt) | 10% | 10% 96 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +96B | 10% 96 | Sel de cuisine (gemme ou marin) | ||
99 | tax | invoice | +96T | pcg_4455 | |||||||||||||||
100 | base | refund | -96B | ||||||||||||||||
101 | tax | refund | -96T | pcg_4455 | |||||||||||||||
102 | vat_out_10_97 | 260 | Milled rice and pasta | 10% | 10% 97 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +97B | 10% 97 | Riz usiné et les pâtes alimentaires | ||
103 | tax | invoice | +97T | pcg_4455 | |||||||||||||||
104 | base | refund | -97B | ||||||||||||||||
105 | tax | refund | -97T | pcg_4455 | |||||||||||||||
106 | vat_out_10_98 | 270 | Food fluid oils excluding palm oil | 10% | 10% 98 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +98B | 10% 98 | Huiles fluides alimentaires à l'exclusion de l'huile de palme | ||
107 | tax | invoice | +98T | pcg_4455 | |||||||||||||||
108 | base | refund | -98B | ||||||||||||||||
109 | tax | refund | -98T | pcg_4455 | |||||||||||||||
110 | vat_out_10_99 | 280 | Securities transactions | 10% | 10% 99 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +99B | 10% 99 | Transactions relatives aux valeurs mobilières | ||
111 | tax | invoice | +99T | pcg_4455 | |||||||||||||||
112 | base | refund | -99B | ||||||||||||||||
113 | tax | refund | -99T | pcg_4455 | |||||||||||||||
114 | vat_out_10_100 | 290 | Banking and credit transactions and exchange commissions | 10% | 10% 100 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +100B | 10% 100 | Opérations de banque et de crédit et les commissions de change | ||
115 | tax | invoice | +100T | pcg_4455 | |||||||||||||||
116 | base | refund | -100B | ||||||||||||||||
117 | tax | refund | -100T | pcg_4455 | |||||||||||||||
118 | vat_out_10_101 | 300 | Transactions involving shares and units shares | 10% | 10% 101 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +101B | 10% 101 | Transactions portant sur les actions et les parts sociales | ||
119 | tax | invoice | +101T | pcg_4455 | |||||||||||||||
120 | base | refund | -101B | ||||||||||||||||
121 | tax | refund | -101T | pcg_4455 | |||||||||||||||
122 | vat_out_10_103 | 310 | Operations of sale and delivery of works and objects of art | 10% | 10% 103 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +103B | 10% 103 | Opérations de vente et de livraison des œuvres et objets d'art | ||
123 | tax | invoice | +103T | pcg_4455 | |||||||||||||||
124 | base | refund | -103B | ||||||||||||||||
125 | tax | refund | -103T | pcg_4455 | |||||||||||||||
126 | vat_out_10_105 | 320 | Operations of lawyers, interpreters, notaries, adouls, bailiffs and veterinarians | 10% | 10% 105 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +105B | 10% 105 | Opérations des avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires | ||
127 | tax | invoice | +105T | pcg_4455 | |||||||||||||||
128 | base | refund | -105B | ||||||||||||||||
129 | tax | refund | -105T | pcg_4455 | |||||||||||||||
130 | vat_out_10_108 | 330 | Petroleum gas and other gaseous hydrocarbons | 10% | 10% 108 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +108B | 10% 108 | Gaz de pétrole et les autres hydrocarbures gazeux | ||
131 | tax | invoice | +108T | pcg_4455 | |||||||||||||||
132 | base | refund | -108B | ||||||||||||||||
133 | tax | refund | -108T | pcg_4455 | |||||||||||||||
