arcodangeandClaude Fable 5
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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
74 lines
3.1 KiB
Markdown
74 lines
3.1 KiB
Markdown
---
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id: adc-004
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title: "Stay régime réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01"
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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-004 — Stay réel simplifié until abolition; quarterly CA3 from 2027-01-01
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> **Accepted as formalization** — "Accepted in practice" per the PRD
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> [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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> Operator sanity read = erp#54 human gate.
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## Context
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Arcodange holds the régime réel simplifié de TVA (CA12 + acomptes) for its
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first exercice (FY-2026). LF 2025 art. 38 abolishes that regime on 2027-01-01
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(PRD task-inventory § T10 trigger), which forced the question: opt out early
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to the réel normal, or ride the regime to its legal end?
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## Decision
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Stay under the **régime réel simplifié** (annual CA12 form 3517 + July and
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December acomptes) until the abolition — **no early opt-out**. From
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**2027-01-01**, file **quarterly CA3** (turnover under 1 M EUR; monthly above
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that threshold). A last CA12 covering FY-2026 is still filed in 2027
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(~2027-05-04 per the PRD roadmap), recovering the accumulated TVA credit.
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## Base légale & doctrine
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- CGI art. 302 septies A — régime simplifié d'imposition.
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- LF 2025 art. 38 — abolition effective 2027-01-01 (PRD task-inventory § T10).
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- CGI art. 287 — CA3 filing; the 1 M EUR monthly threshold noted in PRD
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task-inventory § T12 step 1.
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- Regime holder status confirmed by a DGFiP mail of 2026-06-25 (agent memory
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`arcodange-tva-fiscal`) — *evidence outside the PRD; keep the mail*.
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## Alternatives rejected
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- **Early opt-out to réel normal (monthly/quarterly CA3 from 2026)** — adds
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declarations for zero benefit while the company sits in a structural TVA
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credit, and the switch is imposed on 2027-01-01 anyway.
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## Consequences
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- Downstream rules (`fiscal.yaml`): `vat-regime-reel-simplifie`,
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`vat-regime-ca3-quarterly`, **and the standard-law VAT ventilation operated
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under this regime** — `supplier-fr-vat-deductible` (CGI art. 271) and
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`supplier-intra-eu-reverse-charge` (CGI art. 283-2) cite this record as
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their operating decision: they are law application, not method choices, and
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this record is where that ventilation is documented.
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- Calendar entries: `tva-acompte-2026-07`, `tva-acompte-2026-12`,
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`tva-ca12-fy2026`, `regime-simplifie-abolition`, `ca3-2027-q1`,
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`ca3-quarterly`.
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- Annexe: VAT regime + change of regime (imposed by law) disclosed at close.
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## QA & validation
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- POC-4a: December 2026 acompte dry-run (2026-11-30 → 2026-12-11, PRD roadmap
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Gantt e2) — first euro-parity proof.
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- POC-4b: 2027-Q1 CA3 simulation + expert-comptable checkpoint BEFORE the
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first real quarterly filing (PRD roadmap Gantt e3).
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## References
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- PRD roadmap.md § Milestones (2027-01-01, 2027-04-20, 2027-05-04).
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- PRD task-inventory.md § T10 trigger + § T11 step 1 + § T12 step 1.
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- PRD compliance.md § ADC seed table (adc-004).
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- `fiscal.yaml` rules listed under Consequences; erp#54.
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