diff --git a/accounting/localizations.rst b/accounting/localizations.rst index 0dbb246be..f6b74bd2b 100644 --- a/accounting/localizations.rst +++ b/accounting/localizations.rst @@ -5,5 +5,6 @@ Localizations .. toctree:: :titlesonly: + localizations/france localizations/switzerland localizations/mexico \ No newline at end of file diff --git a/accounting/localizations/france.rst b/accounting/localizations/france.rst new file mode 100644 index 000000000..8b4a0beb4 --- /dev/null +++ b/accounting/localizations/france.rst @@ -0,0 +1,155 @@ +====================================================== +France: Get the VAT anti-fraud certification with Odoo +====================================================== + +As of January 1st 2018, a new anti-fraud legislation will come into effect +in France and DOM-TOM. This new legislation stipulates certain criteria +concerning the inalterability, security, storage and archiving of sales data. +These legal requirements are implemented in Odoo, version 9 onward, +through an add-on. + +Is my company required to use an anti-fraud software +==================================================== +Your company is required to use an anti-fraud cash register software like +Odoo (CGI art. 286, I. 3° bis) if: + +* You are taxable (not VAT exempt) in France or any DOM-TOM, +* Some of your customers are private individuals (B2C). + +This rule applies to any company size. Auto-entrepreneurs are exempted from +VAT and therefore are not affected. + +How to get certified with Odoo +=============================== +Getting compliant with Odoo is vey easy. + +Your company is requested by the tax administration to deliver a Certificate +of Conformity testifying that your software complies with the anti-fraud +legislation. This certificate is granted by Odoo SA to Odoo Enterprise users. +If you use Odoo Community, you should +`upgrade to Odoo Enterprise `__ +or contact your Odoo service provider. +`Get the certificate here `__. + +In case of non-conformity, your company risks a fine of €7,500. + +To get the certification just follow the following steps: + +* Install the anti-fraud add-on fitting your Odoo environment from the + *Apps* menu: + + * France - Certification CGI 286 I-3 bis - Point of Sale (if you use Odoo Point of Sale) + + * France - Certification CGI 286 I-3 bis (in any other case) +* 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, + go to :menuselection:`Settings --> Users & Companies --> Companies`. + Select a country from the list; Do not create a new country. +* Download the mandatory Certificate of Conformity delivered by Odoo SA from `here `__. + +.. note:: If case you run Odoo on-premise, you should update your + installation and restart your server to get such new add-ons available + in your Apps repository. + +What are the anti-fraud features of Odoo +======================================== +The anti-fraud add-on introduces the following features: + +* **Inalterability**: deactivation of all the ways to cancel or modify + key data of POS orders, invoices and journal entries; +* **Security**: chaining algorithm to verify the inalterability; +* **Storage**: automatic sales closings with computation of both period + and cumulative totals (daily, monthly, annually). + +Inalterability +-------------- +All the possible ways to cancel and modify key data of paid POS orders, +confirmed invoices and journal entries are deactivated, +if the company is located in France or in any DOM-TOM. + +.. note:: If you run a multi-companies environment, only the documents of + such companies are impacted. + +Security +-------- +To ensure the inalterability, every order or journal entry is encrypted +upon validation. +This number (or hash) is calculated from the key data of the document as +well as from the hash of the precedent documents. + +The add-on introduces an interface to test the data inalterability. +If any information is modified on a document after its validation, +the test will fail. The algorithm recomputes all the hashes and compares them +against the initial ones. In case of failure, the system points out the first +corrupted document recorded in the system. + +Users with *Manager* access rights can launch the inalterability check. +For POS orders, go to +:menuselection:`Point of Sales --> Reporting --> French Statements`. +For invoices or journal entries, +go to :menuselection:`Invoicing/Accounting --> Reporting --> French Statements`. + +Storage +------- +The system also processes automatic sales closings on a daily, monthly +and annual basis. +Such closings distinctly compute the sales total of the period as well as +the cumulative grand totals from the very first sales entry recorded +in the system. + +Closings can be found in the *French Statements* menu of Point of Sale, +Invoicing and Accounting apps. + +.. note:: + * Closings compute the totals for journal entries of sales journals (Journal Type = Sales). + + * For multi-companies environments, such closings are performed by company. + + * POS orders are posted as journal entries at the closing of the POS session. + Closing a POS session can be done anytime. + To prompt users to do it on a daily basis, the add-on 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 + previous closing of the same type, regardless of their posting date. + 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 + developer mode. Go to + :menuselection:`Settings --> Technical --> Automation --> Scheduled Actions` + to do so. + + +Responsibilities +================ +Do not uninstall the module! If you do so, the hashes will be reset and none +of your past data will be longer guaranteed as being inalterable. + +Users remain responsible for their Odoo instance and must use it with +due diligence. It is not permitted to modify the source code which guarantees +the inalterability of data. + +Odoo absolves itself of all and any responsibility in case of changes +in the add-on’s functions caused by 3rd party applications not certified by Odoo. + + +More Information +================ +You will find more information about this legislation in the official documents: + +* `Frequently Asked Questions `__ +* `Official Statement `__ +* `Item 88 of Finance Law 2016 `__ + + + + + + + + + + +