diff --git a/content/applications/finance/fiscal_localizations/france.rst b/content/applications/finance/fiscal_localizations/france.rst index 070f5893b..43ad6d5c8 100644 --- a/content/applications/finance/fiscal_localizations/france.rst +++ b/content/applications/finance/fiscal_localizations/france.rst @@ -2,7 +2,7 @@ France ====== -.. _france/fec: +.. _localization/france/fec: FEC - Fichier des Écritures Comptables ====================================== @@ -14,7 +14,9 @@ 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 +.. _localization/france/fec-import: + +FEC import ---------- To make the onboarding of new users easier, Odoo Enterprise's French :ref:`fiscal localization @@ -34,6 +36,8 @@ click on *Import*. year, you might need to cancel those entries in the User Interface. Odoo makes those entries (RAN) useless. +.. _localization/france/fec-file: + File formats ~~~~~~~~~~~~ @@ -52,6 +56,8 @@ Our module expects the files to meet the following technical specifications: - **Line terminators**: both CR+LF (`\\r\\n`) and LF (`\\n`) character groups are supported. - **Date format**: `%Y%m%d` +.. _localization/france/fec-fields: + Fields description and use ~~~~~~~~~~~~~~~~~~~~~~~~~~ @@ -115,6 +121,8 @@ These two fields can be found in place of the others in the sence above. | | | or "D" for Debit | or `move_line.credit` | | +----+---------------+--------------------------------------+-----------------------------------+-----------------+ +.. _localization/france/fec-implementation: + Implementation details ~~~~~~~~~~~~~~~~~~~~~~ @@ -130,12 +138,16 @@ 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. +.. _localization/france/fec-accounts: + Accounts ******** Every accounting entry is related to an account, which should be determined by the field `CompteNum`. +.. _localization/france/fec-code-matching: + Code matching ************* @@ -153,6 +165,8 @@ the first six digits of the codes. 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. +.. _localization/france/fec-reconcilable-flag: + Reconcilable flag ***************** @@ -166,7 +180,9 @@ reconciled with another one. 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 +.. _localization/france/fec-account-type-template-matching: + +Account type and templates matching *********************************** As the **type** of the account is not specified in the FEC format, **new** accounts are created @@ -190,6 +206,8 @@ The match is done with the left-most digits, starting by using all digits, then The type of the account is then flagged as *payable* and *reconcilable* as per the account template. +.. _localization/france/fec-journals: + Journals ******** @@ -206,6 +224,8 @@ New journals have their name prefixed by the string ``FEC-``. The journals are *not* archived, the user is entitled to handle them as he wishes. +.. _localization/france/fec-journal-type: + Journal type determination ************************** @@ -249,6 +269,8 @@ moves and accounts: The journal `type` would be `bank`, because the bank moves percentage (75%) exceeds the threshold (70%). +.. _localization/france/fec-partners: + Partners ******** @@ -265,6 +287,8 @@ Each partner keeps its `Reference` from the field `CompAuxNum`. partner entries may be merged by the user, with assistance from the system that groups them by similar entries. +.. _localization/france/fec-moves: + Moves ***** @@ -274,6 +298,8 @@ 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. +.. _localization/france/fec-rounding: + Rounding issues *************** @@ -284,6 +310,8 @@ targeting the accounts: - `658000` Charges diverses de gestion courante, for added debits - `758000` Produits divers de gestion courante, for added credits +.. _localization/france/fec-missing-move-name: + Missing move name ***************** @@ -302,12 +330,16 @@ each different combination of journal and date creates a new move. Should this attempt fail, the user is prompted an error message with all the move lines that are supposedly unbalanced. +.. _localization/france/fec-partner-info: + 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*. +.. _localization/france/fec-partner-info-export: + Export ------ @@ -327,7 +359,9 @@ France --> FEC`. - `Test-Compta-Demat (Official FEC Testing tool) `_ -French Accounting Reports +.. _localization/france/accounting-reports: + +French accounting reports ========================= If you have installed the French Accounting, you will have access to some accounting reports @@ -337,6 +371,103 @@ specific to France: - Compte de résultats - Plan de Taxes France +.. _localization/france/liasse-fiscale: + +Liasse fiscale +============== + +The *liasse fiscale* (tax returns) is a collection of standardized financial documents that +businesses must submit annually to the tax authorities. It comprehensively summarizes the company’s +financial activities and determines corporate taxes. + +`Teledec `_ is a platform used to prepare and submit tax returns using data +from accounting records. To synchronize your accounting data stored in Odoo with Teledec and +electronically send your company's *liasse fiscale* to the DGFiP (Direction Générale des Finances +Publiques), follow these steps: + +#. :ref:`localization/france/teledec-account` +#. :ref:`localization/france/teledec-registration` +#. :ref:`localization/france/teledec-synchronization` + +.. _localization/france/teledec-account: + +Teledec account creation +------------------------ + +To create a Teledec account, access the `Teledec account creation page `_ +and fill in the :guilabel:`Adresse e-mail` field with an email address. Choose a secure password, +accept the general terms and conditions by checking the box, and click :guilabel:`S'enregistrer` to +save. Then, enter the :abbr:`SIREN (Système d'identification du répertoire des entreprises, +Business Directory Identification System)` number of the company. + +.. note:: + If the account has already been created, click :guilabel:`Déjà enregistré?