Francois Boye Nov 19, 2020:

@ Elizabeth

I found the definition of butoir in public finances. See my second translation.

Elizabeth Kulikov (asker) Nov 19, 2020:

Wow, I've been a bit slow about this one. You have all been very helpful. Thanks so much, Francois Boye. In this case, I am going to put "VAT credit balance" or "differential rate."

SafeTex Nov 19, 2020:

@ Phil Opps, I now see that you said "buffer" in the discussion. Sorry about that. Do you want to post it instead of me?

Francois Boye Nov 19, 2020:

@ Asker:

The text attached says 'différentiel de taux, communément appelé butoir'

Suzie Withers Nov 19, 2020:

So it's a tax credit resulting from difference between VAT on sales and VAT on purchases
I'm not sure if we have a nice neat term for that... could you use something like "VAT credit balance" or something?

polyglot45 Nov 19, 2020:

a "butoir" is a limit (date butoir = date limite = deadline)

Elizabeth Kulikov (asker) Nov 19, 2020:

There's also, in a table: "Soit un montant de TVA à rembourser au titre du butoir de 6,000,000"

Elizabeth Kulikov (asker) Nov 19, 2020:

Yes i can. These are separate headings with no context (above), but another segment reads:
"Le remboursement de TVA concerne le crédit de taxe cumulé à la date du 31 décembre résultant du différentiel de taux, communément appelé butoir, qui a pour origine la différence entre le taux de TVA appliqué sur le chiffre d'affaires et celui grevant les coûts de production."

philgoddard Nov 19, 2020:

It means buffer, presumably in the financial sense. You say there's not much context, but could you share what you have?