France

Modules

The following modules related to the French localization are available:

Nom	Nom technique	Description
France - Accounting	l10n_fr	French fiscal localization package that applies only to companies based in mainland France and doesn’t include DOM-TOMs.
France - Accounting Reports	l10n_fr_reports	Export of the French VAT report, which can be sent to the DGFiP, an OGA, or a professional accountant.
France - Payroll with Accounting	l10n_fr_hr_payroll_account	Includes the necessary accounting data for the French payroll rules.
France - Factur-X integration with Chorus Pro	l10n_fr_facturx_chorus_pro	Adds fields needed for submitting invoices to Chorus Pro.
France - FEC Export	l10n_fr_fec	Generates the FEC file as defined by the Decree of July 29, 2013.
France - FEC Import	l10n_fr_fec_import	Import of standard FEC files, useful for importing accounting history.
France - Adding Mandatory Invoice Mentions (Decree no. 2022-1299)	l10n_fr_invoice_addr	Adds address fields required to comply with Decree 2022-1299.
France - VAT Anti-Fraud Certification for Point of Sale (CGI 286 I-3 bis)	10n_fr_pos_cert	Point of Sale VAT anti-fraud certification

Note

The localization’s core modules are installed automatically with the localization. The rest can be manually installed.

Localization overview

The French localization package ensures compliance with French fiscal and accounting regulations. It includes tools for managing taxes, fiscal positions, reporting, and a predefined chart of accounts tailored to France’s standards.

The French localization package provides the following key features to ensure compliance with local fiscal and accounting regulations:

• Plan comptable: a predefined structure tailored to French accounting standards

• Positions fiscales (correspondances de taxes et de comptes): automated tax adjustments based on customer or supplier registration status

• Taxes: pre-configured tax rates, including standard VAT, zero-rated, and exempt options

• Payroll

• Reporting

Analyse

Installing the France - Accounting (l10n_fr) module gives access to some accounting reports specific to France, such as:

• Bilan comptable (FR) (Balance Sheet)

• Compte de résultats (FR) (Profit and Loss)

• Rapport de taxes (FR) (Tax Report)

Accounting

E-Invoicing

The Chorus Pro portal, managed by the AIFE (Agence pour l’Informatique financière de l’État), is the official platform for submitting electronic invoices to French public entities. It allows businesses to send and manage invoices, track their processing status, and access payment updates. Since January 2020, electronic invoicing has been mandatory for all business-to-government (B2G) transactions in France. Odoo supports integration with Chorus Pro to submit invoices generated in Odoo.

Configuration

To send invoices to Chorus Pro, the following configuration is required:

1. Install the France - Factur-X integration with Chorus Pro (l10n_fr_facturx_chorus_pro) module.

2. Register with Peppol, as invoices are sent from Odoo to Chorus Pro via the Peppol network.

3. If you don’t already have a Chorus Pro account, go to the Chorus Pro page, click Créer un compte, and create one.

4. Configure the relevant customers” contact form.

Pour plus d'infos

Chorus Pro documentation

Clients

To submit invoices to Chorus Pro, configure the relevant customers” contact form as follows:

1. Verify the Country and Tax ID fields are filled out.

2. In the Sales & Purchase tab, ensure the SIRET field is completed.

3. In the Accounting tab, fill in the following fields in the Electronic Invoicing section:

   • Format: Select BIS Billing 3.0.

   • Peppol e-address (EAS): Select 0009 - SIRET-CODE.

   • Peppol Endpoint: Type 11000201100044, the reference used by Chorus Pro.

Sending invoices to Chorus Pro

To send invoices to Chorus Pro, follow these steps:

1. Go to Accounting ‣ Customers ‣ Invoices and open or create the invoice.

2. Make sure the following fields are filled in the Other Info tab:

   • Buyer Reference: Service Exécutant in Chorus Pro

   • Contract Reference: Numéro de Marché in Chorus Pro

   • Purchase Order Reference: Engagement Juridique in Chorus Pro

3. Confirm the invoice.

4. Click Send & Print and, in the Send window, enable Peppol Bis Billing 3.0.

5. Click Send & Print.

Once the invoice is sent, the Peppol status of the invoice is updated to Done.

