Output IGI
The IGI you charged your customers on the invoices you issued during the period.
This is the amount owed to the tax authority. It is calculated line by line on the taxable amount using the rate applicable to each transaction and accumulates in the period register.
An example
An invoice with a €1,200 taxable amount at the standard rate generates €54 of output IGI.
The typical mistake
Recording it as revenue. It is not revenue; you collect it from the client before paying it to the authority, so it is recorded as a liability.
How it appears in AndCompta
Each issued invoice feeds the period's output-IGI register. By the deadline, the total is already available, and you can drill from any figure back to the invoice that generated it.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.