TVA sur les débits


Senior Member
French (lawyer)
As a general rule, VAT is due by collectors when they sell goods or perform a service. ("TVA sur les débits")

But they can choose to be liable for VAT only when they are paid by the customer ("TVA sur les encaissements").

Do you have the same system in the US/UK/Can... ? And most importantly, how would you translate both French expressions?
Last edited:
  • bloomiegirl

    Senior Member
    US English
    No VAT in the USA! Proz gives "VAT paid on charges," but your description sounds to me more like "VAT due upon payment."*
    Again, I repeat: no VAT in the USA, so I have no real life experience with this.

    *Edit: Oops. Google count is zero.


    Senior Member
    English - Southern England
    Firstly, I'd say VAT is due from collectors (not 'by') when they sell goods (and what do you mean here by 'collectors'? Is that something more specific than 'vendors')

    The UK VAT system allows for both modes:

    Using standard VAT accounting, you pay VAT on your sales whether or not your customer has paid you. Using cash accounting, you do not need to pay VAT until your customer has paid you. If your customer never pays you, you never have to pay the VAT.

    You can use cash accounting if your estimated turnover during the next tax year is not more than £1.35 million. You can, continue to use cash accounting until your estimated turnover exceeds £1.6 million.