diff --git a/htdocs/compta/tva/clients.php b/htdocs/compta/tva/clients.php
index 8a75c21e92b..5cff8a4b94d 100644
--- a/htdocs/compta/tva/clients.php
+++ b/htdocs/compta/tva/clients.php
@@ -40,8 +40,7 @@ $langs->load("other");
 
 // Date range
 $year=GETPOST("year");
-if (empty($year))
-{
+if (empty($year)) {
 	$year_current = strftime("%Y",dol_now());
 	$year_start = $year_current;
 } else {
@@ -51,14 +50,13 @@ if (empty($year))
 $date_start=dol_mktime(0,0,0,$_REQUEST["date_startmonth"],$_REQUEST["date_startday"],$_REQUEST["date_startyear"]);
 $date_end=dol_mktime(23,59,59,$_REQUEST["date_endmonth"],$_REQUEST["date_endday"],$_REQUEST["date_endyear"]);
 // Quarter
-if (empty($date_start) || empty($date_end)) // We define date_start and date_end
-{
+if (empty($date_start) || empty($date_end)) {// We define date_start and date_end
     $q=GETPOST("q");
-    if (empty($q))
-	{
-		if (isset($_REQUEST["month"])) { $date_start=dol_get_first_day($year_start,$_REQUEST["month"],false); $date_end=dol_get_last_day($year_start,$_REQUEST["month"],false); }
-		else
-		{
+    if (empty($q)) {
+		if (isset($_REQUEST["month"])) {
+            $date_start=dol_get_first_day($year_start,$_REQUEST["month"],false);
+            $date_end=dol_get_last_day($year_start,$_REQUEST["month"],false);
+        } else {
 		    $month_current = strftime("%m",dol_now());
 		    if ($month_current >= 10) $q=4;
             elseif ($month_current >= 7) $q=3;
@@ -66,23 +64,41 @@ if (empty($date_start) || empty($date_end)) // We define date_start and date_end
             else $q=1;
 		}
 	}
-	if ($q==1) { $date_start=dol_get_first_day($year_start,1,false); $date_end=dol_get_last_day($year_start,3,false); }
-	if ($q==2) { $date_start=dol_get_first_day($year_start,4,false); $date_end=dol_get_last_day($year_start,6,false); }
-	if ($q==3) { $date_start=dol_get_first_day($year_start,7,false); $date_end=dol_get_last_day($year_start,9,false); }
-	if ($q==4) { $date_start=dol_get_first_day($year_start,10,false); $date_end=dol_get_last_day($year_start,12,false); }
+	if ($q==1) {
+        $date_start=dol_get_first_day($year_start,1,false);
+        $date_end=dol_get_last_day($year_start,3,false);
+    }
+	if ($q==2) {
+        $date_start=dol_get_first_day($year_start,4,false);
+        $date_end=dol_get_last_day($year_start,6,false);
+    }
+	if ($q==3) {
+        $date_start=dol_get_first_day($year_start,7,false);
+        $date_end=dol_get_last_day($year_start,9,false);
+    }
+	if ($q==4) {
+        $date_start=dol_get_first_day($year_start,10,false);
+        $date_end=dol_get_last_day($year_start,12,false);
+    }
 }
 
 $min = GETPOST("min");
-if (empty($min)) $min = 0;
+if (empty($min)) {
+    $min = 0;
+}
 
 // Define modetax (0 or 1)
 // 0=normal, 1=option vat for services is on debit
 $modetax = $conf->global->TAX_MODE;
-if (isset($_REQUEST["modetax"])) $modetax=$_REQUEST["modetax"];
+if (isset($_REQUEST["modetax"])) {
+    $modetax=$_REQUEST["modetax"];
+}
 
 // Security check
 $socid = GETPOST('socid','int');
-if ($user->societe_id) $socid=$user->societe_id;
+if ($user->societe_id) {
+    $socid=$user->societe_id;
+}
 $result = restrictedArea($user, 'tax', '', '', 'charges');
 
 
@@ -96,9 +112,10 @@ $company_static=new Societe($db);
 
 $morequerystring='';
 $listofparams=array('date_startmonth','date_startyear','date_startday','date_endmonth','date_endyear','date_endday');
-foreach($listofparams as $param)
-{
-	if (GETPOST($param)!='') $morequerystring.=($morequerystring?'&':'').$param.'='.GETPOST($param);
+foreach($listofparams as $param) {
+    if (GETPOST($param)!='') {
+        $morequerystring.=($morequerystring?'&':'').$param.'='.GETPOST($param);
+    }
 }
 
 llxHeader('','','','',0,0,'','',$morequerystring);
@@ -110,8 +127,7 @@ $fsearch.='  '.$langs->trans("SalesTurnoverMinimum").': ';
 $fsearch.='  <input type="text" name="min" id="min" value="'.$min.'" size="6">';
 