134 | vat_out_10_109 | 340 | Petroleum or shale oils, crude or refined | 10% | 10% 109 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +109B | 10% 109 | Huiles de pétrole ou de schistes, brutes ou raffinées | ||
135 | tax | invoice | +109T | pcg_4455 | |||||||||||||||
136 | base | refund | -109B | ||||||||||||||||
137 | tax | refund | -109T | pcg_4455 | |||||||||||||||
138 | vat_out_10_112 | 350 | Ticket sales operations for museums, cinema and theater | 10% | 10% 112 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +112B | 10% 112 | Opérations de vente des billets d'entrée aux musées, cinéma et théâtre | ||
139 | tax | invoice | +112T | pcg_4455 | |||||||||||||||
140 | base | refund | -112B | ||||||||||||||||
141 | tax | refund | -112T | pcg_4455 | |||||||||||||||
142 | vat_out_10_118 | 360 | Other | 10% | 10% 118 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +118B | 10% 118 | Autres | ||
143 | tax | invoice | +118T | pcg_4455 | |||||||||||||||
144 | base | refund | -118B | ||||||||||||||||
145 | tax | refund | -118T | pcg_4455 | |||||||||||||||
146 | vat_out_10_129 | 370 | Transactions with non-resident taxpayers | 10% | 10% EX 129 | 10 | percent | sale | tax_group_vat_10 | False | on_payment | pcg_44551 | base | invoice | +129B | 10% EX 129 | Opérations réalisées avec des contribuables non résidents | ||
147 | tax | invoice | +129T | pcg_4455 | |||||||||||||||
148 | base | refund | -129B | ||||||||||||||||
149 | tax | refund | -129T | pcg_4455 | |||||||||||||||
150 | vat_out_7_106 | 380 | Water delivered to the public distribution networks and sanitation services | 7% | 7% 106 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +106B | 7% 106 | Eau livrée aux réseaux de distribution publique et les prestations d'assainissement | ||
151 | tax | invoice | +106T | pcg_4455 | |||||||||||||||
152 | base | refund | -106B | ||||||||||||||||
153 | tax | refund | -106T | pcg_4455 | |||||||||||||||
154 | vat_out_7_107 | 390 | Rental of water and electricity meters | 7% | 7% 107 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +107B | 7% 107 | Location de compteurs d'eau et d'électricité | ||
155 | tax | invoice | +107T | pcg_4455 | |||||||||||||||
156 | base | refund | -107B | ||||||||||||||||
157 | tax | refund | -107T | pcg_4455 | |||||||||||||||
158 | vat_out_7_110 | 400 | Pharmaceutical products, raw materials and products used in their composition as well as non-returnable packaging of these products and materials | 7% | 7% 110 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +110B | 7% 110 | Produits pharmaceutiques, matières premières et produits entrant dans leurs compositions ainsi que les emballages non récupérables de ces produits et matières | ||
159 | tax | invoice | +110T | pcg_4455 | |||||||||||||||
160 | base | refund | -110B | ||||||||||||||||
161 | tax | refund | -110T | pcg_4455 | |||||||||||||||
162 | vat_out_7_111 | 410 | School supplies, products and materials in their composition | 7% | 7% 111 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +111B | 7% 111 | Fournitures scolaires, produits et matières entrant dans leur composition | ||
163 | tax | invoice | +111T | pcg_4455 | |||||||||||||||
164 | base | refund | -111B | ||||||||||||||||
165 | tax | refund | -111T | pcg_4455 | |||||||||||||||
166 | vat_out_7_113 | 420 | Refined or agglomerated sugar | 7% | 7% 113 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +113B | 7% 113 | Sucre raffiné ou aggloméré | ||