Pour plus d'infos

Peppol

FEC - Fichier des écritures comptables

An FEC 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 2014, every French company is required to produce and transmit this file upon request by the tax authorities for audit purposes.

Import FEC

Install the France - FEC Import (l10n_fr_fec_import) module to import FEC files from other software.

To enable this feature, go to Accounting ‣ Configuration ‣ Settings. In the Accounting Import section, click Import and Import FEC. Then, in the FEC Import window, upload the FEC file and click Import.

Note

Importing FEC files from different years requires no particular actions or computations. However, if multiple files contain RAN Reports à Nouveaux with the starting balance for the year, these entries are automatically marked as unnecessary in Odoo and may need to be deleted.

Formats de fichier

Note

• FEC files must be in CSV format, as XML format is not supported.

• The FEC CSV file is a plain text file structured as a data table. The first line serves as the header, defining the list of fields for each entry, and each following line represents a single accounting entry without any specific order.

FEC files must comply with the following technical specifications:

• Encodage : UTF-8, UTF-8-SIG et iso8859_15.

• Séparateur : l’un des séparateurs suivants : ; ou | ou , ou TAB.

• Fins de ligne : les groupes de caractères CR+LF (\r\n) et LF (\n) sont tous deux pris en charge.

• Format de date : %Y%m%d

Description et utilisation des champs

#	Nom du champ	Description	Explication	Format
01	JournalCode	Code du journal	journal.code et journal.name si JournalLib n’est pas fourni	Alphanumérique
02	JournalLib	Libellé de journal	journal.name	Alphanumérique
03	EcritureNum	Numérotation propre à chaque numéro de séquence du journal de l’écriture	move.name	Alphanumérique
04	EcritureDate	Date de l’entrée comptable	move.date	Date (aaaaMMjj)
05	CompteNum	Numéro de compte	account.code	Alphanumérique
06	CompteLib	Libellé du compte	account.name	Alphanumérique
07	CompAuxNum	Numéro du compte secondaire (peut être vide)	partner.ref	Alphanumérique
08	CompAuxLib	Libellé du compte secondaire (peut être vide)	partner.name	Alphanumérique
09	PieceRef	Référence du document	move.ref et move.name si EcritureNum n’est pas fourni	Alphanumérique
10	PieceDate	Date du document	move.date	Date (aaaaMMjj)
11	EcritureLib	Libellé de l’écriture comptable	move_line.name	Alphanumérique
12	Débit	Montant débiteur	move_line.debit	Flottant
13	Crédit	Montant créditeur (le nom de champ « Crédit » n’est pas autorisé)	move_line.credit	Flottant
14	EcritureLet	Référence croisée de l’écriture comptable (peut être vide)	move_line.fec_matching_number	Alphanumérique
15	DateLet	Date de l’écriture comptable (peut être vide)	non utilisé	Date (aaaaMMjj)
16	ValidDate	Date de validation de l’écriture comptable	non utilisé	Date (aaaaMMjj)
17	Montantdevise	Montant en devise (peut être vide)	move_line.amount_currency	Flottant
18	Idevise	Identifiant de la devise (peut être vide)	currency.name	Alphanumérique

These two fields appear in the same order as the others, replacing them.

12	Montant	Montant	move_line.debit ou move_line.credit	Flottant
13	Sens	« C » pour Crédit ou « D » pour Débit	détermine move_line.debit ou move_line.credit	Caractère

Détails de la mise en œuvre

The following accounting entities are imported from the FEC files: Accounts, Journals, Partners, and Moves. The module automatically determines the encoding, line terminator, and separator used in the file. Next, a check is performed to ensure that each line has the correct number of fields matching the header. If the check is successful, the entire file is read, stored in memory, and scanned. Accounting entities are then imported one type at a time in the following order.

Comptes

Each accounting entry is associated with an account identified by the CompteNum field.

Correspondance des codes

If an account with the same code already exists, the existing one is used rather than creating a new one. In Odoo, account numbers follow the default digit length of the fiscal localization. Since the FEC module is tied to the French localization, the default account length is 6 digits. This means that trailing zeros in account codes are removed, and the comparison between the account codes in the FEC file and those already in Odoo is made based only on the first six digits of the codes.

