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[IMP] accounting: add FEC import section to l10n/france

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closes odoo/documentation#1444

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Signed-off-by: Antoine Vandevenne (anv) <anv@odoo.com>
Signed-off-by: Paolo Gatti (pgi) <pgi@odoo.com>
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content/applications/finance/accounting/fiscal_localizations/localizations/france.rst
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@ -2,20 +2,340 @@
France France
====== ======
FEC .. _france/fec:
===
If you have installed the French Accounting, you will be able to download the FEC. FEC - Fichier des Écritures Comptables
For this, go in :menuselection:`Accounting --> Reporting --> France --> FEC`. ======================================
An FEC :dfn:`Fichier des Écritures Comptables` audit file contains all the accounting data and entries
recorded in all the accounting journals for a financial year. The entries in the file must be
arranged in chronological order.
Since January 1st, 2014, every French company is required to produce and transmit this file upon
request by the tax authorities for audit purposes.
FEC Import
----------
To make the onboarding of new users easier, Odoo Enterprise's French :doc:`fiscal localization
<../overview/fiscal_localization_packages>` includes the **FEC Import** feature (module name:
``l10n_fr_fec_import``), which enables the import of existing FEC files from older software.
To enable this feature, go to :menuselection:`Accounting --> Configuration --> Settings -->
Accounting Import`, enable **FEC Import**, and *Save*.
Next, go to :menuselection:`Accounting --> Configuration --> FEC Import`, upload your FEC file, and
click on *Import*.
.. note::
| Importing FEC files from different year takes no particular action or computation.
| Should multiple files contain any "Reports à Nouveaux" (RAN) with the starting balance of the
year, you might need to cancel those entries in the User Interface. Odoo makes those entries
(RAN) useless.
File formats
~~~~~~~~~~~~
FEC files can only be in CSV format, as the XML format is not supported.
.. note::
The FEC CSV file has a plain text format representing a data table, with the first line being a
header and defining the list of fields for each entry, and each following line representing one
accounting entry, in no predetermined order.
Our module expects the files to meet the following technical specifications:
- **Encoding**: UTF-8, UTF-8-SIG and iso8859_15.
- **Separator**: any of these: `;` or `|` or `,` or `TAB`.
- **Line terminators**: both CR+LF (`\\r\\n`) and LF (`\\n`) character groups are supported.
- **Date format**: `%Y%m%d`
Fields description and use
~~~~~~~~~~~~~~~~~~~~~~~~~~
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| # | Field name | Description | Use | Format |
+====+===============+======================================+===================================+=================+
| 01 | JournalCode | Journal Code | `journal.code` and `journal.name` | Alphanumeric |
| | | | if `JournalLib` is not provided | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 02 | JournalLib | Journal Label | `journal.name` | Alphanumeric |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 03 | EcritureNum | Numbering specific to each journal | `move.name` | Alphanumeric |
| | | sequence number of the entry | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 04 | EcritureDate | Accounting entry Date | `move.date` | Date (yyyyMMdd) |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 05 | CompteNum | Account Number | `account.code` | Alphanumeric |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 06 | CompteLib | Account Label | `account.name` | Alphanumeric |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 07 | CompAuxNum | Secondary account Number | `partner.ref` | Alphanumeric |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 08 | CompAuxLib | Secondary account Label | `partner.name` | Alphanumeric |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 09 | PieceRef | Document Reference | `move.ref` and `move.name` | Alphanumeric |
| | | | if `EcritureNum` is not provided | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 10 | PieceDate | Document Date | `move.date` | Date (yyyyMMdd) |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 11 | EcritureLib | Account entry Label | `move_line.name` | Alphanumeric |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 12 | Debit | Debit amount | `move_line.debit` | Float |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 13 | Credit | Credit amount | `move_line.credit` | Float |
| | | (Field name "Crédit" is not allowed) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 14 | EcritureLet | Accounting entry cross reference | `move_line.fec_matching_number` | Alphanumeric |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 15 | DateLet | Accounting entry date | unused | Date (yyyyMMdd) |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 16 | ValidDate | Accounting entry validation date | unused | Date (yyyyMMdd) |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 17 | Montantdevise | Currency amount | `move_line.amount_currency` | Float |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 18 | Idevise | Currency identifier | `currency.name` | Alphanumeric |
| | | (accepts null) | | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
These two fields can be found in place of the others in the sence above.
