diff --git a/.rubocop.yml b/.rubocop.yml
index 89595f901..9b23c3187 100644
--- a/.rubocop.yml
+++ b/.rubocop.yml
@@ -3,7 +3,7 @@ Metrics/LineLength:
 Metrics/MethodLength:
   Max: 30
 Metrics/CyclomaticComplexity:
-  Max: 9
+  Max: 12
 Metrics/PerceivedComplexity:
   Max: 9
 Metrics/AbcSize:
diff --git a/app/models/invoice.rb b/app/models/invoice.rb
index b052253ad..9533b89d2 100644
--- a/app/models/invoice.rb
+++ b/app/models/invoice.rb
@@ -188,7 +188,7 @@ class Invoice < ActiveRecord::Base
 
   def subscription_invoice?
     invoice_items.each do |ii|
-      return true if ii.subscription && !ii.subscription.expired?
+      return true if ii.subscription
     end
     false
   end
diff --git a/app/services/accounting_export_service.rb b/app/services/accounting_export_service.rb
new file mode 100644
index 000000000..8184cadc2
--- /dev/null
+++ b/app/services/accounting_export_service.rb
@@ -0,0 +1,200 @@
+# frozen_string_literal: true
+
+# Provides the routine to export the accounting data to an external accounting software
+class AccountingExportService
+  attr_reader :file, :encoding, :format, :separator, :log_code, :date_format
+
+  def initialize(file, columns, encoding = 'UTF-8', format = 'CSV', separator = ';')
+    @file = file
+    @encoding = encoding
+    @format = format
+    @separator = separator
+    @log_code = Setting.find_by(name: 'accounting-export_log-code').value
+    @date_format = Setting.find_by(name: 'accounting-export_date-format').value
+    @columns = columns
+  end
+
+  def export(start_date, end_date)
+    # build CVS content
+    content = ''
+    invoices = Invoice.where('created_at >= ? AND created_at <= ?', start_date, end_date).order('created_at ASC')
+    invoices.each do |i|
+      content << generate_rows(i)
+    end
+
+    # write content to file
+    File.open(file, "w:#{encoding}+b") { |f| f.puts content }
+  end
+
+  private
+
+  def generate_rows(invoice)
+    client_row(invoice) << "\n" <<
+      items_rows(invoice) << "\n" <<
+      vat_row(invoice) << "\n"
+  end
+
+  # Generate the "subscription" and "reservation" rows associated with the provided invoice
+  def items_rows(invoice)
+    rows = invoice.subscription_invoice? ? subscription_row(invoice) << "\n" : ''
+    invoice.invoice_items.each do |item|
+      rows << reservation_row(invoice, item) << "\n"
+    end
+  end
+
+  # Generate the "client" row, which contains the debit to the client account, all taxes included
+  def client_row(invoice)
+    row = ''
+    columns.each do |column|
+      case column
+      when :log_code
+        row << log_code
+      when :date
+        row << invoice.created_at.strftime(date_format)
+      when :account_code
+        row << account(invoice, :client)
+      when :account_label
+        row << account(invoice, :client, :label)
+      when :piece
+        row << invoice.reference
+      when :line_label
+        row << invoice.invoicing_profile.full_name
+      when :debit_origin
+        row << invoice.total / 100.0
+      when :credit_origin
+        row << 0
+      when :debit_euro
+        row << invoice.total / 100.0
+      when :credit_euro
+        row << 0
+      else
+        puts "Unsupported column: #{column}"
+      end
+      row << separator
+    end
+  end
+
+  # Generate the "reservation" row, which contains the credit to the reservation account, all taxes excluded
+  def reservation_row(invoice, item)
+    vat_rate = Setting.find_by(name: 'invoice_VAT-rate').value.to_f
+    wo_taxes = item.amount / (vat_rate / 100 + 1)
+    row = ''
+    columns.each do |column|
+      case column
+      when :log_code
+        row << log_code
+      when :date
+        row << invoice.created_at.strftime(date_format)
+      when :account_code
+        row << account(invoice, :reservation)
+      when :account_label
+        row << account(invoice, :reservation, :label)
+      when :piece
+        row << invoice.reference
+      when :line_label
+        row << item.description
+      when :debit_origin
+        row << 0
+      when :credit_origin
+        row << wo_taxes
+      when :debit_euro
+        row << 0
+      when :credit_euro
+        row << wo_taxes
+      else
+        puts "Unsupported column: #{column}"
+      end
+      row << separator
+    end
+  end
+
+  # Generate the "subscription" row, which contains the credit to the subscription account, all taxes excluded
+  def subscription_row(invoice)
+    subscription_item = invoice.invoice_items.select(&:subscription).first
+    vat_rate = Setting.find_by(name: 'invoice_VAT-rate').value.to_f
+    wo_taxes = subscription_item.amount / (vat_rate / 100 + 1)
+    row = ''
+    columns.each do |column|
+      case column
+      when :log_code
+        row << log_code
+      when :date
+        row << invoice.created_at.strftime(date_format)
+      when :account_code
+        row << account(invoice, :subscription)
+      when :account_label
+        row << account(invoice, :subscription, :label)
+      when :piece
+        row << invoice.reference
+      when :line_label
+        row << subscription_item.description
+      when :debit_origin
+        row << 0
+      when :credit_origin
+        row << wo_taxes
+      when :debit_euro
+        row << 0
+      when :credit_euro
+        row << wo_taxes
+      else
+        puts "Unsupported column: #{column}"
+      end
+      row << separator
+    end
+  end
+  # Generate the "VAT" row, which contains the credit to the VAT account, with VAT amount only
+  def vat_row(invoice)
+    # first compute the VAT amount
+    vat_rate = Setting.find_by(name: 'invoice_VAT-rate').value.to_f
+    vat = invoice.total - (invoice.total / (vat_rate / 100 + 1))
+    # now feed the row
+    row = ''
+    columns.each do |column|
+      case column
+      when :log_code
+        row << log_code
+      when :date
+        row << invoice.created_at.strftime(date_format)
+      when :account_code
+        row << account(invoice, :vat)
+      when :account_label
+        row << account(invoice, :vat, :label)
+      when :piece
+        row << invoice.reference
+      when :line_label
+        row << I18n.t('accounting_export.VAT')
+      when :debit_origin
+        row << vat
+      when :credit_origin
+        row << 0
+      when :debit_euro
+        row << vat
+      when :credit_euro
+        row << 0
+      else
+        puts "Unsupported column: #{column}"
+      end
+      row << separator
+    end
+  end
+
+  # Get the account code (or label) for the given invoice and the specified line type (client, vat, subscription or reservation)
+  def account(invoice, account, type = :code)
+    case account
+    when :client
+      Setting.find_by(name: "accounting-export_client-account-#{type.to_s}").value
+    when :vat
+      Setting.find_by(name: "accounting-export_VAT-account-#{type.to_s}").value
+    when :subscription
+      return if invoice.invoiced_type != 'Subscription'
+
+      Setting.find_by(name: "accounting-export_subscription-account-#{type.to_s}").value
+    when :reservation
+      return if invoice.invoiced_type != 'Reservation'
+
+      Setting.find_by(name: "accounting-export_#{invoice.invoiced.reservable_type}-account-#{type.to_s}").value
+    else
+      puts "Unsupported account #{account}"
+    end
+  end
+end
diff --git a/app/services/statistics_export_service.rb b/app/services/statistics_export_service.rb
index 58996a92e..9c51dad29 100644
--- a/app/services/statistics_export_service.rb
+++ b/app/services/statistics_export_service.rb
@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 require 'abstract_controller'
 require 'action_controller'
 require 'action_view'
@@ -13,7 +15,7 @@ class StatisticsExportService
     # query all stats with range arguments
     query = MultiJson.load(export.query)
 
