[ADD] l10n_fr: VAT anti-fraud certification
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Frederic Gilson
Yannick Tivisse
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@ -5,5 +5,6 @@ Localizations
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.. toctree::
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:titlesonly:
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localizations/france
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localizations/switzerland
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localizations/mexico
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155
accounting/localizations/france.rst
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155
accounting/localizations/france.rst
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======================================================
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France: Get the VAT anti-fraud certification with Odoo
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======================================================
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As of January 1st 2018, a new anti-fraud legislation will come into effect
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in France and DOM-TOM. This new legislation stipulates certain criteria
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concerning the inalterability, security, storage and archiving of sales data.
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These legal requirements are implemented in Odoo, version 9 onward,
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through an add-on.
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Is my company required to use an anti-fraud software
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====================================================
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Your company is required to use an anti-fraud cash register software like
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Odoo (CGI art. 286, I. 3° bis) if:
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* You are taxable (not VAT exempt) in France or any DOM-TOM,
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* Some of your customers are private individuals (B2C).
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This rule applies to any company size. Auto-entrepreneurs are exempted from
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VAT and therefore are not affected.
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How to get certified with Odoo
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===============================
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Getting compliant with Odoo is vey easy.
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Your company is requested by the tax administration to deliver a Certificate
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of Conformity testifying that your software complies with the anti-fraud
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legislation. This certificate is granted by Odoo SA to Odoo Enterprise users.
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If you use Odoo Community, you should
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`upgrade to Odoo Enterprise <https://www.odoo.com/documentation/online/setup/enterprise.html>`__
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or contact your Odoo service provider.
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`Get the certificate here <https://www.odoo.com/my/home/french-certification>`__.
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In case of non-conformity, your company risks a fine of €7,500.
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To get the certification just follow the following steps:
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* Install the anti-fraud add-on fitting your Odoo environment from the
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*Apps* menu:
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* France - Certification CGI 286 I-3 bis - Point of Sale (if you use Odoo Point of Sale)
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* France - Certification CGI 286 I-3 bis (in any other case)
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* Make sure a country is set on your company, otherwise your entries won’t be
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encrypted for the inalterability check. To edit your company’s data,
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go to :menuselection:`Settings --> Users & Companies --> Companies`.
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Select a country from the list; Do not create a new country.
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* Download the mandatory Certificate of Conformity delivered by Odoo SA from `here <https://www.odoo.com/my/home/french-certification>`__.
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.. note:: If case you run Odoo on-premise, you should update your
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installation and restart your server to get such new add-ons available
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in your Apps repository.
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What are the anti-fraud features of Odoo
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========================================
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The anti-fraud add-on introduces the following features:
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* **Inalterability**: deactivation of all the ways to cancel or modify
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key data of POS orders, invoices and journal entries;
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* **Security**: chaining algorithm to verify the inalterability;
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* **Storage**: automatic sales closings with computation of both period
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and cumulative totals (daily, monthly, annually).
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Inalterability
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--------------
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All the possible ways to cancel and modify key data of paid POS orders,
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confirmed invoices and journal entries are deactivated,
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if the company is located in France or in any DOM-TOM.
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.. note:: If you run a multi-companies environment, only the documents of
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such companies are impacted.
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Security
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--------
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To ensure the inalterability, every order or journal entry is encrypted
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upon validation.
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This number (or hash) is calculated from the key data of the document as
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well as from the hash of the precedent documents.
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The add-on introduces an interface to test the data inalterability.
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If any information is modified on a document after its validation,
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the test will fail. The algorithm recomputes all the hashes and compares them
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against the initial ones. In case of failure, the system points out the first
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corrupted document recorded in the system.
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Users with *Manager* access rights can launch the inalterability check.
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For POS orders, go to
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:menuselection:`Point of Sales --> Reporting --> French Statements`.
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For invoices or journal entries,
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go to :menuselection:`Invoicing/Accounting --> Reporting --> French Statements`.
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Storage
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-------
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The system also processes automatic sales closings on a daily, monthly
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and annual basis.
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Such closings distinctly compute the sales total of the period as well as
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the cumulative grand totals from the very first sales entry recorded
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in the system.
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Closings can be found in the *French Statements* menu of Point of Sale,
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Invoicing and Accounting apps.
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.. note::
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* Closings compute the totals for journal entries of sales journals (Journal Type = Sales).
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* For multi-companies environments, such closings are performed by company.
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* POS orders are posted as journal entries at the closing of the POS session.
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Closing a POS session can be done anytime.
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To prompt users to do it on a daily basis, the add-on prevents from resuming
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a session opened more than 24 hours ago.
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Such a session must be closed before selling again.
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* A period’s total is computed from all the journal entries posted after the
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previous closing of the same type, regardless of their posting date.
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If you record a new sales transaction for a period already closed,
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it will be counted in the very next closing.
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.. tip:: For test & audit purposes such closings can be manually generated in the
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developer mode. Go to
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:menuselection:`Settings --> Technical --> Automation --> Scheduled Actions`
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to do so.
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Responsibilities
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================
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Do not uninstall the module! If you do so, the hashes will be reset and none
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of your past data will be longer guaranteed as being inalterable.
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Users remain responsible for their Odoo instance and must use it with
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due diligence. It is not permitted to modify the source code which guarantees
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the inalterability of data.
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Odoo absolves itself of all and any responsibility in case of changes
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in the add-on’s functions caused by 3rd party applications not certified by Odoo.
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More Information
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================
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You will find more information about this legislation in the official documents:
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* `Frequently Asked Questions <https://www.economie.gouv.fr/files/files/directions_services/dgfip/controle_fiscal/actualites_reponses/logiciels_de_caisse.pdf>`__
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* `Official Statement <http://bofip.impots.gouv.fr/bofip/10691-PGP.html?identifiant=BOI-TVA-DECLA-30-10-30-20160803>`__
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* `Item 88 of Finance Law 2016 <https://www.legifrance.gouv.fr/affichTexteArticle.do?idArticle=JORFARTI000031732968&categorieLien=id&cidTexte=JORFTEXT000031732865>`__
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