FR TVA sur Encaissements
Cash-basis VAT (TVA sur les encaissements) timing tracker, payment-driven VAT recognition and CA3 adjustment journals for French services.
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VAT on services recognised when the customer pays
TVA sur les encaissements: timing events per payment and per rate, declaration periods with a CA3 worksheet per rate and the adjustment entry
Under the encaissements regime the VAT on services is due when the customer pays, not when you invoice. Every payment reconciled with an eligible invoice creates timing events that split the paid amount over the invoice's VAT rates; a declaration period gathers them into a worksheet per rate with its CA3 lines, and posts the adjustment entry between the pending and the due VAT accounts. Each invoice shows how much of its VAT is already recognised.
Key features
The right regime per invoice
Invoices with services follow the company regime or the customer's own; invoices of goods only stay on débits. Without a configuration nothing is guessed.
Timing on payment
Registering a payment reconciled with an eligible invoice creates one timing event per VAT rate, pro-rata to the amount paid; a partial payment recognises its part.
Declaration periods
A period collects the timing events of its dates into a worksheet per rate with base and VAT collected and deductible and the CA3 lines of each rate.
Adjustment entry
The period posts the entry moving the recognised VAT from the pending accounts to the collected and deductible accounts.
Recognised VAT on the invoice
Each invoice shows VAT recognised, VAT pending and an over-recognition flag, with its timing events.
Rebuild a period
Run the wizard on any date range to (re)build the timing of its payments and open a declaration period.
Screenshots
Odoo 19.0 with the data of an electrical contractor in Lyon, English interface; the same screens apply to Odoo 18.0 and 20.0.
1. October declaration period
VAT collected and deductible of the month per rate, with the CA3 lines.
2. Timing events
Payments of service invoices split into base and VAT due, partial payments included.
3. Invoice with partial payment
The VAT recognised and the VAT still pending on an invoice paid in part.
4. Declaration periods
One period per month with its totals and state.
5. VAT rates
20 %, 10 %, 5.5 % and 2.1 % with their CA3 lines.
Why this app
✓ VAT declared when the money is in, as the regime requires.
✓ Partial payments recognised for the part paid.
✓ A worksheet per rate ready for the CA3.
✓ The adjustment entry posted, not computed by hand.
Get started
Settings
Set the regime, pending and due VAT accounts and journal.
Invoice
Invoice your services as usual.
Pay
Register the payments: timing is created.
Declare
Run the period, post the adjustment.
Questions
What about goods?
An invoice of goods only stays on débits and creates no timing event.
Does the module file the CA3?
No. It gives the per-rate worksheet and the adjustment entry; you file the return yourself.
En français
FR TVA sur Encaissements constate la TVA sur prestations de services au paiement : chaque encaissement crée les événements par taux, la période de déclaration les regroupe par ligne de CA3 et passe l'écriture de régularisation.
- Régime encaissements ou débits par société et par client
- Ventes de biens seules : toujours sur les débits
- Événements par paiement et par taux, paiements partiels compris
- Période de déclaration avec lignes CA3 par taux
- Écriture de régularisation entre comptes d'attente et TVA exigible
- TVA constatée et restante sur chaque facture
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0), Community and Enterprise
- License: OPL-1
- Languages: English, French
- Depends on: account
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-30 · Version: 19.0.1.0.20
User guides (PDF)
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