diff --git a/htdocs/compta/journal/purchasesjournal.php b/htdocs/compta/journal/purchasesjournal.php
index f1977f9f01a..96d5fd8bf86 100755
--- a/htdocs/compta/journal/purchasesjournal.php
+++ b/htdocs/compta/journal/purchasesjournal.php
@@ -97,9 +97,9 @@ $sql = "SELECT f.rowid, f.facnumber, f.type, f.datef, f.libelle,";
 $sql.= " fd.total_ttc, fd.tva_tx, fd.total_ht, fd.tva as total_tva, fd.product_type,";
 $sql.= " s.rowid as socid, s.nom as name, s.code_compta_fournisseur,";
 $sql.= " p.rowid as pid, p.ref as ref, p.accountancy_code_buy,";
-$sql.= " ct.accountancy_code_buy as account_tva";
+$sql.= " ct.accountancy_code_buy as account_tva, ct.recuperableonly";
 $sql.= " FROM ".MAIN_DB_PREFIX."facture_fourn_det fd";
-$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND ct.fk_pays = '".$idpays."'";
+$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND fd.info_bits = ct.recuperableonly AND ct.fk_pays = '".$idpays."'";
 $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."product p ON p.rowid = fd.fk_product";
 $sql.= " JOIN ".MAIN_DB_PREFIX."facture_fourn f ON f.rowid = fd.fk_facture_fourn";
 $sql.= " JOIN ".MAIN_DB_PREFIX."societe s ON s.rowid = f.fk_soc" ;
@@ -142,7 +142,8 @@ if ($result)
 		$tabfac[$obj->rowid]["lib"] = $obj->libelle;
 		$tabttc[$obj->rowid][$compta_soc] += $obj->total_ttc;
 		$tabht[$obj->rowid][$compta_prod] += $obj->total_ht;
-		$tabtva[$obj->rowid][$compta_tva] += $obj->total_tva;
+		if($obj->recuperableonly != 1)
+			$tabtva[$obj->rowid][$compta_tva] += $obj->total_tva;
 		$tabcompany[$obj->rowid]=array('id'=>$obj->socid,'name'=>$obj->name);
 
 		$i++;
@@ -238,4 +239,4 @@ print "</table>";
 llxFooter();
 
 $db->close();
-?>
\ No newline at end of file
+?>
diff --git a/htdocs/compta/journal/sellsjournal.php b/htdocs/compta/journal/sellsjournal.php
index c3cb58526ad..1e35607b1bb 100755
--- a/htdocs/compta/journal/sellsjournal.php
+++ b/htdocs/compta/journal/sellsjournal.php
@@ -99,12 +99,12 @@ $sql = "SELECT f.rowid, f.facnumber, f.type, f.datef, f.ref_client,";
 $sql.= " fd.product_type, fd.total_ht, fd.total_tva, fd.tva_tx, fd.total_ttc,";
 $sql.= " s.rowid as socid, s.nom as name, s.code_compta, s.client,";
 $sql.= " p.rowid as pid, p.ref as pref, p.accountancy_code_sell,";
-$sql.= " ct.accountancy_code_sell as account_tva";
+$sql.= " ct.accountancy_code_sell as account_tva, ct.recuperableonly";
 $sql.= " FROM ".MAIN_DB_PREFIX."facturedet fd";
 $sql.= " LEFT JOIN ".MAIN_DB_PREFIX."product p ON p.rowid = fd.fk_product";
 $sql.= " JOIN ".MAIN_DB_PREFIX."facture f ON f.rowid = fd.fk_facture";
 $sql.= " JOIN ".MAIN_DB_PREFIX."societe s ON s.rowid = f.fk_soc";
-$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND ct.fk_pays = '".$idpays."'";
+$sql.= " LEFT JOIN ".MAIN_DB_PREFIX."c_tva ct ON fd.tva_tx = ct.taux AND fd.info_bits = ct.recuperableonly AND ct.fk_pays = '".$idpays."'";
 $sql.= " WHERE f.entity = ".$conf->entity;
 $sql.= " AND f.fk_statut > 0";
 if (! empty($conf->global->FACTURE_DEPOSITS_ARE_JUST_PAYMENTS)) $sql.= " AND f.type IN (0,1,2)";
@@ -149,7 +149,8 @@ if ($result)
    		if (! isset($tabtva[$obj->rowid][$compta_tva])) $tabtva[$obj->rowid][$compta_tva]=0;
    		$tabttc[$obj->rowid][$compta_soc] += $obj->total_ttc;
    		$tabht[$obj->rowid][$compta_prod] += $obj->total_ht;
-   		$tabtva[$obj->rowid][$compta_tva] += $obj->total_tva;
+   		if($obj->recuperableonly != 1)
+   			$tabtva[$obj->rowid][$compta_tva] += $obj->total_tva;
    		$tabcompany[$obj->rowid]=array('id'=>$obj->socid, 'name'=>$obj->name, 'client'=>$obj->client);
    		$i++;
    	}