When doing the VAT declaration (in France), companies have to declare only the VAT they received/paid.

Therefore, Odoo need to take into account if an invoice is registered as paid or not in order to prepare a correct VAT report. 

Steps to follow: 

1. Accounting / Configuration / 

Set up the Tax Return Periodicity and especially the Journal related to it, and SAVE the changes done. 

2. Configure your tax account (payable / receivable and advance ) on your Tax group

3. Configure your Tax : go on Accounting/Configuration/Taxes, and on each taxes you will use in your business, go on "Advanced option" and select "Tax due" Based on Payment.

==> Based on Payment: the tax is due as soon as the payment of the invoice is received.

You will then have to select a "Cash Basis Transition Account" = Account used to transition the tax amount for cash basis taxes. It will contain the tax amount as long as the original invoice has not been reconciled ; at reconciliation, this amount cancelled on this account and put on the regular tax account.

That way, only the taxes in PAID invoiced will be taken into account for the computing the tax report. 

4. When you now ask Odoo to compute the Tax report, it will only take into account the VAT that were paid (to suppliers) or receive (from customers). 

==> Tax report ; select the right period & close the journal entry ; verify the accounting entry created and either post it or either wait for other payment to come and then update (REFRESH button) the journal entry.