diff --git a/html/listing_client.php b/html/listing_client.php
deleted file mode 100644
index 6e950e9d5..000000000
--- a/html/listing_client.php
+++ /dev/null
@@ -1,60 +0,0 @@
-<?php
-/*
- *   This file is part of PhpCompta.
- *
- *   PhpCompta is free software; you can redistribute it and/or modify
- *   it under the terms of the GNU General Public License as published by
- *   the Free Software Foundation; either version 2 of the License, or
- *   (at your option) any later version.
- *
- *   PhpCompta is distributed in the hope that it will be useful,
- *   but WITHOUT ANY WARRANTY; without even the implied warranty of
- *   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *   GNU General Public License for more details.
- *
- *   You should have received a copy of the GNU General Public License
- *   along with PhpCompta; if not, write to the Free Software
- *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
-*/
-/* $Revision$ */
-// Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
-require_once("ac_common.php");
-require_once('class_database.php');
-/*! \file
- * \brief Electronic declaration for VAT BELGIUM --> experimental
- */
-//-----------------------------------------------------
-// Check User
-include ('class_user.php');
-/* Admin. Dossier */
-require_once('class_dossier.php');
-$gDossier=dossier::id();
-
-$cn=new Database($gDossier);
-
-$User=new User($cn);
-$User->Check();
-
-// TODO a specific level of security for the "bilan" ???
-// Change must be done here
-$User->can_request($cn,IMP);
-
-header('Content-type: application/bin');
-header('Content-Disposition: attachment;filename="declaration.bin"',FALSE);
-
-//-----------------------------------------------------
-// Submit for a magnetic declaration
-// Belgium only
-//-----------------------------------------------------
-if ( isset($_POST['bt_disk']))
-{
-    require_once("class_customer.php");
-    $customer=new Customer($cn);
-    $a_Res=$customer->VatListing($_POST['year']);
-
-    require_once("decla.BE.inc.php");
-    $a=MakeListingVat($cn,$a_Res,$_POST['year']);
-    echo "$a";
-    return;
-}
-?>
diff --git a/include/decla.BE.inc.php b/include/decla.BE.inc.php
deleted file mode 100644
index 326c73ea3..000000000
--- a/include/decla.BE.inc.php
+++ /dev/null
@@ -1,93 +0,0 @@
-<?php
-/*
- *   This file is part of PhpCompta.
- *
- *   PhpCompta is free software; you can redistribute it and/or modify
- *   it under the terms of the GNU General Public License as published by
- *   the Free Software Foundation; either version 2 of the License, or
- *   (at your option) any later version.
- *
- *   PhpCompta is distributed in the hope that it will be useful,
- *   but WITHOUT ANY WARRANTY; without even the implied warranty of
- *   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *   GNU General Public License for more details.
- *
- *   You should have received a copy of the GNU General Public License
- *   along with PhpCompta; if not, write to the Free Software
- *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
-*/
-/* $Revision$ */
-// Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
-/*!\file
- * \brief EXPERIMENTAL : listing VAT in xml form
- */
-/*!
- * \brief OBSOLETE ?
- */
-
-/*!
- **************************************************
- * \brief  Créer le fichier à déposer pour la TVA
- *           voir le fichier BE_fr_list_client_nonpapier.pdf
- *        
- * parm : 
- *	-array
- * gen :
- *	-none
- * return:
- *     - none
- */
-function MakeListingVat($p_cn,$p_array,$p_year)
-{
-    // declarant
-    //--
-    require_once("class_own.php");
-    // load the data
-    $my=new Own($p_cn);
-    //Make the first record
-    $a="000000";
-    $a.=sprintf("% 32s",$my->MY_NAME);
-    $b=$my->MY_STREET.",".$my->MY_NUMBER;
-    $a.=sprintf("% 24s",$b);
-    $b=$my->MY_CP." ".$my->MY_COMMUNE;
-    $a.=sprintf("% 27s",$b);
-    $a.="BE";
-    $a.=sprintf("%9s",$my->MY_TVA);
-    // special zone
-    $a.=sprintf("% 20s",' ');
-    //
-    $a.="E";
-    $a.=$p_year;
-    $a.="\n";
-    // customer record
-    $rec_id=0;
-    $tot_amount=0;
-    $tot_tva=0;
-    foreach ($p_array as $client)
-    {
-        if ( strlen(trim($client['tva'])) != 0 )
-        {
-            $rec_id++;
-            $a.=sprintf("%06d",$rec_id);
-            $a.=sprintf("% 32s",$client['name']);
-            $a.=str_repeat(" ",51);
-            $a.=sprintf("BE%s",$client['vat_number']);
-            $a.=sprintf("%010d",$client['amount']*100);
-            $a.=sprintf("%010d",$client['tva']*100);
-            $a.=str_repeat(" ",10);
-            $a.="\n";
-            $tot_amount=+$client['amount']*100;
-            $tot_tva+=$client['tva']*100;
-        }
-    }
-    //Last Record
-    $a.="999999";
-    $a.=sprintf("%016d",$tot_amount);
-    $a.=sprintf("%016d",$tot_tva);
-    $a.=str_repeat(" ",51);
-    $a.="BE";
-    $a.=$my->MY_TVA;
-    $a.=str_repeat(" ",28);
-    $a.="\r\n";
-    return $a;
-}