Declaring VAT via the dedicated tool
The assistant tool for VAT declaration is only for companies subject to the "Real normal expenses" monthly tax declaration regime, and who must fill in a CA3 VAT declaration. This feature only provides assistance and must not be considered as a software program where you can declare your VAT returns.
This tool offers the following services:
- Monthly calculation of the output VAT (credits or debits)
- Monthly calculation of the input VAT
- CA3-related declaration proposal
- Automatic generation of the centralization entry
- Automatic generation of the entry for VAT payment
This tool does not manage the reverse charge for VAT, specific cases or VAT return adjustments.

Several actions must be set up:
Setting up the VAT declaration assistant tool by company
1 | Go to Tools > Setup > General setup > Accounting > VAT management > VAT declaration assistant. |
2 | Check the roots of the various accounts that were automatically filled in. Ex: 705/706/708/751/758/419/791 |
3 | In the Journal field, indicate the journal in which entries generated by the VAT declaration assistant will be stored. By default: the miscellaneous transactions journal. |
Setting up journals
When setting up miscellaneous transactions journals, select the "VAT adjustment journal" option.
All entries that will be created or generated in this journal will have the REGTVA transaction code.
Creating a purchased/sold product
Each product has an associated VAT code. This rate will be suggested by default when issuing a quotation, etc. Refer to the Purchase/Sales user guides.
Setting up the third-party
In the Finances tab of a customer or supplier's record sheet, you must indicate the geographical areas that give indications about VAT exemption.
The VAT regime depends on the supplier or the seller.
Creating an invoice - Example of a sales invoice creation
1 | Go to Management > Sales > Invoices and create your invoice. |
2 | Click on the Lines tab. |
Depending on the setup of account roots in the VAT declaration assistant, the regime is automatically updated on the corresponding lines when creating or modifying the invoice. The regime will also be updated on the entries when the invoice is validated.
Modifying the VAT amount
DMF |
020238 SALES QUOTATIONS MODIFY VAT MENU 020332 SALES SALES ORDERS MODIFY VAT MENU 020565 SALES INVOICES MODIFY VAT MENU 020721 SALES BILLING SCHEDULES MODIFY VAT MENU 040229 PURCHASES QUOTES MODIFY VAT MENU 040330 PURCHASES PURCHASE ORDERS MODIFY VAT MENU 040651 PURCHASES PURCHASE INVOICES MODIFY VAT MENU 040820 PURCHASES BILLING SCHEDULES MODIFY VAT MENU |
Important
The VAT amount cannot be modified if the rate is at 0% or if the management object is not validated or booked.
The VAT amount automatically calculated by Akuiteo can be manually modified to get the desired amount for all the management objects in the Sales and Purchases modules.
1 | From the Lines tab of a management object, right-click on the relevant line and click on Modify VAT amount. |
2 | Enter the desired VAT amount in the Modify VAT amount field. |
3 | Click on Validate. |
The VAT amount is automatically updated in the Tax EUR column. The after-tax amounts are automatically recalculated to match the new VAT amount. The line can now be identified with the indicator in the Forced VAT column.
To reset a line's VAT amount with a forced VAT, right-click on the relevant line, then click on Reset VAT and confirm the reset. The VAT amount will be recalculated based on the applied rate.

