France
PCG chart, CA3 and CA12 worksheets, FEC, Factur X and the Plateforme Agréée, DSN payroll file.
Currency EUR, languages French (default) and English, time zone Europe/Paris, fiscal year starting in January.
Chart of accounts: PCG (Plan comptable général, 2025 numbering), six digit accounts, about 260 accounts. Reports: bilan and compte de résultat in the simplified headings, a management summary and a cash basis summary. Imported accounts with other lengths are mapped to their PCG parent.
VAT rates: 20 percent (normal), 10 percent (intermediate), 5.5 percent (reduced) and 2.1 percent (special), plus codes for exempt sales, intra EU supplies and acquisitions, exports, reverse charge (construction subcontracting, services, imports), the overseas departments and Corsica, and OSS. VAT return: CA3 (monthly or quarterly, form 3310 CA3 SD) or CA12 (annual, simplified regime), with the line numbers of the 2026 form, rounded to the euro. On the cash basis (TVA sur les encaissements) services follow the payments and goods stay on the invoice date. If a return for the period was already filed, the worksheet becomes a corrective return that shows the difference per line. The CA3 and CA12 are worksheets (PDF or CSV) that you type into your professional space on impots.gouv.fr.
EU lists: the DES (services) and the état récapitulatif TVA (goods), as CSV and as DTI+ XML import files for douane.gouv.fr.
Audit file: the FEC (fichier des écritures comptables), with lettering of settled invoices and bills, checked with the structural rules of the official test tool. A FEC from Sage, Cegid, EBP, Pennylane and others can be imported; it creates journal drafts, missing accounts and missing customers and vendors. Nothing is posted.
Invoices: the legal mentions are printed (legal form, share capital, RCS, SIREN, SIRET, VAT number, late payment penalties and the 40 euro recovery fee, category of the operation, customer SIREN, option for debits) and missing data is flagged.
Electronic invoicing: Factur X (EN 16931 default, BASIC, EXTENDED) and Peppol BIS 3. Connector to a Plateforme Agréée (PA) for the e invoicing reform: Storecove or a generic PA, in sandbox mode only.
Live connections: company lookup in the public Recherche d'entreprises API (name, address, NAF code, SIRET and computed VAT number from a SIREN). No key is needed.
Payroll: the French payroll (régime général) creates the monthly DSN and the sick leave notification (signalement d'arrêt de travail), uploaded on the net entreprises portal after a DSN Val check.
Who can use this
- Owner
- Admin
- Accountant
Steps
1. Deadline: CA3
Between the 15th and the 24th of the month after the period. The day comes from the setting "Jour d'échéance de la CA3" (default the 19th). Monthly, or quarterly when the VAT return period of the company is quarterly.
2. Deadline: CA12
Second working day after 1 May of the following year (5 May in 2026). Only for the simplified regime (réel simplifié).
3. Deadline: CA12 instalments
In July and in December, on the same day of the month as the CA3. Only for the simplified regime.
4. Deadline: DSN
5th of the following month (50 or more employees paying at month end) or 15th of the following month (all others), from the setting "Échéance de la DSN". Default the 15th. Only with payroll.
5. Deadline: DES
10th working day of the following month. Only with a VAT ID.
Fields and options
- Département / collectivité
Holiday subdivision: for example Moselle (57), Alsace (6AE) or an overseas department. Its local holidays move due dates. Empty means national holidays only.
- État récapitulatif / DES
Whether the company files EU sales lists. "Automatic" (default) means yes when a VAT ID is entered.
- Assujetti à la TVA
The company is registered for VAT. On by default; switched off, the VAT deadlines are removed.
- Jour d'échéance de la CA3
Day of the month the CA3 is due, 15 to 24, as shown in your professional space on impots.gouv.fr. Default 19, the middle of the window, so reminders come early enough.
- Échéance de la DSN
DSN due on the 5th (50 or more employees, monthly payment) or on the 15th. Default the 15th.
- Capital social
Share capital printed on invoices (for example "SAS au capital de 10 000 €"). Required for companies.
- Ville du greffe (RCS)
City of the commercial court registry, printed with the SIREN (for example "RCS Paris 123 456 789"). Up to 80 characters.
- Répertoire des métiers
Trade register department for craftsmen, printed on invoices. Up to 80 characters.
- Taux des pénalités de retard
Late payment penalty rate printed on business to business invoices. Default: three times the legal interest rate. Up to 200 characters.
- Option pour le paiement de la taxe d'après les débits
The company opted to pay VAT on debits (accrual basis). The mention is printed on invoices.
- Catégorie d'opération par défaut
Default category of operation printed for the e invoicing reform: goods, services or mixed. Default: services. Each invoice can override it.
- Régime de TVA
VAT regime: réel normal (CA3), réel simplifié (CA12) or franchise en base (article 293 B CGI, no VAT; also tick the small business flag in the company data).
- Numéro d'habilitation DEB
Number issued by the customs collection centre for the DTI+ file import of the état récapitulatif TVA. Up to 4 letters or digits.
- Taux AT/MP (%)
Payroll: workplace accident rate in percent. Overrides the value in every employee profile.
- Effectif de l'entreprise
Payroll: headcount of the company, used for the thresholds of FNAL, the mobility contribution and the general reduction.
- Taux versement mobilité (%)
Payroll: rate of the mobility contribution (versement mobilité) in percent.
- SIRET de l'Urssaf
DSN: the 14 digit SIRET of the Urssaf of the company.
- Institution Agirc Arrco
DSN: identifier of the Agirc Arrco pension institution (for example G022).
- Contact DSN
DSN: contact person. Default: the company name.
- Email du contact DSN
DSN: contact email. Default: the company email.
- Téléphone du contact DSN
DSN: contact phone. Default: the company phone.
- Logiciel DSN
DSN: software name sent in the file header. Up to 20 characters.
- Envoi DSN réel
DSN: produce a real submission instead of a test submission. Switch it on only after the file has passed the DSN Val check. Default: test.
- Établissements (DSN)
DSN: a 14 digit SIRET per HR work location. The DSN file then contains one declaration per establishment; employees of other locations belong to the company SIRET.
- Organisme de prévoyance (code DSN)
DSN: code of the provident institution (Pnnnn), mutual insurer (9 digits) or insurer (Axxxxx).
- Contrat de prévoyance
DSN: reference of the provident contract.
- Organisme de complémentaire santé (code DSN)
DSN: code of the complementary health insurer (9 digits, Pnnnn or Axxxxx).
- Contrat de complémentaire santé
DSN: reference of the complementary health contract.
Tips
- Look up a customer by SIREN to fill in the name, address and VAT number from the public register.
- Enter the share capital and the RCS city before you send the first invoice of a company: they are mandatory mentions.
- Run the DSN through DSN Val before you switch "Envoi DSN réel" on.
Good to know
- EDI TVA (sending the CA3 as a file through an accredited EDI partner) is not available yet. Type the worksheet into impots.gouv.fr.
- The Plateforme Agréée connector works in sandbox mode only. Live transmission of electronic invoices to a PA is not available yet.
- The e reporting summary is a placeholder CSV for your Plateforme Agréée. The official e reporting flow is not available yet.
- The DES and état récapitulatif XML files follow the published layouts but have not yet been imported on douane.gouv.fr. Corrections, nil months and credit notes of the état récapitulatif are made in the online service.
- Collective agreements (minimum wages, bonuses, conventional sick pay) are not applied by the payroll. The IDCC is stored and declared only.
Related
- How country packs work
The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.