[vibe](../../README.md) > [PRD](../README.md) > [AI back-office](README.md) > **Roadmap**

# Roadmap — the dated execution plan

> **Status:** In design (baseline 2026-07-11)
> **Last Updated:** 2026-07-11
> **Up:** [AI back-office hub](README.md)
> **Related:** [POC plan](poc-plan.md) · [STATUS](STATUS.md) · [Compliance](compliance.md) · [Task inventory](task-inventory.md)

The [phases](README.md#phased-roadmap) put in calendar time. Two kinds of dates coexist and must never be confused: **fiscal/regulatory milestones are immovable** (diamonds, several marked critical); **engineering dates are planning anchors** for a solo operator working part-time on this (~1–2 focused days/week between billable work) — they re-baseline freely, the milestones don't move to accommodate them.

## Gantt

```mermaid
%%{init: {'theme':'base'}}%%
gantt
    title AI back-office — implementation roadmap (baseline 2026-07-11)
    dateFormat YYYY-MM-DD
    axisFormat %b %y

    section P2 · E-invoicing (hard 09-01)
        POC-6 Qonto PA validation (reception + API pull) :crit, p6, 2026-07-13, 2026-08-14
        ADR D4 merged (Qonto = PA)                       :milestone, crit, 2026-08-14, 0d
        Fallback window (other PA if POC-6 fails)        :p6b, 2026-08-17, 2026-08-28
        E-invoice reception mandatory                    :milestone, crit, 2026-09-01, 0d

    section P1 · Flagship pipeline
        Golden set + injection fixtures                  :a1, 2026-07-13, 2026-07-24
        POC-5 model routing bench                        :a2, 2026-07-22, 2026-08-07
        POC-1 build (extract→validate→gate→promote→GED)  :a3, 2026-07-27, 2026-09-11
        POC-1 exit gate (10 real invoices, zero fixes)   :a4, 2026-09-14, 2026-10-09
        T02/T03 earn A2                                  :milestone, 2026-10-09, 0d

    section Ledger compliance (sandbox-first)
        Dolibarr verifications (compta module, FEC, BlockedLog, D7) :c1, 2026-09-07, 2026-09-25
        Accounting-module chantier (conditional)         :c2, 2026-10-01, 2026-11-27
        First monthly T15 audit pack                     :milestone, 2026-11-02, 0d

    section P3 · Standing fleet
        ADRs D1 + D2 (queue, orchestration)              :b1, 2026-09-14, 2026-09-25
        Queue + digest + approval cards                  :b2, 2026-09-28, 2026-10-23
        T13/T14 watchdogs (snapshot cron, backup freshness) :b3, 2026-09-28, 2026-10-09
        T17 second-brain wiring                          :b4, 2026-10-12, 2026-10-23
        POC-2 Pi sentinel (deploy + eval 200 mails)      :b5, 2026-10-05, 2026-10-30
        POC-2 soak (24/7, zero evictions)                :b6, 2026-11-02, 2026-11-13
        Sentinel live 24/7                               :milestone, 2026-11-13, 0d

    section P4 · Money loops
        POC-3 build (weekly reco + payment recording)    :d1, 2026-11-02, 2026-11-20
        POC-3 exit (1 month, zero unexplained deltas)    :d2, 2026-11-23, 2026-12-24
        T05 client invoice A2 (D3) + dunning + cash report :d3, 2026-11-16, 2026-12-18

    section P5 · Fiscal autopilot
        Fiscal profile + calendar files + T11 reminders  :e1, 2026-11-09, 2026-11-27
        POC-4a dry-run acompte décembre                  :e2, 2026-11-30, 2026-12-11
        Acompte TVA décembre                             :milestone, 2026-12-15, 0d
        CA3 quarterly regime starts                      :milestone, crit, 2027-01-01, 0d
        POC-4b CA3 Q1 simulation + expert checkpoint     :e3, 2027-01-11, 2027-02-26
        Prepare real CA3 2027-Q1 (T10)                   :e4, 2027-04-01, 2027-04-16
        CA3 Q1 filing (April window)                     :milestone, 2027-04-20, 0d
        Prepare CA12 FY2026 (credit recovery)            :e5, 2027-04-19, 2027-05-03
        CA12 FY2026 filing                               :milestone, 2027-05-04, 0d
        AG — annual accounts approval                    :milestone, 2027-06-30, 0d

    section P6 · Emission era
        E-reporting pipeline (Dolibarr→PA) + emission readiness :f1, 2027-05-03, 2027-07-30
        E-reporting + emission mandatory (PME)           :milestone, crit, 2027-09-01, 0d
```

