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Overview of country specific accounting and VAT/Tax legislation

Accounting Requirements

Accounting Books:
  • Posting Journal (Journal Général)
  • Detailed Trial Balance (Grand Livre)
  • Trial Balance Reports (Bilan
  • Subledger Reports
Other Requirements:
  • National Chart of Accounts (Plan de Compta)

VAT/Tax Requirements

Applicable Types
  • VAT (IVA)
  • Import VAT
VAT/Tax Books:
  • EU Sales Listing (VIES)
  • Intrastat Listing
Other Requirements:
  • Reporting of payments to consultants (DAS2)

Usual Business Requirements

  • Electronic payments of vendors


Requirements that exist in most countries, e.g. documentation of transactions, Annual Accounts or periodic reporting of VAT totals, are NOT listed above if no specific legislation exists about format or content.


DISLAIMER: No responsibility is taken of the correctness of above information. The specific accounting and VAT/Tax requirements for a company should always be confirmed with local auditors. The listed issues may not be applicable for all types of companies as well as additional issues may exist depending on the specific type of business.