[Belgian or foreign] companies that develop an economic activity on Belgian territory are required to comply with a number of VAT o bligations. Businesses must keep accounts appropriate to the scope of their activities in order to enable VAT to be applied and controlled. In particular, the accounting authorities must have an input invoice [in which they enter the supply of goods and services, imports, intra-Community acquisitions of goods, etc.], an outgoing invoice [in which they enter sales invoices, transfers of goods and related corrective documents] and, where applicable, a revenue journal. The clarity of Exacompta lines and their print quality with a special green ink have been recognized and appreciated for years. The 110 g/m2 paper is lightly tinted, specially designed to rest the eyesight, and matte for easy and clean writing It is FSC# certified, a responsible forest management method. The glossy card cover comes from our Clairefontaine paper mills, it is noble, rigid, resistant and ecological. Exacompta stitches and registers are 100% made in France.