Notes
There can be inconsistencies between the Base excluding tax and the Tax due amounts if the VAT amount was forced for some lines included in the CA3 proposal. These lines are displayed in red.
Charges marked as Neutralized VAT are excluded from the VAT declaration.
Reminder: your invoices must be validated; receipts and payments must be charged.
Calculation principles:
For invoice lines that are debits or fixed assets, the total amount at the invoice date will be taken into account, provided they were not included in a previous calculation.
For invoice lines that are receipts, the amount received at the charging date will be taken into account.
Example:
Invoice with 2 lines for a given period:
- 1 line with an ASSET regime with 100 euros for the pre-tax amount and a 20% VAT.
- 1 line with a RECEIPT regime with 100 euros for the pre-tax amount and a 20% VAT.
- There is a 150-euro payment for this invoice.
For the VAT, the following must be taken into account:
Base to take into account
Assets lines = 100 euros (total lines to declare).
Receipt lines = 150 x (200/300) = 100 euros for the receipt line (amount paid within the period).
VAT to declare
Assets lines = 100*0,2 = 20 euros (Base * VAT rate)
Receipt lines = 100*0,2 = 20 euros (Base * VAT rate)
A paid invoice is:
- any invoice with a charged receipt or disbursement
- any invoice marked as paid
- any invoice paid with a credit note
- any invoice paid with an FA account
Case 1: Invoices paid with a receipt / disbursement
Date to take into account: the charging date on the receipt lines
Amount: the amount on the receipt line
Case 2: Invoices marked as paid
This feature enables you to partially or totally pay an invoice without generating cash transactions.
Take into account the amount entered and the indicated payment date. To date, this information is not stored; you should therefore store it to be able to use it in the CA3 proposal:
- Paid amount
- Payment date
Each time an invoice is marked as paid:
- a receipt / disbursement is created;
- it is charged on the relevant invoice;
- it is marked as booked.
Case 3: Invoices paid with a standard or independent credit note
The VAT charged over debts means the VAT applied at the billing must be paid. A credit note can therefore force you to perform an adjustment for VAT overpayment.
This feature enables you to create a global or partial credit note from an invoice.
In this case, the credit note will be taken into account for debits and assets lines.
The date on the credit note will determine when the VAT can be charged.
The VAT amount on the debits and assets lines of the credit note will determine the VAT amount to declare.
Case 4: Invoices paid with an FA account
This feature enables you to pay the invoice via an accounting entry, with the SCGFC transaction code.
1 | Go to Accounting > Periodic works > CA3 proposal. |
2 | Enter the period for checking management objects and validate. If Akuiteo detects a problem (payments to charge, etc.), you will receive an alert message and will be able to print the anomalies. |
3 | The CA3 proposal screen opens and you can check the information. |
4 | Click on the magnifying glass at the end of each line to display further details. |
5 | Click on Pre-matching, then on ![]() |
6 | Click on Centralization entry. |
7 | Click on Payment entry. This feature enables you to define: |
- The date of the entry to be created
- The cash journals (a help list suggests all the company's cash journals) to use and the amounts
- You must run a check to make sure the total sum of amounts equals the VAT amount to disburse
- Tax payable = Retrieve the amount calculated in line 28 of the CA3 proposal
The following entries are generated:
- At debit: the account set up in the VAT declaration assistant as "Tax payable": the VAT amount to disburse
- At credit: a line per bank account with the entered amount

The customer who is subject to the VAT reverse charge must indicate on the VAT declaration line the total pre-tax amount of this reverse charge. The tax paid is deductible under the conditions of the common law.
The invoice related to the operations impacted by the reverse charge mechanisms does not have to specify the VAT due. However, it must indicate that the customer has already paid the due VAT and must be marked as "Charge procedure".
Prerequisites:
- In Customer and Supplier record sheets, the country determines the tax zone.
- The purchased product must have a VAT rate of 20% by default.
You must then:
- set up the report template for VAT reverse charge procedure, from Tools > Setup > Reports setup > Accounting.
- set up the VAT account to generate the reverse charge entry (by default 4452), from Tools > Setup > General setup > Accounting > VAT management > VAT declaration assistant, under the Book-keeping Accounts section.
- generate the reverse charge entry: an entry is automatically generated each time an invoice for a supplier whose country is marked as EU is validated.
To reverse the charge procedure for the VAT:
1 | Go to Accounting > Periodic works > Reverse charge procedure for VAT. |
2 | Select the period to take into account, then click on |
3 | Check Start printing to get this result in printing format. |