Example

The account code 65800000 in the file is matched with an existing 658000 account in Odoo, and the existing account is used instead of creating a new one.

Indicateur de lettrage

An account is technically flagged as reconcilable if the first line in which it appears has the EcritureLet field filled out, indicating that the accounting entry will be reconciled with another one.

Note

The field can be left empty on the line, but the entry must still be reconciled with an unrecorded payment. The account is flagged as reconcilable once the import of the move lines requires it.

Account type and templates matching

Since the account type is not specified in the FEC format, new accounts are created with the default type Current Assets. After the import process, they are matched against the installed Chart of Account templates. The reconcile flag is also determined this way.

The matching is performed by comparing the left-most digits, starting with all digits, followed by 3 digits, and then 2 digits.

Example

Nom	Code	Comparaison complète	Comparaison à 3 chiffres	Comparaison à 2 chiffres
Modèle	400000	400000	400	40
CompteNum	40100000	40100000	401	40
Résultat				Correspondance trouvée

The account type is then flagged as payable and reconcilable based on the account template.

Journaux

Journals are checked against the existing ones in Odoo to avoid duplicates, even when importing multiple FEC files.

If a journal with the same code already exists, the existing journal is used instead of creating a new one.

New journals have the prefix FEC- added to their name. For example, ACHATS becomes FEC-ACHATS.

Note

Journals are not archived, allowing the user to manage them as desired.

Détermination du type de journal

The journal type is not specified in the format (similar to the accounts) and is initially created with the default type general.

At the end of the import process, the journal type is determined based on the following rules regarding related moves and accounts:

• bank: Moves in these journals always include a line (debit or credit) impacting a liquidity account.

  cash / bank can be interchanged, so bank is assigned when this condition is met.
• sale: Moves in these journals mostly have debit lines on receivable accounts and credit lines on tax income accounts.

  Le débit/crédit est inversé pour les écritures comptables de remboursement de ventes.
• purchase: Moves in these journals mostly have credit lines on payable accounts and debit lines on expense accounts.

  Le débit/crédit est inversé pour les écritures comptables de remboursement d’achats.
• general: Used for everything else.

Note

• A minimum of three moves is required to identify the journal type.

• A threshold of 70% of the moves must meet the criteria for a journal type to be determined.

Example

Suppose we are analyzing the moves that share a certain journal_id.

Mouvements	Comptage	Pourcentage
qui ont une ligne de compte de vente et pas de ligne de compte d’achat	0	0
qui ont une ligne de compte d’achat et pas de ligne de compte de vente	1	25%
qui ont une ligne de compte de liquidité	3	75%
Total	4	100%

The journal type would be bank, because the bank’s move percentage (75%) exceeds the threshold (70%).

Contacts

Each contact keeps its Reference from the CompAuxNum field.

Note

These fields are searchable based on previous FEC imports for fiscal/audit purposes.

Astuce

Similar and potential duplicate contacts can be merged using the Data Cleaning App.

Mouvements

Entries are posted and reconciled immediately upon submission, with the EcritureLet field used to match the entries.

The EcritureNum field represents the name of the moves, but it may sometimes be left empty. In such cases, the PieceRef field is used instead.

Problèmes d’arrondi

A rounding tolerance is applied based on currency precision for debit and credit amounts (i.e., 0.01 for EUR). If the difference falls under this tolerance, a new line is added to the move, called Import rounding difference, targeting the following accounts:

• 658000 Charges diverses de gestion courante, pour les débits ajoutés

• 758000 Produits divers de gestion courante, pour les crédits ajoutés

Nom d’écriture manquant

If the the EcritureNum field is not filled out and PieceRef field is not suited to determine the move name (it may be used as an accounting move line reference), it becomes impossible to identify which lines should be grouped into a single move, and effectively preventing the creation of balanced moves.

In such cases, a final attempt is made to group all lines by the same journal and date (JournalLib, EcritureDate). If this grouping generates balanced moves (sum(credit) - sum(debit) = 0), then each different combination of journal and date creates a new move.

