TVA à charge

19:46 Mar 14, 2021 

Thanks Daryo. There was a bit more context at the bottom:so for more info, the stamp has been applied by the recipient of the invoice (the invoice is a statement of account to the recipient). On some pages where the other option TVA à credit has been ticked the actual invoices does still have a VAT line.
Then also, it's an Italian company working in Algeria BUT the imports are actually across north Africa. That said the stamp also appears on some invoices that they have received for more basic services such as catering.

17:13 Mar 14, 2021 

some more details are needed

Who is getting invoiced and who is doing the invoicing.

Who is putting these stamps on invoices - the Algerian taxman or the Italian taxman? Or some accountant?

When you say "imported" do you mean "imported in Italy" or "imported in Algeria"?

There is a VAT system in both Algeria and Italy, so clarifications would help.

If these stamps are in French, you would expect them to be the doing of the Algerian customs?

Also, if this Italian company has a branch based in Algeria, that branch would be subjected to the Algerian VAT system.

So what would be needed is to get a clear picture of the Algerian ways of dealing with VAT?

Any more details?

16:52 Mar 14, 2021 

regarding this specific ST, like

-- WHO exactly is putting these stamps on invoices,
-- AT WHAT STAGE of the invoice processing,
-- for WHOSE BENEFIT - i.e. who exactly is supposed to act one way or another depending on how these stamps are filled,

all that could be reasonably assumed amounts to no more than:

-- box "TVA à charge" ticked = the VAT from this invoice should be accounted on the DEBIT side of some account

-- box "TVA à credit" ticked = the VAT from this invoice should be accounted on the CREDIT side of some account

the pair "à charge / à credit" makes perfect sense in accounting, nothing "strange" to see there ...

But more context needed to be really sure of anything.

17:13 Mar 13, 2021 

It is obviously not both. The asker is very well in a position to see that. Besides, the definition and link I provided do reflect the distinction that TVA à charge refers to payable tax while TVA à credit refers to refundable tax. http://https://www.onca.dz/articles/files/file-pDc1rcWLMyN94...

14:36 Mar 13, 2021 

Hi Tony. Some of the invoices do relate to imports yes, some don't. But the recipient is an Italian co working in Algeria. Perhaps that plays a part. Thanks

14:08 Mar 13, 2021 

In some countries companies can set off VAT paid versus VAT charge, or some other VAT mechanism applies.
Like my local "Bureau Vallée" business supplies shop lists prices with and without VAT, presumably for that reason.
https://www.gov.uk/reclaim-vat

14:04 Mar 13, 2021 

As Conor's ref. mentions importation, does that relate also to your context? If so, then I'd assume it means VAT payable, as distinct from, say, VAT reclaimable (though I don't know the official term for that!)

13:55 Mar 13, 2021 

oh perhaps TVA à credit could refer to sums already available on their account so no need to pay more? But in this case, they do need to apply the VAT?

13:54 Mar 13, 2021 

so for more info, the stamp has been applied by the recipient of the invoice (the invoice is a statement of account to the recipient). On some pages where the other option TVA à credit has been ticked the actual invoices does still have a VAT line.