XML 46 R18.htm IDEA: XBRL DOCUMENT v3.22.1
Trade and Other Receivables
 12 Months Ended
Dec. 31, 2021
Trade and other receivables [abstract]  
Trade and Other Receivables TRADE AND OTHER RECEIVABLES
Trade and other receivables consisted of the following:
Trade and other receivables - TotalAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade receivables, net207 793 57 
Research tax credit9,585 7,911 5,282 
Social security costs receivables5 24 4 
VAT receivables1,814 2,766 1,038 
Grants receivables3 3 5 
Other receivables420 422 852 
TOTAL12,033 11,919 7,239 
Trade and other receivables - CurrentAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade receivables, net207 793 57 
Research tax credit9,585 7,911 5,282 
Social security costs receivables5 24 4 
VAT receivables1,814 2,766 1,038 
Grants receivables3 3 3 
Other receivables420 422 852 
TOTAL12,033 11,919 7,236 
Trade and other receivables - Non-currentAs of
(in € thousands)2019/12/312020/12/312021/12/31
Trade receivables, net— — — 
Research tax credit— — — 
Social security costs receivables— — — 
VAT receivables— — — 
Grants receivables— — 3 
Other receivables— — — 
TOTAL— — 3 
Trade receivables, net : See Note 19 "Operating Income”
Research tax credit
The research tax credit due for 2019, amounting to €9,585, was received in June 2020.
The research tax credit due for 2020, amounting to €7,911, was received in October 2021.
The research tax credit receivable for the year 2021 amounts to €5,282.
VAT receivables
The VAT receivable amounted to €1,038 at December 31, 2021.
The last VAT receivable due for 2021 was received in January 2022.
In comparison, the VAT receivable amount of €2,766 recognized at December 31, 2020 was notably due to an audit on the basis of documents, by the French revenue services, of the VAT refund requests started in August 2020, which as a consequence, increased the time for a refund from the French revenue services. This audit was completed in 2021 and the Company received €2,766 in 2021.
Other receivables
The line item “other receivables” primarily consists of credit notes from suppliers for €€752, €406, and €408 respectively as of December 31, 2021, December 31, 2020 and December 31, 2019.