167 | tax | invoice | +113T | pcg_4455 | |||||||||||||||
168 | base | refund | -113B | ||||||||||||||||
169 | tax | refund | -113T | pcg_4455 | |||||||||||||||
170 | vat_out_7_114 | 430 | Canned sardines | 7% | 7% 114 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +114B | 7% 114 | Conserves de sardines | ||
171 | tax | invoice | +114T | pcg_4455 | |||||||||||||||
172 | base | refund | -114B | ||||||||||||||||
173 | tax | refund | -114T | pcg_4455 | |||||||||||||||
174 | vat_out_7_115 | 440 | Milk powder | 7% | 7% 115 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +115B | 7% 115 | Lait en poudre | ||
175 | tax | invoice | +115T | pcg_4455 | |||||||||||||||
176 | base | refund | -115B | ||||||||||||||||
177 | tax | refund | -115T | pcg_4455 | |||||||||||||||
178 | vat_out_7_116 | 450 | Household soap | 7% | 7% 116 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +116B | 7% 116 | Savon de ménage | ||
179 | tax | invoice | +116T | pcg_4455 | |||||||||||||||
180 | base | refund | -116B | ||||||||||||||||
181 | tax | refund | -116T | pcg_4455 | |||||||||||||||
182 | vat_out_7_117 | 460 | Economy car and products and materials used in its in its manufacture | 7% | 7% 117 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +117B | 7% 117 | Voiture économique et produits et matières entrant dans sa fabrication | ||
183 | tax | invoice | +117T | pcg_4455 | |||||||||||||||
184 | base | refund | -117B | ||||||||||||||||
185 | tax | refund | -117T | pcg_4455 | |||||||||||||||
186 | vat_out_7_119 | 470 | Other | 7% | 7% 119 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +119B | 7% 119 | Autres | ||
187 | tax | invoice | +119T | pcg_4455 | |||||||||||||||
188 | base | refund | -119B | ||||||||||||||||
189 | tax | refund | -119T | pcg_4455 | |||||||||||||||
190 | vat_out_7_129 | 480 | Transactions with non-resident taxpayers | 7% | 7% EX 129 | 7 | percent | sale | tax_group_vat_7 | False | on_payment | pcg_44551 | base | invoice | +129B | 7% EX 129 | Opérations réalisées avec des contribuables non résidents | ||
191 | tax | invoice | +129T | pcg_4455 | |||||||||||||||
192 | base | refund | -129B | ||||||||||||||||
193 | tax | refund | -129T | pcg_4455 | |||||||||||||||
194 | vat_out_0_20 | 490 | Operations outside the scope of VAT | 0% | 0% 20 | 0 | percent | sale | tax_group_vat_0 | False | base | invoice | +20 | 0% 20 | Opérations situées hors champ d'application de la TVA | ||||
195 | tax | invoice | |||||||||||||||||
196 | base | refund | -20 | ||||||||||||||||
197 | tax | refund | |||||||||||||||||
198 | vat_out_0_30 | 500 | Exempt operations without right of deduction (Article 91 of the CGI) | 0% | 0% 30 | 0 | percent | sale | tax_group_vat_0 | False | base | invoice | +30 | 0% 30 | Opérations exonérées sans droit à déduction (article 91 du CGI) | ||||
199 | tax | invoice | |||||||||||||||||
200 | base | refund | -30 | ||||||||||||||||
201 | tax | refund | |||||||||||||||||
202 | vat_out_0_40 | 510 | Exempt operations with right of deduction (Article 92 of the CGI) | 0% | 0% 40 | 0 | percent | sale | tax_group_vat_0 | False | base | invoice | +40 | 0% 40 | Opérations exonérées avec droit à déduction (article 92 du CGI) | ||||
203 | tax | invoice | |||||||||||||||||
204 | base | refund | -40 | ||||||||||||||||
205 | tax | refund | |||||||||||||||||
