Files

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arcodangeandClaude Fable 5 a482bb18c4 feat(fleet): fiscal profile + compliance calendar + ADC register (erp#54, T11 data)

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

2026-07-18 23:45:00 +02:00

3.1 KiB

Raw Blame History

id, title, status, decided, effective_from, effective_until, supersedes, superseded_by

id	title	status	decided	effective_from	effective_until	supersedes	superseded_by
adc-004	Stay régime réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01	Accepted	2026-07-18	2026-01-01	null	null	null

adc-004 — Stay réel simplifié until abolition; quarterly CA3 from 2027-01-01

Accepted as formalization — "Accepted in practice" per the PRD compliance › ADC seed table. Operator sanity read = erp#54 human gate.

Context

Arcodange holds the régime réel simplifié de TVA (CA12 + acomptes) for its first exercice (FY-2026). LF 2025 art. 38 abolishes that regime on 2027-01-01 (PRD task-inventory § T10 trigger), which forced the question: opt out early to the réel normal, or ride the regime to its legal end?

Decision

Stay under the régime réel simplifié (annual CA12 form 3517 + July and December acomptes) until the abolition — no early opt-out. From 2027-01-01, file quarterly CA3 (turnover under 1 M EUR; monthly above that threshold). A last CA12 covering FY-2026 is still filed in 2027 (~2027-05-04 per the PRD roadmap), recovering the accumulated TVA credit.

Base légale & doctrine

CGI art. 302 septies A — régime simplifié d'imposition.
LF 2025 art. 38 — abolition effective 2027-01-01 (PRD task-inventory § T10).
CGI art. 287 — CA3 filing; the 1 M EUR monthly threshold noted in PRD task-inventory § T12 step 1.
Regime holder status confirmed by a DGFiP mail of 2026-06-25 (agent memory arcodange-tva-fiscal) — evidence outside the PRD; keep the mail.

Alternatives rejected

Early opt-out to réel normal (monthly/quarterly CA3 from 2026) — adds declarations for zero benefit while the company sits in a structural TVA credit, and the switch is imposed on 2027-01-01 anyway.

Consequences

Downstream rules (fiscal.yaml): vat-regime-reel-simplifie, vat-regime-ca3-quarterly, and the standard-law VAT ventilation operated under this regime — supplier-fr-vat-deductible (CGI art. 271) and supplier-intra-eu-reverse-charge (CGI art. 283-2) cite this record as their operating decision: they are law application, not method choices, and this record is where that ventilation is documented.
Calendar entries: tva-acompte-2026-07, tva-acompte-2026-12, tva-ca12-fy2026, regime-simplifie-abolition, ca3-2027-q1, ca3-quarterly.
Annexe: VAT regime + change of regime (imposed by law) disclosed at close.

QA & validation

POC-4a: December 2026 acompte dry-run (2026-11-30 → 2026-12-11, PRD roadmap Gantt e2) — first euro-parity proof.
POC-4b: 2027-Q1 CA3 simulation + expert-comptable checkpoint BEFORE the first real quarterly filing (PRD roadmap Gantt e3).

References

PRD roadmap.md § Milestones (2027-01-01, 2027-04-20, 2027-05-04).
PRD task-inventory.md § T10 trigger + § T11 step 1 + § T12 step 1.
PRD compliance.md § ADC seed table (adc-004).
fiscal.yaml rules listed under Consequences; erp#54.

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