---
title: "VAT closure"
weight: 40
description: "Automatically generate VAT closure entries for a given period."
source_hash: "269d08f2"
---

# VAT closure

The VAT closure generates the accounting entries that clear the collected and deductible VAT accounts for a given period, showing the net VAT due or the VAT credit.

## Access

**Accounting > Accounting Assistant > VAT closure**

## Workflow

### 1. Select the period

Choose the month to close via the quick links (months of the current year) or the month/year selector.

![Period selection for the VAT closure](screenshots/liquidation-tva-periode.webp)

### 2. Check the calculated amounts

The module analyzes the ledger and automatically calculates:

- **Deductible VAT** -- Amounts of the deductible VAT accounts
- **Collected VAT** -- Amounts of the collected VAT and reverse-charged VAT payable accounts
- **Result** -- Difference between collected VAT and deductible VAT
- **VAT credit carry forward** -- VAT credit left on account 44567 by the previous period's closure
- **Holiday deposits** -- Deposit and recovery amounts (account 44581)

The proposed VAT accounts follow your chart of accounts:

- the accounts set in Dolibarr (**Accounting > Setup > Default accounts**: VAT on sales, VAT on purchases, reverse charge accounts) ;
- the accounts indicated for each rate in the VAT rates dictionary, for your company's country ;
- any 4452, 4456 or 4457 account carrying a balance over the period, even if not set anywhere.

A collected VAT account 44571015 filled in the rates dictionary is therefore proposed and cleared like the others. The VAT to pay is posted to the VAT payment account set in Dolibarr, 44551 by default.

The credit carry forward is the debit balance of account 44567 before the first day of the period. If the previous month's closure produced a credit, it is therefore proposed automatically and deducted from the VAT to pay. Once carried forward, 44567 returns to zero and the credit is not proposed a second time.

The amounts are pre-filled but editable. Adjust them if needed before generating the entries.

Two kinds of amounts coexist in this form, and they are not rounded the same way:

- **The VAT accounts** (deductible, collected, 44567, 44581) are cleared for their exact amount, down to the cent. It is the only way to actually bring them to zero. If they were rounded to the euro, a few cents would remain each month and would accumulate without ever being cleared.
- **The VAT to pay** (44551) and the **VAT credit** (44567) carry the amount declared on the CA3, rounded to the euro, since that is exactly the sum that will be paid to the tax authorities or carried forward.

### 3. Preview the entries

Click **Preview** to see the detail of the entries that will be created.

Since the VAT accounts are cleared to the cent while the VAT to pay is rounded to the euro, a difference of a few cents almost always appears. The module automatically posts it to a rounding difference account, added as the last line of the preview:

- a **debit on account 658** when the declared amount is higher than what the ledger says (the company pays a little more than its real debt, it is an expense) ;
- a **credit on account 758** in the opposite case (it pays a little less, it is income).

These two accounts are configurable, see [Configuration](/accountingassistant/configuration).

Example with a ledger carrying 79.78 of deductible VAT, 2,774.48 of collected VAT at 20% and 9.25 at 8.5%:

| Account | Label | Debit | Credit |
|---------|-------|-------|--------|
| 44571200 | Collected VAT 20% | 2 774,48 | |
| 44571085 | Collected VAT 8.5% | 9,25 | |
| 658 | Rounding difference | 0,05 | |
| 44566 | VAT on other goods and services | | 79,78 |
| 44551 | VAT to pay | | 2 704,00 |
| **Total** | | **2 783,78** | **2 783,78** |

The three VAT accounts return to zero, 44551 correctly carries the 2,704 euros declared on the CA3, and the 5-cent difference is booked as an expense.

> **Warning:** If the rounding difference reaches 1 euro or more, a warning is displayed. It is then no longer a simple rounding but a divergence between the entered amounts and the ledger balances. Check your amounts before generating: the module does not block, but the difference would go to expense or income without any other trace.

> **Note:** If no rounding difference account is configured, the module cannot balance the entry and refuses to generate it. Fill them in the module configuration.

### 4. Generate the entries

Click **Generate entries** then confirm. The closure entries are created in the ledger.

![Generated VAT closure entries](screenshots/liquidation-tva-ecritures.webp)

## Existing closure

If closure entries already exist for the selected period, the page displays them. You can:

- **Modify the values** -- Delete the existing entries and create new ones
- **Delete the entries** -- Remove the closure entries (with confirmation)