 // Affiche en-tete du rapport
-if ($modetax==1)	// Calculate on invoice for goods and services
-{
+if ($modetax==1) {	// Calculate on invoice for goods and services
     $name=$langs->trans("VATReportByCustomersInDueDebtMode");
 	$calcmode=$langs->trans("CalcModeVATDebt");
     $calcmode.='<br>('.$langs->trans("TaxModuleSetupToModifyRules",DOL_URL_ROOT.'/admin/taxes.php').')';
@@ -123,8 +139,11 @@ if ($modetax==1)	// Calculate on invoice for goods and services
     $description.=$langs->trans("RulesVATDueProducts");
     //if ($conf->global->MAIN_MODULE_COMPTABILITE || $conf->global->MAIN_MODULE_ACCOUNTING) $description.='<br>'.img_warning().' '.$langs->trans('OptionVatInfoModuleComptabilite');
     //if (! empty($conf->global->MAIN_MODULE_COMPTABILITE)) $description.='<br>'.$langs->trans("WarningDepositsNotIncluded");
-    if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) $description.='<br>'.$langs->trans("DepositsAreNotIncluded");
-	else  $description.='<br>'.$langs->trans("DepositsAreIncluded");
+    if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+        $description.='<br>'.$langs->trans("DepositsAreNotIncluded");
+    } else {
+        $description.='<br>'.$langs->trans("DepositsAreIncluded");
+    }
 	$description.=$fsearch;
 	$builddate=time();
     //$exportlink=$langs->trans("NotYetAvailable");
@@ -132,14 +151,17 @@ if ($modetax==1)	// Calculate on invoice for goods and services
 	$elementcust=$langs->trans("CustomersInvoices");
 	$productcust=$langs->trans("Description");
 	$amountcust=$langs->trans("AmountHT");
-	if ($mysoc->tva_assuj) $vatcust.=' ('.$langs->trans("ToPay").')';
+	if ($mysoc->tva_assuj) {
+        $vatcust.=' ('.$langs->trans("ToPay").')';
+    }
 	$elementsup=$langs->trans("SuppliersInvoices");
 	$productsup=$langs->trans("Description");
 	$amountsup=$langs->trans("AmountHT");
-	if ($mysoc->tva_assuj) $vatsup.=' ('.$langs->trans("ToGetBack").')';
+	if ($mysoc->tva_assuj) {
+        $vatsup.=' ('.$langs->trans("ToGetBack").')';
+    }
 }
-if ($modetax==0) 	// Invoice for goods, payment for services
-{
+if ($modetax==0) {	// Invoice for goods, payment for services
     $name=$langs->trans("VATReportByCustomersInInputOutputMode");
     $calcmode=$langs->trans("CalcModeVATEngagement");
     $calcmode.='<br>('.$langs->trans("TaxModuleSetupToModifyRules",DOL_URL_ROOT.'/admin/taxes.php').')';
@@ -150,8 +172,11 @@ if ($modetax==0) 	// Invoice for goods, payment for services
     $description.=' '.$langs->trans("DepositsAreIncluded");
     $description.='<br>';
     $description.=$langs->trans("RulesVATInProducts");
-    if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) $description.=' '.$langs->trans("DepositsAreNotIncluded");
-	else  $description.=' '.$langs->trans("DepositsAreIncluded");
+    if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) {
+        $description .= ' ' . $langs->trans("DepositsAreNotIncluded");
+    } else {
+        $description .= ' ' . $langs->trans("DepositsAreIncluded");
+    }
     //if ($conf->global->MAIN_MODULE_COMPTABILITE || $conf->global->MAIN_MODULE_ACCOUNTING) $description.='<br>'.img_warning().' '.$langs->trans('OptionVatInfoModuleComptabilite');
     //if (! empty($conf->global->MAIN_MODULE_COMPTABILITE)) $description.='<br>'.$langs->trans("WarningDepositsNotIncluded");
     $description.=$fsearch;
@@ -161,11 +186,15 @@ if ($modetax==0) 	// Invoice for goods, payment for services
 	$elementcust=$langs->trans("CustomersInvoices");
 	$productcust=$langs->trans("Description");
 	$amountcust=$langs->trans("AmountHT");
-	if ($mysoc->tva_assuj) $vatcust.=' ('.$langs->trans("ToPay").')';
+	if ($mysoc->tva_assuj) {
+        $vatcust.=' ('.$langs->trans("ToPay").')';
+    }
 	$elementsup=$langs->trans("SuppliersInvoices");
 	$productsup=$langs->trans("Description");
 	$amountsup=$langs->trans("AmountHT");
-	if ($mysoc->tva_assuj) $vatsup.=' ('.$langs->trans("ToGetBack").')';
+	if ($mysoc->tva_assuj) {
+        $vatsup.=' ('.$langs->trans("ToGetBack").')';
+    }
 }
 report_header($name,$nomlink,$period,$periodlink,$description,$builddate,$exportlink,array(),$calcmode);
 
