arcodangeandClaude Fable 5
a482bb18c4
fleet/profile/ goes from stub to the machine-readable business-rules surface the fleet reads (PRD agent-catalog document surface + compliance ADC framework): - fiscal.yaml — entity, VAT position, 8 rules (regime reel simplifie until 2026-12-31 -> quarterly CA3 from 2027-01-01 per LF 2025 art. 38; KM export autoliquidation 259-1 CGI box E2; FR 20% deductible; intra-EU reverse charge; FX 766/666; SaaS expensed; CCA 455 lane). Every rule carries effective_from/effective_until AND decision: adc-NNN; every date cites its PRD anchor as an inline comment (verified against factory origin/main). - calendar.yaml — 15 entries: acomptes TVA (2026-07 month-window, 2026-12-15), last CA12 FY-2026 (2027-05-04), CA3 quarterly windows, CFE (December), AG comptes annuels (2027-06-30), e-invoicing milestones (2026-09-01 reception, 2027-09-01 emission/e-reporting), URSSAF echeancier with the in-file NOTE that a real direct debit exists since May 2026 (erp#57 revisit of the payroll-dormant assumption), KM deferred due dates + renewal stub. - JSON Schemas for both + scripts/validate.py (stdlib-only: strict YAML-subset parser, JSON-Schema-subset checker, rule->ADC resolution, calendar checks). - decisions/ — ADC register: template + adc-001..005 Accepted formalizations (autoliquidation KM, FX->766/666, SaaS expensed, reel simplifie until abolition, CCA personal-card lane) + adc-006/007 Proposed stubs (retainer currency -> erp#53; capital path -> erp#51). Agents draft, the operator Accepts — never the reverse; immutable once merged, supersede never edit. - Mutation policy in-file: PRs only (T12 proposes, human merges). - Same-change: profile README stub -> real doc; fleet/README.md layout line and AGENTS.md fleet row updated (profile no longer a stub). Validation: PASS — 8 rules, 15 entries, 7 ADCs, 0 errors, 7 warnings (the warnings list exactly what awaits operator verification). Human gate left open on purpose: operator sanity-read of the calendar + Acceptance of adc-001..005. Co-Authored-By: Claude Fable 5 <[email protected]> Claude-Session: https://claude.ai/code/session_01VRShc4QhLLU73FLHx9vskh
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3.2 KiB
Markdown
76 lines
3.2 KiB
Markdown
---
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id: adc-001
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title: "KM client invoices under autoliquidation - art. 259-1° CGI (no French VAT, box E2)"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-001 — KM client invoices under autoliquidation — art. 259-1° CGI
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> **Accepted as formalization** of practice in force "since the first invoice"
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> (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)).
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> The operator's sanity read is the erp#54 human gate; amendments before the PR
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> merges are edits to a draft — immutability starts at merge on main.
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## Context
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KissMetrics (US) is the sole client: B2B services exported outside the EU. The
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first client invoice forced the VAT position — charge French VAT, or treat the
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supply as outside French VAT scope.
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## Decision
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B2B services supplied to a non-EU taxable customer are outside French VAT
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scope (place of supply = where the customer is established). Therefore:
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TVA collectée = 0 on every KM invoice; each invoice carries the autoliquidation
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mention referencing art. 259-1° CGI; the basis reports in box E2 of the
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CA3/CA12. Applied to 100 % of client revenue today.
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## Base légale & doctrine
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- CGI art. 259-1° — place of supply of B2B services is where the *preneur
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assujetti* is established.
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- CA3 box E2 mapping per the T10 mode opératoire (PRD task-inventory § T10
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step 1: "box E2 export — today 100 % of client revenue is box E2
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autoliquidation Art. 259-1°, collectée = 0").
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- Invoice mention checked structurally by the `dolibarr-invoice-audit` skill
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("TVA 259-1° CGI").
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- Expert-comptable confirmation pending — on the PRD compliance.md § Questions
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list (PAF documentation expectations for the export invoices).
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## Alternatives rejected
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- **Charging French VAT** — wrong place-of-supply analysis for extra-EU B2B
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services; would create undue TVA collectée.
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- **Franchise en base** — would renounce the right to deduct while the company
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runs a structural VAT credit (all revenue exported, FR expenses carrying
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20 % VAT).
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## Consequences
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- Structural TVA credit while KM is the sole client (collectée 0 vs déductible
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on FR supplier invoices) — surfaced in `fiscal.yaml` `vat_position`.
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- Downstream rule: `fiscal.yaml` `client-export-autoliquidation`.
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- E-invoicing: these export invoices stay OUT of domestic e-invoicing scope
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but ENTER e-reporting on 2027-09-01 (PRD compliance.md § Obligations, PAF
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row; roadmap § Milestones) — the PAF stays load-bearing for them.
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- Annexe: the VAT method is disclosed from this record at close (ADC rule 3).
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## QA & validation
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- `dolibarr-tva-reconciliation` classifies every KM invoice in bucket E2
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(autoliquidation, collectée = 0) — in production.
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- `dolibarr-invoice-audit` verifies the invoice mention per invoice.
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- Expert-comptable review: pending (PRD compliance.md § Questions).
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## References
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- PRD compliance.md § ADC seed table (adc-001) + § Obligations (PAF row).
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- PRD task-inventory.md § T05 step 2, § T10 step 1.
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- `fiscal.yaml` rule `client-export-autoliquidation`.
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- erp#54 (this register's seeding issue).
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