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 12 | Montant | Amount | `move_line.debit` | Float |
| | | | or `move_line.credit` | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
| 13 | Sens | Can be "C" for Credit | determines `move_line.debit` | Char |
| | | or "D" for Debit | or `move_line.credit` | |
+----+---------------+--------------------------------------+-----------------------------------+-----------------+
Implementation details
~~~~~~~~~~~~~~~~~~~~~~
The following accounting entities are imported from the FEC files: **Accounts, Journals, Partners**,
and **Moves**.
Our module determines the encoding, the line-terminator character, and the separator that are used
in the file.
A check is then performed to see if every line has the correct number of fields corresponding to the
header.
If the check passes, then the file is read in full, kept in memory, and scanned. Accounting entities
are imported one type at a time, in the following order.
Accounts
********
Every accounting entry is related to an account, which should be determined by the field
`CompteNum`.
Code matching
*************
Should a similar account code already be present in the system, the existing one is used instead of
creating a new one.
Accounts in Odoo generally have a number of digits that are default for the fiscal localization. As
the FEC module is related to the French localization, the default number of relevant digits is 6.
This means that the account codes the trailing zeroes are right-trimmed, and that the comparison
between the account codes in the FEC file and the ones already existing in Odoo is performed only on
the first six digits of the codes.
.. admonition:: Example
The account code `65800000` in the file is matched against an existing `658000` account in
Odoo, and that account is used instead of creating a new one.
Reconcilable flag
*****************
An account is technically flagged as *reconcilable* if the first line in which it appears has the
`EcritureLet` field filled out, as this flag means that the accounting entry is going to be
reconciled with another one.
.. note::
In case the line somehow has this field not filled out, but the entry still has to be reconciled
with a payment that hasn't yet been recorded, this isn't a problem anyway; the account is
flagged as reconcilable as soon as the import of the move lines requires it.
Account type and Templates matching
***********************************
As the **type** of the account is not specified in the FEC format, **new** accounts are created
with the default type *Current Assets* and then, at the end of the import process, they are
matched against the installed Chart of Account templates. Also, the *reconcile* flag is also
computed this way.
The match is done with the left-most digits, starting by using all digits, then 3, then 2.
.. admonition:: Example
+------------+------------+-----------------+---------------------+---------------------+
| Name | Code | Full comparison | 3-digits comparison | 2-digits comparison |
+============+============+=================+=====================+=====================+
| Template | `400000` | `400000` | `400` | `40` |
+------------+------------+-----------------+---------------------+---------------------+
| CompteNum | `40100000` | `40100000` | `401` | `40` |
+------------+------------+-----------------+---------------------+---------------------+
| **Result** | | | | Match **found** |
+------------+------------+-----------------+---------------------+---------------------+
The type of the account is then flagged as *payable* and *reconcilable* as per the account template.
Journals
********
Journals are also checked against those already existing in Odoo to avoid duplicates, also in the
case of multiple FEC files imports.
Should a similar journal code already be present in the system, the existing one is used instead of
creating a new one.
New journals have their name prefixed by the string ``FEC-``.
.. admonition:: Example
`ACHATS` -> `FEC-ACHATS`
The journals are *not* archived, the user is entitled to handle them as he wishes.
Journal type determination
**************************
The journal type is also not specified in the format (as per the accounts) and therefore it is
at first created with the default type `general`.
At the end of the import process, the type is determined as per these rules regarding related
moves and accounts:
- | `bank`: Moves in these journals always have a line (debit or credit) impacting a
liquidity account.
| `cash` / `bank` can be interchanged, so `bank` is set everywhere when this condition is met.
- | `sale`: Moves in these journals mostly have debit lines on receivable accounts and
credit lines on tax income accounts.
| Sale refund journal items are debit/credit inverted.
- | `purchase`: Moves in these journals mostly have credit lines on payable accounts and
debit lines on expense accounts.
| Purchase refund journal items are debit/credit inverted.
- | `general`: for everything else.
