# TVA basis by month × rate — window=-inf → +inf

month      tva_tx  count      basis HT         TVA  CA3 line
----------------------------------------------------------------------
2026-01    0.0000      3        510.00        0.00  (see tva-line-detail for cnty)
2026-02    0.0000      2       7650.00        0.00  (see tva-line-detail for cnty)
----------------------------------------------------------------------
           TOTAL                      8160.00        0.00

# Notes:
#   - Lines with tva_tx==0 require country lookup to choose CA3 E2 (export hors UE)
#     vs A4 (autoliquidation intra-UE). Run tva-line-detail.sh for that breakdown.
#   - Credit notes (AVOIRs) show as negative HT and are correctly netted at basis.