odoo-forge-bundle 0.1.0

package/payload/skills/odoo18-docs/references/docs/applications/finance/fiscal_localizations/france.md

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+---
+title: "France"
+source_url: "https://docs.odoo.sbggai.top/applications/finance/fiscal_localizations/france.html"
+---
+
+======
+# France
+
+.. seealso::
+   :doc:`Documentation on e-invoicing’s legality and compliance in France
+   <../accounting/customer_invoices/electronic_invoicing/france>`
+
+.. _localization/france/fec:
+
+# FEC - Fichier des Écritures Comptables
+
+An FEC :dfn:`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 1st, 2014, every French company is required to produce and transmit this file upon
+request by the tax authorities for audit purposes.
+
+.. _localization/france/fec-import:
+
+## FEC import
+
+To make the onboarding of new users easier, Odoo Enterprise's French :ref:`fiscal localization
+package <fiscal_localizations/packages>` includes the **FEC Import** feature (module name:
+`l10n_fr_fec_import`), which enables the import of existing FEC files from older software.
+
+To enable this feature, go to :menuselection:`Accounting --> Configuration --> Settings -->
+Accounting Import`, enable **FEC Import**, and *Save*.
+
+Next, go to :menuselection:`Accounting --> Configuration --> FEC Import`, upload your FEC file, and
+click on *Import*.
+
+> **note**:
+>     | Importing FEC files from different year takes no particular action or computation.
+    | Should multiple files contain any "Reports à Nouveaux" (RAN) with the starting balance of the
+      year, you might need to cancel those entries in the User Interface. Odoo makes those entries
+      (RAN) useless.
+
+.. _localization/france/fec-file:
+
+### File formats
+
+FEC files can only be in CSV format, as the XML format is not supported.
+
+> **note**:
+>     The FEC CSV file has a plain text format representing a data table, with the first line being a
+    header and defining the list of fields for each entry, and each following line representing one
+    accounting entry, in no predetermined order.
+
+Our module expects the files to meet the following technical specifications:
+
+- **Encoding**: UTF-8, UTF-8-SIG and iso8859_15.
+- **Separator**: any of these: `;` or `|` or `,` or `TAB`.
+- **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
+
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+|  # | Field name    | Description                          | Use                               | Format          |
++====+===============+======================================+===================================+=================+
+| 01 | JournalCode   | Journal Code                         | `journal.code` and `journal.name` | Alphanumeric    |
+|    |               |                                      | if `JournalLib` is not provided   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 02 | JournalLib    | Journal Label                        | `journal.name`                    | Alphanumeric    |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 03 | EcritureNum   | Numbering specific to each journal   | `move.name`                       | Alphanumeric    |
+|    |               | sequence number of the entry         |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 04 | EcritureDate  | Accounting entry Date                | `move.date`                       | Date (yyyyMMdd) |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 05 | CompteNum     | Account Number                       | `account.code`                    | Alphanumeric    |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 06 | CompteLib     | Account Label                        | `account.name`                    | Alphanumeric    |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 07 | CompAuxNum    | Secondary account Number             | `partner.ref`                     | Alphanumeric    |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 08 | CompAuxLib    | Secondary account Label              | `partner.name`                    | Alphanumeric    |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 09 | PieceRef      | Document Reference                   | `move.ref` and `move.name`        | Alphanumeric    |
+|    |               |                                      | if `EcritureNum` is not provided  |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 10 | PieceDate     | Document Date                        | `move.date`                       | Date (yyyyMMdd) |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 11 | EcritureLib   | Account entry Label                  | `move_line.name`                  | Alphanumeric    |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 12 | Debit         | Debit amount                         | `move_line.debit`                 | Float           |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 13 | Credit        | Credit amount                        | `move_line.credit`                | Float           |
+|    |               | (Field name "Crédit" is not allowed) |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 14 | EcritureLet   | Accounting entry cross reference     | `move_line.fec_matching_number`   | Alphanumeric    |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 15 | DateLet       | Accounting entry date                | unused                            | Date (yyyyMMdd) |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 16 | ValidDate     | Accounting entry validation date     | unused                            | Date (yyyyMMdd) |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 17 | Montantdevise | Currency amount                      | `move_line.amount_currency`       | Float           |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 18 | Idevise       | Currency identifier                  | `currency.name`                   | Alphanumeric    |
+|    |               | (accepts null)                       |                                   |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+
+These two fields can be found in place of the others in the sence above.