.. note::
- A minimum of three moves is necessary for journal type identification.
- A threshold of 70% of moves must correspond to a criteria for a journal type to be determined.
.. admonition:: Example
Suppose we are analyzing the moves that share a certain `journal_id`
+------------------------------------------------------------+-------+------------+
| Moves | Count | Percentage |
+============================================================+=======+============+
| that have a sale account line and no purchase account line | 0 | 0 |
+------------------------------------------------------------+-------+------------+
| that have a purchase account line and no sale account line | 1 | 25% |
+------------------------------------------------------------+-------+------------+
| that have a liquidity account line | 3 | **75%** |
+------------------------------------------------------------+-------+------------+
| **Total** | 4 | 100% |
+------------------------------------------------------------+-------+------------+
The journal `type` would be `bank`, because the bank moves percentage (75%)
exceeds the threshold (70%).
Partners
********
Each partner keeps its `Reference` from the field `CompAuxNum`.
.. note::
These fields are searchable, in line with former FEC imports on the accounting expert's side for
fiscal/audit purposes.
.. tip:: .. tip::
If you do not see the submenu **FEC**, go in **Apps** and search for the module
called **France-FEC** and verify if it is well installed. Users can merge partners with the Data Cleaning App, where Vendors and Customers or similar
partner entries may be merged by the user, with assistance from the system that groups them by
similar entries.
Moves
*****
Entries are immediately posted and reconciled after submission, using the `EcritureLet` field to
do the matching between the entries themselves.
The `EcritureNum` field represents the name of the moves. We noticed that sometimes it may not be
filled out. In this case, the field `PieceRef` is used.
Rounding issues
***************
There is a rounding tolerance with a currency-related precision on debit and credit (i.e., 0.01 for
EUR). Under this tolerance, a new line is added to the move, named *Import rounding difference*,
targeting the accounts:
- `658000` Charges diverses de gestion courante, for added debits
- `758000` Produits divers de gestion courante, for added credits
Missing move name
*****************
Should the `EcritureNum` not be filled out, it may also happen that the `PieceRef` field is also
not suited to determine the move name (it may be used as an accounting move line reference) leaving
no way to actually find which lines are to be grouped in a single move, and effectively impeding the
creation of balanced moves.
One last attempt is made, grouping all lines from the same journal and date (`JournalLib`,
`EcritureDate`). Should this grouping generate balanced moves (sum(credit) - sum(debit) = 0), then
each different combination of journal and date creates a new move.
.. admonition:: Example
`ACH` + `2021/05/01` --> new move on journal `ACH` with name `20210501`.
Should this attempt fail, the user is prompted an error message with all the move lines that are
supposedly unbalanced.
Partner information
*******************
If a line has the partner information specified, the information is copied to the accounting move
itself if the targeted Journal is of type *payable* or *receivable*.
Export
------
If you have installed the French :doc:`fiscal localization
<../overview/fiscal_localization_packages>`, you should be able to download the FEC. To do so, go to
:menuselection:`Accounting --> Reporting --> France --> FEC`.
.. tip::
If you do not see the submenu **FEC**, go to :menuselection:`Apps`, remove the *Apps* filter,
then search for the module named **France-FEC** and make sure it is installed.
.. seealso::
- `Official Technical Specification (fr)
<https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027804775>`_
- `Test-Compta-Demat (Official FEC Testing tool)
<https://github.com/DGFiP/Test-Compta-Demat>`_
French Accounting Reports French Accounting Reports
========================= =========================
If you have installed the French Accounting, you will have access to some accounting reports specific to France: If you have installed the French Accounting, you will have access to some accounting reports
specific to France:
- Bilan comptable - Bilan comptable
- Compte de résultats - Compte de résultats
@ -30,14 +350,14 @@ concerning the inalterability, security, storage and archiving of sales data.
These legal requirements are implemented in Odoo, version 9 onward, These legal requirements are implemented in Odoo, version 9 onward,
through a module and a certificate of conformity to download. through a module and a certificate of conformity to download.
Is my company required to use an anti-fraud software? Is my company required to use anti-fraud software?
