---
id: adc-001
title: "KM client invoices under autoliquidation - art. 259-1° CGI (no French VAT, box E2)"
status: Accepted
decided: 2026-07-18
effective_from: 2026-01-01
effective_until: null
supersedes: null
superseded_by: null
---

# adc-001 — KM client invoices under autoliquidation — art. 259-1° CGI

> **Accepted as formalization** of practice in force "since the first invoice"
> (PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc)).
> The operator's sanity read is the erp#54 human gate; amendments before the PR
> merges are edits to a draft — immutability starts at merge on main.

## Context

KissMetrics (US) is the sole client: B2B services exported outside the EU. The
first client invoice forced the VAT position — charge French VAT, or treat the
supply as outside French VAT scope.

## Decision

B2B services supplied to a non-EU taxable customer are outside French VAT
scope (place of supply = where the customer is established). Therefore:
TVA collectée = 0 on every KM invoice; each invoice carries the autoliquidation
mention referencing art. 259-1° CGI; the basis reports in box E2 of the
CA3/CA12. Applied to 100 % of client revenue today.

## Base légale & doctrine

- CGI art. 259-1° — place of supply of B2B services is where the *preneur
  assujetti* is established.
- CA3 box E2 mapping per the T10 mode opératoire (PRD task-inventory § T10
  step 1: "box E2 export — today 100 % of client revenue is box E2
  autoliquidation Art. 259-1°, collectée = 0").
- Invoice mention checked structurally by the `dolibarr-invoice-audit` skill
  ("TVA 259-1° CGI").
- Expert-comptable confirmation pending — on the PRD compliance.md § Questions
  list (PAF documentation expectations for the export invoices).

## Alternatives rejected

- **Charging French VAT** — wrong place-of-supply analysis for extra-EU B2B
  services; would create undue TVA collectée.
- **Franchise en base** — would renounce the right to deduct while the company
  runs a structural VAT credit (all revenue exported, FR expenses carrying
  20 % VAT).

## Consequences

- Structural TVA credit while KM is the sole client (collectée 0 vs déductible
  on FR supplier invoices) — surfaced in `fiscal.yaml` `vat_position`.
- Downstream rule: `fiscal.yaml` `client-export-autoliquidation`.
- E-invoicing: these export invoices stay OUT of domestic e-invoicing scope
  but ENTER e-reporting on 2027-09-01 (PRD compliance.md § Obligations, PAF
  row; roadmap § Milestones) — the PAF stays load-bearing for them.
- Annexe: the VAT method is disclosed from this record at close (ADC rule 3).

## QA & validation

- `dolibarr-tva-reconciliation` classifies every KM invoice in bucket E2
  (autoliquidation, collectée = 0) — in production.
- `dolibarr-invoice-audit` verifies the invoice mention per invoice.
- Expert-comptable review: pending (PRD compliance.md § Questions).

## References

- PRD compliance.md § ADC seed table (adc-001) + § Obligations (PAF row).
- PRD task-inventory.md § T05 step 2, § T10 step 1.
- `fiscal.yaml` rule `client-export-autoliquidation`.
- erp#54 (this register's seeding issue).