206 | vat_out_0_50 | 520 | Operations carried out under suspension of VAT (Article 94 of the CGI) | 0% | 0% 50 | 0 | percent | sale | tax_group_vat_0 | False | base | invoice | +50 | 0% 50 | Opérations réalisées en suspension de la TVA (article 94 du CGI) | ||||
207 | tax | invoice | |||||||||||||||||
208 | base | refund | -50 | ||||||||||||||||
209 | tax | refund | |||||||||||||||||
210 | vat_in_20_146 | 530 | Domestic purchases other than fixed assets | 20% | 20% 146 | 20 | percent | purchase | tax_group_vat_20 | on_payment | pcg_34554 | base | invoice | 20% 146 | Achats non immobilisés à l'interieur | ||||
211 | tax | invoice | +146T | pcg_34552 | |||||||||||||||
212 | base | refund | |||||||||||||||||
213 | tax | refund | -146T | pcg_34552 | |||||||||||||||
214 | vat_in_20_140 | 540 | Services | 20% | 20% S 140 | 20 | percent | purchase | tax_group_vat_20 | on_payment | pcg_34554 | base | invoice | 20% S 140 | Prestations de services | ||||
215 | tax | invoice | +140T | pcg_34552 | |||||||||||||||
216 | base | refund | |||||||||||||||||
217 | tax | refund | -140T | pcg_34552 | |||||||||||||||
218 | vat_in_20_155 | 550 | Contract work | 20% | 20% S 155 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34554 | base | invoice | 20% S 155 | Travaux à façon | |||
219 | tax | invoice | +155T | pcg_34552 | |||||||||||||||
220 | base | refund | |||||||||||||||||
221 | tax | refund | -155T | pcg_34552 | |||||||||||||||
222 | vat_in_20_156 | 560 | Subcontracting (real estate work) | 20% | 20% S 156 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34554 | base | invoice | 20% S 156 | Sous–traitance (travaux immobiliers) | |||
223 | tax | invoice | +156T | pcg_34552 | |||||||||||||||
224 | base | refund | |||||||||||||||||
225 | tax | refund | -156T | pcg_34552 | |||||||||||||||
226 | vat_in_20_145 | 570 | Import purchases other than fixed assets | 20% | 20% EX 145 | 20 | percent | purchase | tax_group_vat_20 | on_payment | pcg_34554 | base | invoice | +129B | 20% EX 145 | Achats non immobilisés à l'importation | |||
227 | tax | invoice | +145T | pcg_34552 | |||||||||||||||
228 | tax | invoice | -129T | pcg_4455 | -100 | ||||||||||||||
229 | base | refund | -129B | ||||||||||||||||
230 | tax | refund | -145T | pcg_34552 | |||||||||||||||
231 | tax | refund | +129T | pcg_4455 | -100 | ||||||||||||||
232 | vat_in_20_163 | 580 | Domestic purchases of fixed assets | 20% | 20% IG 163 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | 20% IG 163 | Achats d'immobilisations à l'interieur | |||
233 | tax | invoice | +163T | pcg_34551 | |||||||||||||||
234 | base | refund | |||||||||||||||||
235 | tax | refund | -163T | pcg_34551 | |||||||||||||||
236 | vat_in_20_162 | 590 | Import purchases of fixed assets | 20% | 20% EX IG 162 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | +129B | 20% EX IG 162 | Achats d'immobilisations à l'importation | ||
237 | tax | invoice | +162T | pcg_34551 | |||||||||||||||
238 | tax | invoice | -129T | pcg_4455 | -100 | ||||||||||||||
239 | base | refund | -129B | ||||||||||||||||
240 | tax | refund | -162T | pcg_34551 | |||||||||||||||
241 | tax | refund | +129T | pcg_4455 | -100 | ||||||||||||||
242 | vat_in_20_164 | 600 | Self-supply other than constructions | 20% | 20% IG 164 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | 20% IG 164 | Livraisons à soi-même autre que les constructions | |||
243 | tax | invoice | +164T | pcg_34551 | |||||||||||||||
244 | base | refund | |||||||||||||||||