-    @results = Elasticsearch::Model.client.search({index: 'stats', scroll: '30s', body: query})
+    @results = Elasticsearch::Model.client.search(index: 'stats', scroll: '30s', body: query)
     scroll_id = @results['_scroll_id']
     while @results['hits']['hits'].size != @results['hits']['total']
       scroll_res = Elasticsearch::Model.client.scroll(scroll: '30s', scroll_id: scroll_id)
@@ -22,9 +24,9 @@ class StatisticsExportService
     end
 
     ids = @results['hits']['hits'].map { |u| u['_source']['userId'] }
-    @users = User.includes(:profile).where(:id => ids)
+    @users = User.includes(:profile).where(id: ids)
 
-    @indices = StatisticIndex.all.includes(:statistic_fields, :statistic_types => [:statistic_sub_types])
+    @indices = StatisticIndex.all.includes(:statistic_fields, statistic_types: [:statistic_sub_types])
 
     ActionController::Base.prepend_view_path './app/views/'
     # place data in view_assigns
@@ -37,10 +39,10 @@ class StatisticsExportService
 
     content = av.render template: 'exports/statistics_global.xlsx.axlsx'
     # write content to file
-    File.open(export.file,"w+b") {|f| f.puts content }
+    File.open(export.file, 'w+b') { |f| f.puts content }
   end
 
-  %w(account event machine project subscription training space).each do |path|
+  %w[account event machine project subscription training space].each do |path|
     class_eval %{
       def export_#{path}(export)
 
@@ -76,7 +78,7 @@ class StatisticsExportService
         # write content to file
         File.open(export.file,"w+b") {|f| f.puts content }
       end
-    }
+    }, __FILE__, __LINE__ - 35
   end
 
-end
\ No newline at end of file
+end
diff --git a/config/locales/fr.yml b/config/locales/fr.yml
index e011c9103..2110ff832 100644
--- a/config/locales/fr.yml
+++ b/config/locales/fr.yml
@@ -126,6 +126,9 @@ fr:
     subscription_of_NAME_extended_starting_from_STARTDATE_until_ENDDATE: "Prolongement Abonnement (Jours gratuits) de %{NAME} à compter du %{STARTDATE} jusqu'au %{ENDDATE}"
     and: 'et'
 
+  accounting_export:
+    VAT: 'TVA'
+
   trainings:
     # disponibilités formations
     i_ve_reserved: "J'ai réservé"