Its value, which must be set between 0 and 1 (ranges included), reflects the proportion of use of the asset for taxable operations. Thus, the liability coefficient of an asset used exclusively to carry out operations off the VAT application scope will have value: 0, whereas that of an asset used exclusively to perform operations within the VAT application scope will be equal to 1, whether these operations are taxed or legally exonerated.
This value plays a role in the determination of the VAT deduction coefficient and collected VAT rate.
In creation mode, it is loaded by default with that associated with the entered VAT sector.
If the activity sector is not entered, it is initialized to 1 and can be modified: if value 0 is assigned to it, then the taxation coefficient is forced to 0 and cannot be modified any more. Conversely, if any other value is assigned to it, the taxation coefficient automatically takes value 1 and remains modifiable.
The entered value in creation mode becomes the reference liability coefficient being used.
After asset creation validation, this coefficient, if it is modified, becomes the Annual coefficient.