Comptyx journal

French VAT reverse-charge entry

When VAT is not charged by the supplier but due by the customer, the entry is not only 44566 / 401. The PCG uses 4452 for VAT due under reverse charge.

Principle

Construction reverse charge, intra-EU acquisitions, some imports: the customer self-assesses. You recognise both input VAT and VAT due, without paying VAT to the supplier.

Comptyx’s France profile maps vat_reverse_charge to 4452. The AI does not invent reverse charge: the engine applies it when the document and business rules require it.

Review

Check the reverse-charge wording on the invoice before export. A document without that wording must not create 4452 by magic.

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