Barter takes place within a secure legal framework. Exchanges of goods or services or counterparts are cross-selling operations. Accounts are settled in exchange of other products or services rather than by a payment in cash.
Invoices are issued for each operation. From the moment these invoices are sent, the tax and accounting protocols are the same as those used for traditional cash sales.
The operation is recorded as a purchase for one of the parties and as a sale for the other party, in special “client arrears by compensation” or “supplier arrears” accounts.
Herein lays the great advantage of this model: companies can invest without drawing on their treasury.