` (Already registered). + +.. _localization/france/teledec-registration: + +Company registration and fiscal year information +------------------------------------------------ + +To register the company on Teledec, go to :guilabel:`Vos entreprises` (Your companies) and click +:guilabel:`Enregistrer votre entreprise` (Register your company). Make sure to fill in the following +company information in the :guilabel:`Coordonnées de l'entreprise` (Company's details) and +:guilabel:`Représentant légal` (Legal representative) sections: + +- :guilabel:`Nom de l'entreprise`: Company's name. +- :guilabel:`Forme juridique`: Select the company's legal form. +- :guilabel:`Les comptes sont clôturés le`: Closing date. +- :guilabel:`Régime d'imposition, choix de la liasse`: Select the Tax scheme and tax return option. +- :guilabel:`Adresse du siège social`: Head office address. +- :guilabel:`Nom du représentant légal`: Legal representative's name. +- :guilabel:`Agissant en qualité de`: Legal representative's function. +- :guilabel:`Numéro de téléphone`: Phone number. + +Click :guilabel:`Sauvegarder` (Save) to display the next step +:guilabel:`Informations générales sur l'exercice déclaré` (General information about the declared +fiscal year). Then, fill in information on the financial year, such as the fiscal year start and end +dates or the closing date and duration of the previous fiscal period. After saving, the list of +documents included in the *liasse fiscale* is displayed, including both standard tax forms and +those customized for the company’s tax return. + +.. tip:: + - The :guilabel:`Etat` (Status) column shows the progress of the document filing. + - Click :guilabel:`Compléter` to fill out a document, then :guilabel:`Sauvegarder` to save. + - To print a blank version of the declaration, click :guilabel:`Imprimer la déclaration` and + select the :guilabel:`Imprimer la déclaration avec les notices` option. + +.. _localization/france/teledec-synchronization: + +Odoo synchronization +-------------------- + +To enable Odoo to automatically fill in the data for the :guilabel:`Liasse fiscale`, click +:guilabel:`Autres actions` (Other actions) in the top-right corner and select +:guilabel:`Synchroniser avec un logiciel tiers` (Synchronize with third-party software), then +:guilabel:`Synchroniser cette liasse avec Odoo` (Synchronize this *liasse* with Odoo). + +In the :guilabel:`Synchroniser cette liasse avec Odoo` window, fill in the following +information to complete the synchronization: + +- :guilabel:`Nom / URL complète de la base de données ODOO`: Odoo database name or URL. To provide + the full URL of the database, enable :guilabel:`Je voudrais donner une url complète hors .odoo.com` + option. +- :guilabel:`Nom de l'utilisateur`: User name associated with the Odoo account. +- :guilabel:`Clé API`: :ref:`API key ` generated by the Odoo instance. + +Next, click :guilabel:`Importer` to synch data from Odoo. In the +:guilabel:`Confirmation de la synchronisation de liasse avec Odoo` window, review the amounts and +make any necessary changes. Then click :guilabel:`Importer la balance` to confirm the +synchronization of the *liasse fiscale* with Odoo and import the balance. + +.. important:: + Clicking :guilabel:`Importer la balance` may overwrite or alter any manual updates made + previously. + +To make payment and send the declaration to the tax authorities, click :guilabel:`Paiement & envoi +de la déclaration`. + +.. _localization/france/anti-fraud: + Get the VAT anti-fraud certification with Odoo ============================================== @@ -346,6 +477,8 @@ concerning the inalterability, security, storage and archiving of sales data. These legal requirements are implemented in Odoo, version 9 onward, through a module and a certificate of conformity to download. +.. _localization/france/anti-fraud-software: + Is my company required to use anti-fraud software? -------------------------------------------------- @@ -358,6 +491,8 @@ Odoo (CGI art. 286, I. 3° bis) if: This rule applies to any company size. Auto-entrepreneurs are exempted from VAT and therefore are not affected. +.. _localization/france/anti-fraud-odoo-certification: + Get certified with Odoo ----------------------- @@ -400,6 +535,8 @@ To get the certification, just follow the following steps: Finally, make sure the following module *l10n_fr_sale_closing* is installed. +.. _localization/france/anti-fraud-features: + Anti-fraud features ------------------- @@ -411,6 +548,8 @@ The anti-fraud module introduces the following features: - **Storage**: automatic sales closings with computation of both period and cumulative totals (daily, monthly, annually). +.. _localization/france/anti-fraud-inalterability: + Inalterability ~~~~~~~~~~~~~~ @@ -422,6 +561,8 @@ if the company is located in France or in any DOM-TOM. If you run a multi-companies environment, only the documents of such companies are impacted. +.. _localization/france/anti-fraud-security: + Security ~~~~~~~~ @@ -442,6 +583,8 @@ For POS orders, go to For invoices or journal entries, go to :menuselection:`Invoicing/Accounting --> Reporting --> French Statements`. +.. _localization/france/anti-fraud-storage: + Storage ~~~~~~~ @@ -477,6 +620,8 @@ Invoicing and Accounting apps. :ref:`developer mode `. - Then go to :menuselection:`Settings --> Technical --> Automation --> Scheduled Actions`. +.. _localization/france/anti-fraud-responsibilities: + Responsibilities ---------------- @@ -490,7 +635,9 @@ the inalterability of data. 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. -More Information +.. _localization/france/anti-fraud-more-info: + +More information ---------------- You can find more information about this legislation in the following official documents.