Vintro Pro
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Vintro Pro
NL · FR · EN
In France the Plan comptable général (PCG) sets the numbers. Goods you sell go to 707. Below that you may open an account of your own for the margin, such as 7071.
Written by Griet Coussement, founder of Vintro Pro and Vintiques Export
The short answer: on 707 Ventes de marchandises, or on a sub-account you open yourself, such as 7071.
The PCG is set out in ANC regulation no. 2014-03. Article 1011-5 says your chart follows the chart in article 1121-1. That chart has 707 Ventes de marchandises: sales of goods you buy to resell. It has no separate account for second-hand goods.
You may open one yourself. Article 1131-1: “Chaque compte à deux chiffres et plus peut être subdivisé en tant que de besoin.” Every account of two digits or more may be subdivided as needed. A sub-account always starts with the number above it. Under 707 that gives 7071, 7072 and so on.
The top three steps are in the PCG (art. 1121-1). The bottom one you open yourself (art. 1131-1).
| Account | Name in the PCG | What goes on it |
|---|---|---|
| 707 | Ventes de marchandises | Your sales, without VAT |
| 607 | Achats de marchandises | The pieces you buy |
| 401 | Fournisseurs | What you still owe a supplier or consignor |
| 44571 | TVA collectée | The VAT you owe, margin VAT included |
| 512 | Banques | Your bank account |
| 53 | Caisse | Your till, for cash |
| 58 | Virements internes | A transit account that returns to zero, such as cash moving to the bank |
All seven are in the PCG (art. 1121-1). How 53 and 58 work is described in art. 1215-53 and 1215-58. May you write 530 instead of 53? Yes: you may open an account with the same name and add a zero (art. 1131-2).
The PCG applies to anyone legally required to draw up annual accounts: a balance sheet, a profit and loss account and notes (art. 111-1).
Who has to draw up those accounts is set in other laws, such as the Code de commerce. We have not checked those for this page. If you trade as a micro-entrepreneur, ask your expert-comptable whether the PCG applies to you.
The taxable amount is “la différence entre le prix de vente et le prix d’achat”: the difference between selling price and purchase price (CGI art. 297 A, I, 1°).
You may also work out the margin per return period: all sales minus all purchases of that period (CGI art. 297 A, II).
Article 297 A is repealed from 1 January 2027. The rules move to the Code des impositions sur les biens et services (CIBS). The global method stays in force until new implementing rules take it over (Ordinance no. 2025-1247, art. 9 and 15).
Your account numbers come from the PCG, not from the CGI, so they stay the same. An example with every entry is in the guides Selling pieces on consignment and Working out margin VAT for a period.
Every piece you sell under the margin scheme then lands on that account, on the invoice in your accounts.
below that you choose. How it works in Belgium.
records yes; no law requires the RGS. How it works in the Netherlands.
sub-accounts allowed, such as 7071. That is this page.
each package numbers its own way. How it works in the UK.
Yes, for anyone who must draw up annual accounts. The chart follows the Plan comptable général, ANC regulation no. 2014-03 (art. 111-1 and 1011-5).
To 707 Ventes de marchandises. You may open a sub-account such as 7071: every account of two digits or more may be subdivided (art. 1131-1).
44571 TVA collectée, which sits under 4457 Taxes sur le chiffre d’affaires collectées.
The PCG calls cash 53 Caisse. You may open an account with the same name and add a zero, such as 530 (art. 1131-2).
In article 297 A of the Code général des impôts. From 1 January 2027 those rules move to the Code des impositions sur les biens et services (CIBS).
Vintro Pro posts every piece you sell to the account that matches its VAT treatment: standard, margin or export. You enter the numbers once, and the invoice in your accounts follows.
30 days free, no card number.