+
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 12 | Montant       | Amount                               | `move_line.debit`                 | Float           |
+|    |               |                                      | or `move_line.credit`             |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+| 13 | Sens          | Can be "C" for Credit                | determines `move_line.debit`      | Char            |
+|    |               | or "D" for Debit                     | or `move_line.credit`             |                 |
++----+---------------+--------------------------------------+-----------------------------------+-----------------+
+
+.. _localization/france/fec-implementation:
+
+### Implementation details
+
+The following accounting entities are imported from the FEC files: **Accounts, Journals, Partners**,
+and **Moves**.
+
+Our module determines the encoding, the line-terminator character, and the separator that are used
+in the file.
+
+A check is then performed to see if every line has the correct number of fields corresponding to the
+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
+*************
+
+Should a similar account code already be present in the system, the existing one is used instead of
+creating a new one.
+
+Accounts in Odoo generally have a number of digits that are default for the fiscal localization. As
+the FEC module is related to the French localization, the default number of relevant digits is 6.
+
+This means that the account codes the trailing zeroes are right-trimmed, and that the comparison
+between the account codes in the FEC file and the ones already existing in Odoo is performed only on
+the first six digits of the codes.
+
+.. example::
+   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
+*****************
+
+An account is technically flagged as *reconcilable* if the first line in which it appears has the
+`EcritureLet` field filled out, as this flag means that the accounting entry is going to be
+reconciled with another one.
+
+> **note**:
+>     In case the line somehow has this field not filled out, but the entry still has to be reconciled
+    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.
+
+.. _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
+with the default type *Current Assets* and then, at the end of the import process, they are
+matched against the installed Chart of Account templates. Also, the *reconcile* flag is also
+computed this way.
+
+The match is done with the left-most digits, starting by using all digits, then 3, then 2.
+
+.. example::
+
+   +------------+------------+-----------------+---------------------+---------------------+
+   | Name       | Code       | Full comparison | 3-digits comparison | 2-digits comparison |
+   +============+============+=================+=====================+=====================+
+   | Template   | `400000`   | `400000`        | `400`               | `40`                |
+   +------------+------------+-----------------+---------------------+---------------------+
+   | CompteNum  | `40100000` | `40100000`      | `401`               | `40`                |
+   +------------+------------+-----------------+---------------------+---------------------+
+   | **Result** |            |                 |                     | Match **found**     |
+   +------------+------------+-----------------+---------------------+---------------------+
+
+The type of the account is then flagged as *payable* and *reconcilable* as per the account template.
+
+.. _localization/france/fec-journals:
+
+Journals
+********
+
+Journals are also checked against those already existing in Odoo to avoid duplicates, also in the
+case of multiple FEC files imports.
+
+Should a similar journal code already be present in the system, the existing one is used instead of
+creating a new one.
+
+New journals have their name prefixed by the string `FEC-`.
+
+.. example::
+   `ACHATS` -> `FEC-ACHATS`
+
+The journals are *not* archived, the user is entitled to handle them as he wishes.
+
+.. _localization/france/fec-journal-type:
+
+Journal type determination
+**************************
+
+The journal type is also not specified in the format (as per the accounts) and therefore it is
+at first created with the default type `general`.
+
+At the end of the import process, the type is determined as per these rules regarding related
+moves and accounts:
+
+- | `bank`: Moves in these journals always have a line (debit or credit) impacting a
+    liquidity account.
+  | `cash` / `bank` can be interchanged, so `bank` is set everywhere when this condition is met.
+- | `sale`: Moves in these journals mostly have debit lines on receivable accounts and
+    credit lines on tax income accounts.
+  | Sale refund journal items are debit/credit inverted.
+- | `purchase`: Moves in these journals mostly have credit lines on payable accounts and
+    debit lines on expense accounts.
+  | Purchase refund journal items are debit/credit inverted.
+- | `general`: for everything else.
+
+> **note**:
+>     - A minimum of three moves is necessary for journal type identification.
+    - A threshold of 70% of moves must correspond to a criteria for a journal type to be determined.
+
+.. example::
+   Suppose we are analyzing the moves that share a certain `journal_id`.
