input VAT / output VAT

French translation: TVA en amont/TVA en aval

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	input VAT / output VAT
French translation:	TVA en amont/TVA en aval
Entered by:	A-Z Trans (X)

09:18 Mar 6, 2004

English to French translations [PRO]
Bus/Financial - Business/Commerce (general)

English term or phrase: input VAT / output VAT

This is part of a letter to the VAT authorities in France concerning VAT returns. The context is as follows :
"Our output VAT has fluctuated for the following reasons ...."
"Our input VAT has been relatively consistent" (followed by dates and figures).
Would it be correct to use 'TVA en amont' for input VAT and 'TVA en aval' for output VAT ? Any help/advice would be greatly appreciated.

Geoff KudoZ activity Questions: 55 (none open) Answers: 24 United Kingdom
Local time: 21:24

TVA en amont/TVA en aval

Explanation:
I think you are right
en amont=remboursée=input VAT
en aval= payée= output VAT

"relevant for input
VAT" (input VAT = "Vorsteuer", the tax you get back from the tax office). ...
TVA en amont leur sera remboursée
http://www.senat.fr/seances/s199611/s19961125/sc19961125034....

qu'ils ne paieront la TVA en aval que dix-huit ...

The value of input VAT can be offset against output VAT and the excess
output VAT is paid over to Customs and Excise.

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Note added at 2004-03-06 09:51:15 (GMT)
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1)
TERM TVA payée en amont

Reference Inventaire des impôts,CCE,1993

(1)
TERM VAT paid on inflows

1)
TERM TVA déductible

Reference Internat.Accounting Lex.,UEC-Comptes de groupe;Traduction française CCE-Terminologie EUROSTAT

Note {GRM} loc.f.
(2)
TERM taxe à la valeur ajoutée déductible

Reference Internat.Accounting Lex.,UEC-Comptes de groupe

Note {GRM} loc.f.
(3)
TERM TVA perçue en amont

Reference Internat.Accounting Lex.,UEC-Comptes de groupe

Note {GRM} loc.f.
(4)
TERM taxe à la valeur ajoutée perçue en amont

Reference Internat.Accounting Lex.,UEC-Comptes de groupe

Note {GRM} loc.f.

Definition value added tax which has been borne on goods and services acquired by a business

Reference Internat.Account.Lex.,UEC-Group Accounts
(1)
TERM value added tax on input

Selected response from:

A-Z Trans (X)

Grading comment

Thank you very much, this confirms what I thought
4 KudoZ points were awarded for this answer

Summary of answers provided

TVA en amont/TVA en aval

A-Z Trans (X)

Discussion entries: 4

Answers

29 mins confidence:

TVA en amont/TVA en aval

A-Z Trans (X)
Works in field
Native speaker of:

English,

French
PRO pts in category: 12

Grading comment

Thank you very much, this confirms what I thought

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