245 | tax | refund | -164T | pcg_34551 | |||||||||||||||
246 | vat_in_20_165 | 610 | Facilities and installations | 20% | 20% IG 165 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | 20% IG 165 | Installations et poses | |||
247 | tax | invoice | +165T | pcg_34551 | |||||||||||||||
248 | base | refund | |||||||||||||||||
249 | tax | refund | -165T | pcg_34551 | |||||||||||||||
250 | vat_in_20_166 | 620 | Constructions | 20% | 20% IG 166 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | 20% IG 166 | Constructions | |||
251 | tax | invoice | +166T | pcg_34551 | |||||||||||||||
252 | base | refund | |||||||||||||||||
253 | tax | refund | -166T | pcg_34551 | |||||||||||||||
254 | vat_in_20_167 | 630 | Self-supply of constructions | 20% | 20% IG 167 | 20 | percent | purchase | tax_group_vat_20 | False | on_payment | pcg_34553 | base | invoice | 20% IG 167 | Livraison à soi-même de constructions | |||
255 | tax | invoice | +167T | pcg_34551 | |||||||||||||||
256 | base | refund | |||||||||||||||||
257 | tax | refund | -167T | pcg_34551 | |||||||||||||||
258 | vat_in_14_148 | 640 | Domestic purchases other than fixed assets | 14% | 14% 148 | 14 | percent | purchase | tax_group_vat_14 | on_payment | pcg_34554 | base | invoice | 14% 148 | Achats non immobilisés à l'interieur | ||||
259 | tax | invoice | +148T | pcg_34552 | |||||||||||||||
260 | base | refund | |||||||||||||||||
261 | tax | refund | -148T | pcg_34552 | |||||||||||||||
262 | vat_in_14_141 | 650 | Transportation | 14% | 14% S 141 | 14 | percent | purchase | tax_group_vat_14 | False | on_payment | pcg_34554 | base | invoice | 14% S 141 | Transport | |||
263 | tax | invoice | +141T | pcg_34552 | |||||||||||||||
264 | base | refund | |||||||||||||||||
265 | tax | refund | -141T | pcg_34552 | |||||||||||||||
266 | vat_in_14_147 | 660 | Import purchases other than fixed assets | 14% | 14% EX 147 | 14 | percent | purchase | tax_group_vat_14 | False | on_payment | pcg_34554 | base | invoice | +129B | 14% EX 147 | Achats non immobilisés à l'importation | ||
267 | tax | invoice | +147T | pcg_34552 | |||||||||||||||
268 | tax | invoice | -129T | pcg_4455 | -100 | ||||||||||||||
269 | base | refund | -129B | ||||||||||||||||
270 | tax | refund | -147T | pcg_34552 | |||||||||||||||
271 | tax | refund | +129T | pcg_4455 | -100 | ||||||||||||||
272 | vat_in_14_168 | 670 | Other fixed assets | 14% | 14% IG 168 | 14 | percent | purchase | tax_group_vat_14 | False | on_payment | pcg_34553 | base | invoice | 14% IG 168 | Autres immobilisations | |||
273 | tax | invoice | +168T | pcg_34551 | |||||||||||||||
274 | base | refund | |||||||||||||||||
275 | tax | refund | -168T | pcg_34551 | |||||||||||||||
276 | vat_in_10_150 | 680 | Domestic purchases other than fixed assets | 10% | 10% 150 | 10 | percent | purchase | tax_group_vat_10 | on_payment | pcg_34554 | base | invoice | 10% 150 | Achats non immobilisés à l'interieur | ||||
277 | tax | invoice | +150T | pcg_34552 | |||||||||||||||
278 | base | refund | |||||||||||||||||
279 | tax | refund | -150T | pcg_34552 | |||||||||||||||
280 | vat_in_10_142 | 690 | Banking operation | 10% | 10% S 142 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34554 | base | invoice | 10% S 142 | Opération de banque | |||
281 | tax | invoice | +142T | pcg_34552 | |||||||||||||||
282 | base | refund | |||||||||||||||||
283 | tax | refund | -142T | pcg_34552 | |||||||||||||||