----------------------------------------------------- --------------------------------------------------
Your company is required to use an anti-fraud cash register software like Your company is required to use an anti-fraud cash register software like
Odoo (CGI art. 286, I. 3° bis) if: Odoo (CGI art. 286, I. 3° bis) if:
* You are taxable (not VAT exempt) in France or any DOM-TOM, - You are taxable (not VAT exempt) in France or any DOM-TOM,
* Some of your customers are private individuals (B2C). - Some of your customers are private individuals (B2C).
This rule applies to any company size. Auto-entrepreneurs are exempted from This rule applies to any company size. Auto-entrepreneurs are exempted from
VAT and therefore are not affected. VAT and therefore are not affected.
@ -56,42 +376,43 @@ If you use Odoo Community, you should :doc:`upgrade to Odoo Enterprise
In case of non-conformity, your company risks a fine of €7,500. In case of non-conformity, your company risks a fine of €7,500.
To get the certification just follow the following steps: To get the certification, just follow the following steps:
* If you use **Odoo Point of Sale**, :ref:`install <general/install>` the **France - VAT Anti-Fraud - If you use **Odoo Point of Sale**, :ref:`install <general/install>` the **France - VAT Anti-Fraud
Certification for Point of Sale (CGI 286 I-3 bis)** module by going to :menuselection:`Apps`, Certification for Point of Sale (CGI 286 I-3 bis)** module by going to :menuselection:`Apps`,
removing the *Apps* filter, then searching for *l10n_fr_pos_cert*, and installing the module. removing the *Apps* filter, then searching for *l10n_fr_pos_cert*, and installing the module.
* Make sure a country is set on your company, otherwise your entries won’t be - Make sure a country is set on your company, otherwise your entries won’t be
encrypted for the inalterability check. To edit your company’s data, encrypted for the inalterability check. To edit your company’s data,
go to :menuselection:`Settings --> Users & Companies --> Companies`. go to :menuselection:`Settings --> Users & Companies --> Companies`.
Select a country from the list; Do not create a new country. Select a country from the list; Do not create a new country.
* Download the mandatory certificate of conformity delivered by Odoo SA `here <https://www.odoo.com/my/contract/french-certification/>`__. - Download the mandatory certificate of conformity delivered by Odoo SA `here <https://www.odoo.com/my/contract/french-certification/>`__.
.. note:: .. note::
* To install the module in any system created before
December 18th 2017, you should update the modules list. - To install the module in any system created before
To do so, activate the :ref:`developer mode <developer-mode>`. December 18th 2017, you should update the modules list.
Then go to the *Apps* menu and press *Update Modules List* in the top-menu. To do so, activate the :ref:`developer mode <developer-mode>`.
* In case you run Odoo on-premise, you need to update your installation Then go to the *Apps* menu and press *Update Modules List* in the top-menu.
and restart your server beforehand. - In case you run Odoo on-premise, you need to update your installation
* If you have installed the initial version of the anti-fraud module and restart your server beforehand.
(prior to December 18th 2017), you need to update it. - If you have installed the initial version of the anti-fraud module
The module's name was *France - Accounting - Certified CGI 286 I-3 bis*. (prior to December 18th 2017), you need to update it.
After an update of the modules list, search for The module's name was *France - Accounting - Certified CGI 286 I-3 bis*.
the updated module in *Apps*, select it and click *Upgrade*. After an update of the modules list, search for
Finally, make sure the following module *l10n_fr_sale_closing* the updated module in *Apps*, select it and click *Upgrade*.
is installed. Finally, make sure the following module *l10n_fr_sale_closing*
is installed.
Anti-fraud features Anti-fraud features
------------------- -------------------
The anti-fraud module introduces the following features: The anti-fraud module introduces the following features:
* **Inalterability**: deactivation of all the ways to cancel or modify - **Inalterability**: deactivation of all the ways to cancel or modify
key data of POS orders, invoices and journal entries; key data of POS orders, invoices and journal entries;
* **Security**: chaining algorithm to verify the inalterability; - **Security**: chaining algorithm to verify the inalterability;
* **Storage**: automatic sales closings with computation of both period - **Storage**: automatic sales closings with computation of both period
and cumulative totals (daily, monthly, annually). and cumulative totals (daily, monthly, annually).