Example

ACH + 2021/05/01 –> nouvelle écriture dans le journal ACH avec le nom 20210501.

If this attempt fails, an error message is displayed, listing all the move lines that are considered unbalanced.

Contact information

If a line includes contact information, it is copied to the accounting move itself, provided the targeted journal is of type payable or receivable.

FEC Export

To download the FEC, install the France - FEC Export`(`l10n_fr_fec) module, then go to Accounting ‣ Reporting ‣ FEC. In the FEC window, fill in the following fields:

• Start Date

• End Date

• Test File: Enable this option to test the FEC file generation.

• Excluded Journals

Then, click Generate.

Pour plus d'infos

• Spécifications techniques officielles (fr)

• Test-Compta-Demat (Outil de test officiel des fichiers FEC)

Point of sale

VAT anti-fraud certification

Since January 2018, new anti-fraud legislation has been in effect in France and its overseas territories (DOM-TOM). This legislation establishes specific requirements for the integrity, security, storage, and archiving of sales data. Odoo complies with these legal requirements by providing a module and a downloadable certificate of conformity.

Anti-fraud cash register software, such as Odoo (CGI art. 286, I. 3° bis), is required for companies taxable in France or DOM-TOM, where some customers are private individuals (B2C). This rule applies to all company sizes, but auto-entrepreneurs exempt from VAT are unaffected.

Pour plus d'infos

• Foire aux questions

• Déclaration officielle

• Article 88 de la Loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016

Odoo certification

The tax administration requires all companies to provide a certificate of conformity confirming that their software complies with anti-fraud legislation. In case of non-compliance, a €7,500 fine may be imposed.

Note

This certificate is granted by Odoo SA to Odoo Enterprise users.

To get the certification, follow these steps:

1. Install the France - VAT Anti-Fraud Certification for Point of Sale (CGI 286 I-3 bis) (l10n_fr_pos_cert) module.

2. Set the Country field on the company record to encrypt entries for the inalterability check.

3. Download the mandatory certificate of conformity delivered by Odoo SA.

Fonctionnalités anti-fraude

Le module anti-fraude introduit les fonctionnalités suivantes :

• Inalterability

• Security

• Storage

Inaltérabilité

All methods to cancel or modify key data in POS orders, invoices, and journal entries are deactivated for companies located in France or any DOM-TOM.

Note

In a multi-company environment, only the documents of such companies are impacted.

Sécurité

To ensure inalterability, every order or journal entry is encrypted upon validation. This number (or hash) is calculated from the document’s key data and the hash of the precedent documents. The module introduces an interface to test the data’s inalterability. The test will fail if any information is modified on a document after its validation. 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.

Only users with administrator access rights can initiate the inalterability check:

• For POS orders, go to Point of Sales ‣ Reporting ‣ POS Inalterability Check;

• For invoices or journal entries, go to Invoicing/Accounting ‣ Reporting ‣ POS Inalterability Check.

Stockage

The system also processes automatic sales closings daily, monthly, and annually. Such closings compute the sales total for the period and the cumulative grand totals from the very first sales entry recorded in the system.

To access closings, either go to Point of Sales ‣ Reporting ‣ Sales Closings or Invoicing/Accounting ‣ Reporting ‣ Sales Closings.

Note

• Les clôtures calculent les totaux des pièces comptables des journaux de ventes (Type de journal = Ventes).

• Dans les environnements multi-sociétés, ces clôtures sont effectuées par entreprise.

• 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 daily, the module prevents them from resuming a session that was 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. Recording a new sales transaction for a period already closed will be counted in the very next closing.

Astuce

For test & audit purposes, closings can be manually generated in developer mode. To do so, go to Settings ‣ Technical ‣ Scheduled Actions. In the scheduled actions list view, open the desired Sale Closing action and click Run manually.

Responsabilités

Uninstalling this module will reset the security hashes. This means the system will no longer guarantee the integrity of the past data.

Users are responsible for their Odoo system and must operate it carefully. Modifying source code responsible for ensuring data integrity is not allowed.

Odoo is not responsible for any issues with this module’s functionality if caused by uncertified third-party applications.