+
+   +------------------------------------------------------------+-------+------------+
+   | Moves                                                      | Count | Percentage |
+   +============================================================+=======+============+
+   | that have a sale account line and no purchase account line | 0     | 0          |
+   +------------------------------------------------------------+-------+------------+
+   | that have a purchase account line and no sale account line | 1     | 25%        |
+   +------------------------------------------------------------+-------+------------+
+   | that have a liquidity account line                         | 3     | **75%**    |
+   +------------------------------------------------------------+-------+------------+
+   | **Total**                                                  | 4     | 100%       |
+   +------------------------------------------------------------+-------+------------+
+
+   The journal `type` would be `bank`, because the bank moves percentage (75%) exceeds the threshold
+   (70%).
+
+.. _localization/france/fec-partners:
+
+Partners
+********
+
+Each partner keeps its `Reference` from the field `CompAuxNum`.
+
+> **note**:
+>     These fields are searchable, in line with former FEC imports on the accounting expert's side for
+    fiscal/audit purposes.
+
+> **tip**:
+>     Users can merge partners with the Data Cleaning App, where Vendors and Customers or similar
+    partner entries may be merged by the user, with assistance from the system that groups them by
+    similar entries.
+
+.. _localization/france/fec-moves:
+
+Moves
+*****
+
+Entries are immediately posted and reconciled after submission, using the `EcritureLet` field to
+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
+***************
+
+There is a rounding tolerance with a currency-related precision on debit and credit (i.e., 0.01 for
+EUR). Under this tolerance, a new line is added to the move, named *Import rounding difference*,
+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
+*****************
+
+Should the `EcritureNum` not be filled out, it may also happen that the `PieceRef` field is also
+not suited to determine the move name (it may be used as an accounting move line reference) leaving
+no way to actually find which lines are to be grouped in a single move, and effectively impeding the
+creation of balanced moves.
+
+One last attempt is made, grouping all lines from the same journal and date (`JournalLib`,
+`EcritureDate`). Should this grouping generate balanced moves (sum(credit) - sum(debit) = 0), then
+each different combination of journal and date creates a new move.
+
+.. example::
+   `ACH` + `2021/05/01` --> new move on journal `ACH` with name `20210501`.
+
+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
+
+If you have installed the French :ref:`fiscal localization package <fiscal_localizations/packages>`,
+you should be able to download the FEC. To do so, go to :menuselection:`Accounting --> Reporting -->
+France --> FEC`.
+
+> **tip**:
+>     If you do not see the submenu **FEC**, go to :menuselection:`Apps`, remove the *Apps* filter,
+    then search for the module named **France-FEC** and make sure it is installed.
+
+.. seealso::
+
+    - [Official Technical Specification (fr)
+      ](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027804775)
+    - [Test-Compta-Demat (Official FEC Testing tool)
+      ](https://github.com/DGFiP/Test-Compta-Demat)
+
+.. _localization/france/accounting-reports:
+
+# 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
+
+.. _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 ](https://www.teledec.fr) 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 ](https://www.teledec.fr/s-enregistrer)
+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 <api/external_api/keys>` 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
+
+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.
+
+.. _localization/france/anti-fraud-software:
+
+## Is my company required to use 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.
+
+.. _localization/france/anti-fraud-odoo-certification:
+
+## 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 :doc:`upgrade to Odoo Enterprise
+</administration/on_premise/community_to_enterprise>` 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:
+
+- If you use **Odoo Point of Sale**, :ref:`install <general/install>` the **France - VAT Anti-Fraud
+  Certification for Point of Sale (CGI 286 I-3 bis)** module by going to :menuselection:`Apps`,
+  removing the *Apps* filter, then searching for *l10n_fr_pos_cert*, and installing the module.
+
+- 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 :ref:`developer mode <developer-mode>`.
+      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.
+
+.. _localization/france/anti-fraud-features:
+
+## 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).
+
+.. _localization/france/anti-fraud-inalterability:
+
+### 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.
+
+.. _localization/france/anti-fraud-security:
+
+### Security
+
+To ensure 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`.
+
+.. _localization/france/anti-fraud-storage:
+
+### 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
+      :ref:`developer mode <developer-mode>`.
+    - Then go to :menuselection:`Settings --> Technical --> Automation --> Scheduled Actions`.
+
+.. _localization/france/anti-fraud-responsibilities:
+
+## 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.
+
+.. _localization/france/anti-fraud-more-info:
+
+## More information
+
+You can find more information about this legislation in the following official documents.
+
+.. seealso::
+
+    - [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)