Inalterability Inalterability
@ -101,13 +422,14 @@ All the possible ways to cancel and modify key data of paid POS orders,
confirmed invoices and journal entries are deactivated, confirmed invoices and journal entries are deactivated,
if the company is located in France or in any DOM-TOM. if the company is located in France or in any DOM-TOM.
.. note:: If you run a multi-companies environment, only the documents of .. note::
such companies are impacted.
If you run a multi-companies environment, only the documents of such companies are impacted.
Security Security
~~~~~~~~ ~~~~~~~~
To ensure the inalterability, every order or journal entry is encrypted To ensure inalterability, every order or journal entry is encrypted
upon validation. upon validation.
This number (or hash) is calculated from the key data of the document as This number (or hash) is calculated from the key data of the document as
well as from the hash of the precedent documents. well as from the hash of the precedent documents.
@ -137,25 +459,27 @@ Closings can be found in the *French Statements* menu of Point of Sale,
Invoicing and Accounting apps. Invoicing and Accounting apps.
.. note:: .. note::
* Closings compute the totals for journal entries of sales journals (Journal Type = Sales).
* For multi-companies environments, such closings are performed by company. - Closings compute the totals for journal entries of sales journals (Journal Type = Sales).
* POS orders are posted as journal entries at the closing of the POS session. - For multi-companies environments, such closings are performed by company.
Closing a POS session can be done anytime.
To prompt users to do it on a daily basis, the module prevents from resuming
a session opened more than 24 hours ago.
Such a session must be closed before selling again.
* A period’s total is computed from all the journal entries posted after the - POS orders are posted as journal entries at the closing of the POS session.
previous closing of the same type, regardless of their posting date. Closing a POS session can be done anytime.
If you record a new sales transaction for a period already closed, To prompt users to do it on a daily basis, the module prevents from resuming
it will be counted in the very next closing. a session opened more than 24 hours ago.
Such a session must be closed before selling again.
.. tip:: For test & audit purposes such closings can be manually generated in the - A period’s total is computed from all the journal entries posted after the
:ref:`developer mode <developer-mode>`. Then go to :menuselection:`Settings --> previous closing of the same type, regardless of their posting date.
Technical --> Automation --> Scheduled Actions`. If you record a new sales transaction for a period already closed,
it will be counted in the very next closing.
.. tip::
- For test & audit purposes such closings can be manually generated in the
:ref:`developer mode <developer-mode>`.
- Then go to :menuselection:`Settings --> Technical --> Automation --> Scheduled Actions`.
Responsibilities Responsibilities
---------------- ----------------
@ -170,12 +494,16 @@ the inalterability of data.
Odoo absolves itself of all and any responsibility in case of changes Odoo absolves itself of all and any responsibility in case of changes
in the module’s functions caused by 3rd party applications not certified by Odoo. in the module’s functions caused by 3rd party applications not certified by Odoo.
More Information More Information
---------------- ----------------
You will find more information about this legislation in the official documents: You can find more information about this legislation in the following official documents.
* `Frequently Asked Questions <https://www.economie.gouv.fr/files/files/directions_services/dgfip/controle_fiscal/actualites_reponses/logiciels_de_caisse.pdf>`_ .. seealso::
* `Official Statement <http://bofip.impots.gouv.fr/bofip/10691-PGP.html?identifiant=BOI-TVA-DECLA-30-10-30-20160803>`_
* `Item 88 of Finance Law 2016 <https://www.legifrance.gouv.fr/affichTexteArticle.do?idArticle=JORFARTI000031732968&categorieLien=id&cidTexte=JORFTEXT000031732865>`_ - `Frequently Asked Questions
<https://www.economie.gouv.fr/files/files/directions_services/dgfip/controle_fiscal/actualites_reponses/logiciels_de_caisse.pdf>`_
- `Official Statement
<http://bofip.impots.gouv.fr/bofip/10691-PGP.html?identifiant=BOI-TVA-DECLA-30-10-30-20160803>`_
- `Item 88 of Finance Law 2016
<https://www.legifrance.gouv.fr/affichTexteArticle.do?idArticle=JORFARTI000031732968&categorieLien=id&cidTexte=JORFTEXT000031732865>`_