196 lines
7.6 KiB
ReStructuredText
196 lines
7.6 KiB
ReStructuredText
======
|
||
France
|
||
======
|
||
|
||
FEC
|
||
===
|
||
|
||
If you have installed the French Accounting, you will be able to download the FEC.
|
||
For this, go in :menuselection:`Accounting --> Reporting --> France --> FEC`.
|
||
|
||
.. 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.
|
||
|
||
French Accounting Reports
|
||
=========================
|
||
|
||
If you have installed the French Accounting, you will have access to some accounting reports specific to France:
|
||
|
||
- Bilan comptable
|
||
- Compte de résultats
|
||
- Plan de Taxes France
|
||
|
||
Get the VAT anti-fraud certification with Odoo
|
||
==============================================
|
||
|
||
As of January 1st 2018, a new anti-fraud legislation comes 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 a module and a certificate of conformity to download.
|
||
|
||
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.
|
||
|
||
Get certified with Odoo
|
||
-----------------------
|
||
|
||
Getting compliant with Odoo is very 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
|
||
`here <https://www.odoo.com/my/contract/french-certification/>`__.
|
||
If you use Odoo Community, you should
|
||
`upgrade to Odoo Enterprise <https://www.odoo.com/documentation/online/setup/enterprise.html>`__
|
||
or contact your Odoo service provider.
|
||
|
||
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 module fitting your Odoo environment from the
|
||
*Apps* menu:
|
||
|
||
* if you use Odoo Point of Sale: *l10n_fr_pos_cert*: France - VAT Anti-Fraud Certification for Point of Sale (CGI 286 I-3 bis)
|
||
|
||
* in any other case: *l10n_fr_certification*: France - VAT Anti-Fraud Certification (CGI 286 I-3 bis)
|
||
* 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 `here <https://www.odoo.com/my/contract/french-certification/>`__.
|
||
|
||
.. note:: * To install the module in any system created before
|
||
December 18th 2017, you should update the modules list.
|
||
To do so, activate the developer mode from the *Settings* menu.
|
||
Then go to the *Apps* menu and press *Update Modules List* in the top-menu.
|
||
* In case you run Odoo on-premise, you need to update your installation
|
||
and restart your server beforehand.
|
||
* If you have installed the initial version of the anti-fraud module
|
||
(prior to December 18th 2017), you need to update it.
|
||
The module's name was *France - Accounting - Certified CGI 286 I-3 bis*.
|
||
After an update of the modules list, search for
|
||
the updated module in *Apps*, select it and click *Upgrade*.
|
||
Finally, make sure the following module *l10n_fr_sale_closing*
|
||
is installed.
|
||
|
||
Anti-fraud features
|
||
-------------------
|
||
|
||
The anti-fraud module 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 module 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 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
|
||
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 module’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 <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>`__
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|