@@ -199,25 +228,18 @@ $parameters["direction"] = 'sell';
 $hookmanager->initHooks(array('externalbalance'));
 $reshook=$hookmanager->executeHooks('addStatisticLine',$parameters,$object,$action);    // Note that $action and $object may have been modified by some hooks
 
-if (is_array($coll_list))
-{
+if (is_array($coll_list)) {
 	$var=true;
 	$total = 0;  $totalamount = 0;
 	$i = 1;
-	foreach($coll_list as $coll)
-	{
-		if($min == 0 or ($min > 0 && $coll->amount > $min))
-		{
+	foreach ($coll_list as $coll) {
+		if ($min == 0 or ($min > 0 && $coll->amount > $min)) {
 			$var=!$var;
 			$intra = str_replace($find,$replace,$coll->tva_intra);
-			if(empty($intra))
-			{
-				if($coll->assuj == '1')
-				{
+			if(empty($intra)) {
+				if($coll->assuj == '1') {
 					$intra = $langs->trans('Unknown');
-				}
-				else
-				{
+				} else {
 					//$intra = $langs->trans('NotRegistered');
 					$intra = '';
 				}
@@ -245,16 +267,15 @@ if (is_array($coll_list))
     print '<td class="nowrap" align="right">'.price($totalamount).'</td>';
 	print '<td class="nowrap" align="right">'.price($total).'</td>';
 	print '</tr>';
-}
-else
-{
+} else {
 	$langs->load("errors");
-	if ($coll_list == -1)
-		print '<tr><td colspan="5">'.$langs->trans("ErrorNoAccountancyModuleLoaded").'</td></tr>';
-	else if ($coll_list == -2)
-		print '<tr><td colspan="5">'.$langs->trans("FeatureNotYetAvailable").'</td></tr>';
-	else
-		print '<tr><td colspan="5">'.$langs->trans("Error").'</td></tr>';
+	if ($coll_list == -1) {
+        print '<tr><td colspan="5">' . $langs->trans("ErrorNoAccountancyModuleLoaded") . '</td></tr>';
+    } else if ($coll_list == -2) {
+        print '<tr><td colspan="5">' . $langs->trans("FeatureNotYetAvailable") . '</td></tr>';
+    } else {
+        print '<tr><td colspan="5">' . $langs->trans("Error") . '</td></tr>';
+    }
 }
 
 //print '</table>';
@@ -280,25 +301,18 @@ $coll_list = vat_by_thirdparty($db,0,$date_start,$date_end,$modetax,'buy');
 
 $parameters["direction"] = 'buy';
 $reshook=$hookmanager->executeHooks('addStatisticLine',$parameters,$object,$action);    // Note that $action and $object may have been modified by some hooks
-if (is_array($coll_list))
-{
+if (is_array($coll_list)) {
 	$var=true;
 	$total = 0;  $totalamount = 0;
 	$i = 1;
-	foreach($coll_list as $coll)
-	{
-		if($min == 0 or ($min > 0 && $coll->amount > $min))
-		{
+	foreach ($coll_list as $coll) {
+		if ($min == 0 or ($min > 0 && $coll->amount > $min)) {
 			$var=!$var;
 			$intra = str_replace($find,$replace,$coll->tva_intra);
-			if(empty($intra))
-			{
-				if($coll->assuj == '1')
-				{
+			if (empty($intra)) {
+				if ($coll->assuj == '1') {
 					$intra = $langs->trans('Unknown');
-				}
-				else
-				{
+				} else {
 					//$intra = $langs->trans('NotRegistered');
 					$intra = '';
 				}
@@ -338,16 +352,15 @@ if (is_array($coll_list))
     print '<td class="liste_total nowrap" align="right"><b>'.price(price2num($diff,'MT'))."</b></td>\n";
     print "</tr>\n";
 
-}
-else
-{
+} else {
 	$langs->load("errors");
-	if ($coll_list == -1)
-		print '<tr><td colspan="5">'.$langs->trans("ErrorNoAccountancyModuleLoaded").'</td></tr>';
-	else if ($coll_list == -2)
-		print '<tr><td colspan="5">'.$langs->trans("FeatureNotYetAvailable").'</td></tr>';
-	else
-		print '<tr><td colspan="5">'.$langs->trans("Error").'</td></tr>';
+	if ($coll_list == -1) {
+        print '<tr><td colspan="5">' . $langs->trans("ErrorNoAccountancyModuleLoaded") . '</td></tr>';
+    } else if ($coll_list == -2) {
+        print '<tr><td colspan="5">' . $langs->trans("FeatureNotYetAvailable") . '</td></tr>';
+    } else {
+        print '<tr><td colspan="5">' . $langs->trans("Error") . '</td></tr>';
+    }
 }
 
 print '</table>';