284 | vat_in_10_143 | 700 | Hotels for travelers, and all real estate for tourism purposes | 10% | 10% S 143 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34554 | base | invoice | 10% S 143 | Hôtels de voyageurs, et ensemble immobilier à destination touristique | |||
285 | tax | invoice | +143T | pcg_34552 | |||||||||||||||
286 | base | refund | |||||||||||||||||
287 | tax | refund | -143T | pcg_34552 | |||||||||||||||
288 | vat_in_10_144 | 710 | Operations performed by lawyers, interpreters, notaries, adouls, bailiffs and veterinarians | 10% | 10% S 144 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34554 | base | invoice | 10% S 144 | Opérations réalisées par les avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires | |||
289 | tax | invoice | +144T | pcg_34552 | |||||||||||||||
290 | base | refund | |||||||||||||||||
291 | tax | refund | -144T | pcg_34552 | |||||||||||||||
292 | vat_in_10_153 | 720 | Other services | 10% | 10% S 153 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34554 | base | invoice | 10% S 153 | Autres prestations de services | |||
293 | tax | invoice | +153T | pcg_34552 | |||||||||||||||
294 | base | refund | |||||||||||||||||
295 | tax | refund | -153T | pcg_34552 | |||||||||||||||
296 | vat_in_10_149 | 730 | Import purchases other than fixed assets | 10% | 10% EX 149 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34554 | base | invoice | +129B | 10% EX 149 | Achats non immobilisés à l'importation | ||
297 | tax | invoice | +149T | pcg_34552 | |||||||||||||||
298 | tax | invoice | -129T | pcg_4455 | -100 | ||||||||||||||
299 | base | refund | -129B | ||||||||||||||||
300 | tax | refund | -149T | pcg_34552 | |||||||||||||||
301 | tax | refund | +129T | pcg_4455 | -100 | ||||||||||||||
302 | vat_in_10_160 | 740 | Other fixed assets | 10% | 10% IG 160 | 10 | percent | purchase | tax_group_vat_10 | False | on_payment | pcg_34553 | base | invoice | 10% IG 160 | Autres immobilisations | |||
303 | tax | invoice | +160T | pcg_34551 | |||||||||||||||
304 | base | refund | |||||||||||||||||
305 | tax | refund | -160T | pcg_34551 | |||||||||||||||
306 | vat_in_7_152 | 750 | Domestic purchases other than fixed assets | 7% | 7% 152 | 7 | percent | purchase | tax_group_vat_7 | on_payment | pcg_34554 | base | invoice | 7% 152 | Achats non immobilisés à l'interieur | ||||
307 | tax | invoice | +152T | pcg_34552 | |||||||||||||||
308 | base | refund | |||||||||||||||||
309 | tax | refund | -152T | pcg_34552 | |||||||||||||||
310 | vat_in_7_151 | 760 | Import purchases other than fixed assets | 7% | 7% EX 151 | 7 | percent | purchase | tax_group_vat_7 | False | on_payment | pcg_34554 | base | invoice | +129B | 7% EX 151 | Achats non immobilisés à l'importation | ||
311 | tax | invoice | +151T | pcg_34552 | |||||||||||||||
312 | tax | invoice | -129T | pcg_4455 | -100 | ||||||||||||||
313 | base | refund | -129B | ||||||||||||||||
314 | tax | refund | -151T | pcg_34552 | |||||||||||||||
315 | tax | refund | +129T | pcg_4455 | -100 | ||||||||||||||
316 | vat_in_7_169 | 770 | Other fixed assets | 7% | 7% IG 169 | 7 | percent | purchase | tax_group_vat_7 | False | on_payment | pcg_34553 | base | invoice | 7% IG 169 | Autres immobilisations | |||
317 | tax | invoice | +169T | pcg_34551 | |||||||||||||||
318 | base | refund | |||||||||||||||||
319 | tax | refund | -169T | pcg_34551 |