1. **Phase 2 opens the plan, not phase 1**: POC-6 (Qonto-as-PA validation) starts immediately and must merge its ADR by mid-August, leaving a two-week fallback window before the immovable **2026-09-01 reception mandate**.
2. **Phase 1 runs in parallel from day one**: the golden set is built first (it gates everything), POC-5 benches the four tiers on it, and POC-1 builds the flagship supplier-invoice pipeline through September; its exit gate then consumes ~a month of *real* invoice flow, earning T02/T03 their A2 around **mid-October**.
3. The **ledger-compliance verifications** run on sandbox checkpoints in September — early on purpose: if the double-entry accounting module needs enabling and mapping, the conditional chantier must finish well before FY-2026 close so the year's FEC is producible.
4. **Phase 3 assembles the standing fleet** through autumn — queue/digest/approval cards (settling D1–D2), watchdogs, second-brain wiring, and the Pi sentinel with its two-week soak: 24/7 triage is live by **mid-November**.
5. **Phase 4 closes the money loop over December**: reconciliation + payment recording must survive one full calendar month with zero unexplained deltas — deliberately scheduled over a month that includes the December acompte and year-end activity.
6. **Phase 5 rides the fiscal calendar**: dry-run of the December acompte (first €-parity proof), the **CA3 regime switch on 2027-01-01**, a Q1 simulation validated by the expert-comptable checkpoint, then the first real CA3 (April) and the CA12 that recovers the accumulated TVA credit (early May), with the AG closing FY 2026 by end of June.
7. **Phase 6 prepares the 2027-09-01 mandate** from May, so e-reporting of the KM export invoices is proven months before it becomes law — mirroring the phase-2 pattern of landing early on a hard date.

## Milestones (the immovable spine)

| Date | Milestone | Nature |
| --- | --- | --- |
| 2026-08-14 | ADR D4 merged — Qonto confirmed as PA | engineering target (feeds a hard date) |
| **2026-09-01** | **E-invoice reception mandatory** | **regulatory — hard** |
| 2026-10-09 | T02/T03 earn A2 (flagship pipeline trusted) | engineering gate |
| 2026-11-02 | First monthly T15 audit pack | engineering gate |
| 2026-11-13 | Pi sentinel live 24/7 | engineering gate |
| 2026-12-15 | Acompte TVA de décembre (≈ 0 € expected — verify) | fiscal — hard |
| **2027-01-01** | **Régime simplifié abolished → quarterly CA3** | **regulatory — hard** |
| 2027-04-20 | First real CA3 (2027-Q1) filed | fiscal — hard (April window) |
| 2027-05-04 | CA12 FY-2026 filed (TVA credit recovery) | fiscal — hard (early-May window) |
| 2027-06-30 | AG — FY-2026 accounts approved | legal — hard |
| **2027-09-01** | **E-reporting + emission mandatory (PME)** | **regulatory — hard** |

## Dependencies that shape the plan

- **Golden set → everything**: no atom earns autonomy without it ([QA strategy](qa-strategy.md#golden-datasets)); hence it is the very first task.
- **POC-1 → POC-3**: payment recording reuses the manifest/gate/promote loop the flagship proves.
- **Compliance verifications → CA12/FEC**: the accounting-module question must be answered while there is still time to journalize FY 2026 ([compliance](compliance.md#dolibarr-verifications-sandbox-first)).
- **Queue + digest (P3) → every standing loop**: T15 audits, watchdogs and the sentinel report through the digest; that is why P3 sits between the flagship and the money loops.
- **POC-4a → POC-4b → real CA3**: each fiscal dry-run de-risks the next, and the expert checkpoint sits *before* the first real quarterly filing.

## Re-baselining rule

Slips are expected (solo operator, billable work first). The rule: **engineering bars may slide; diamond milestones may not** — a slip that threatens a hard milestone triggers scope-shedding on the engineering side (e.g. POC-6 falls back to manual PA reception, POC-1 stays at A1) rather than date-shifting. Actuals and slips are recorded in [STATUS](STATUS.md) as they happen; this page is re-dated only at phase boundaries so it stays a plan, not a diary.