France TVA pack (`khata-fr`)¶

KhataOS can keep books for a French business. It checks the numéro de TVA intracommunautaire, the SIREN and the SIRET. It charges TVA at 20%, 10%, 5.5% or 2.1%, and at the DOM rates in Guadeloupe, Martinique and La Réunion. It handles autoliquidation, checks invoice numbers, and works out the CA3 (déclaration 3310-CA3) from the books.

Nothing is sent to impots.gouv.fr, and nothing goes to a plateforme agréée. Nothing here is tax advice: check the figures with your expert-comptable before you file.

Code: - crates/khata-fr holds the rules: siren.rs, regions.rs, tva.rs, returns.rs. - apps/desktop/src-tauri/src/vat_fr.rs turns vouchers into CA3 documents and provides the ca3_fr(from, to) command. It also holds the voucher reader shared with the Netherlands and Spain (vat_fr::eu). - apps/desktop/src/screens/vat_fr.ts provides Ca3Report, in Go To (Alt+G) as CA3 (France VAT return) for French companies (see Where it is in the app).

Sources and open questions are in docs/research/france-compliance.md. Tags: - [PRIMARY]: read in BOFiP, an impots.gouv.fr form or notice, or the DGFiP's e-invoicing specifications. - [SECONDARY]: reported by other sources (service-public, python-stdnum, Wikipedia). - [UNCERTAIN]: not confirmed.

Setting up a French company¶

Pick France as the country. The books use EUR and calendar years. The exercice comptable is any 12 months; change the books' first month if yours differs.
In Company → Company details (Alt+K), enter the numéro de TVA and pick the région. Région codes are the ISO 3166-2:FR codes without "FR-":
metropolitan: ARA, BFC, BRE, CVL, 20R (Corse), GES, HDF, IDF, NOR, NAQ, OCC, PDL, PAC;
overseas: 971 Guadeloupe, 972 Martinique, 973 Guyane, 974 La Réunion, 976 Mayotte.

Régions, not départements, are the address regions, because they are what changes the TVA (see the next section). The old codes FR-GP … FR-YT were withdrawn from ISO 3166-2 in 2021 [SECONDARY]. 3. Add the rate list (also in khata_fr::tva::default_rates):

Class	Rate	From	Notes
`STANDARD`	20%	1 Jan 2014	19.6% from 2012 in the list [rates PRIMARY, dates SECONDARY]
`INTERMEDIATE`	10%	1 Jan 2014	7% in 2012–2013
`REDUCED`	5.5%		food, energy-saving works, books …
`SPECIAL`	2.1%		reimbursable medicines, press …
`DOM-STANDARD`	8.5%		Guadeloupe, Martinique, La Réunion (art. 296 CGI)
`DOM-REDUCED`	2.1%		the same
`ZERO`, `EXEMPT`, `REVERSE`	0%		`EXEMPT…`: exonéré (art. 261 ff.); `REVERSE…`: autoliquidation

A class starting with EXEMPT is exempt and one starting with REVERSE is autoliquidated. Any other class at 0% is zero-rated; any positive rate is taxed.

The 2025 and 2026 finance laws changed no rate [PRIMARY: the 2026 CA3 form]. The franchise en base thresholds are unchanged for 2026: €85,000 for goods and €37,500 for services, with majoré limits of €93,500 and €41,250. The single €25,000 threshold was abandoned [PRIMARY: service-public F21746].

Territories¶

tva::line_tax picks the rate from the supplier's région:

Supplier in	Rate used
Metropolitan France, Corse included	The class's rate. Corse's own rates (art. 297: 13%, 10%, 2.1%, 0.9%) are classes you add (`CORSE-13` …)
Guadeloupe, Martinique, La Réunion	The `DOM-` class first: `STANDARD` becomes `DOM-STANDARD`, 8.5%. A class with no `DOM-` rate is an error, never a silent fallback to the metropolitan rate
Guyane, Mayotte	No TVA: "provisoirement pas applicable" (art. 294-1) [PRIMARY: BOFiP]
Metropolitan France ↔ overseas, or between two overseas régions	0%: an export or import (art. 294-2). Between two DOM is [UNCERTAIN]
Abroad	0% (intra-EU supply, export or not taxable in France)

Monaco counts as France: a party there is not abroad.

Tax identifiers¶

Numéro de TVA: FR, a two-character key and the SIREN.
The numeric key is (12 + 3 × (SIREN mod 97)) mod 97 [SECONDARY: python-stdnum; no official page states the formula].
Keys with letters (alphabet without I and O) are checked with python-stdnum's rules [SECONDARY, UNCERTAIN].
A body starting 000 is a Monaco number. The SIREN check is skipped for it.
Test vectors: FR40303265045, FR44732829320, FRK7399859412, FR4Z123456782, FR32000000330 (Monaco).
SIREN: nine digits with a Luhn check. SIRET: the SIREN plus a five-digit NIC, Luhn over all 14 digits. For La Poste (SIREN 356000000), the digit sum must be a multiple of 5 instead [SECONDARY].
The pack accepts a SIREN or SIRET as a party's tax id when the party has no TVA number. The SIREN is the entity_id.
The SIREN is also the e-invoicing address in the PPF annuaire.
Other EU VAT identifiers are accepted on their shape only.

A pass shows that a number is well formed. Only VIES can say that it is registered.

Invoices¶

Numbers are "unique, basé sur une séquence chronologique et continue" (BOI-TVA-DECLA-30-20-20-10 §70) [PRIMARY].
Several series are allowed; KhataOS numbers each voucher type in its own gap-free series.
The pack also requires a number to be unique across all years, at most 35 characters of [A-Za-z0-9/-]. 35 matches the e-invoicing rule G1.42 (number ≤ 35, unique per year and SIREN).
Mentions: the printed and e-invoice must carry the fixed notes:
"Autoliquidation" on a REVERSE line;
"TVA non applicable - article 293 B du CGI" under the franchise.

Since the reform, invoices also carry four new mentions: the customer's SIREN, the operation category (goods, services or both), the option "TVA sur les débits", and the delivery address. When these apply by issuing wave is [UNCERTAIN] (see research §3).

The invoice layouts belong to the print and e-invoice code, not this pack.

E-invoicing (facturation électronique)¶

The reform's dates [PRIMARY: DGFiP FAQ, 1 Sep 2026]: - Receiving: every business must receive e-invoices through a plateforme agréée (PA, formerly PDP) from 1 Sep 2026. - Issuing and e-reporting (B2C, international operations, payment data): large companies and ETI from 1 Sep 2026; PME and micro-entreprises from 1 Sep 2027.

The PPF runs the annuaire and collects the data; it is no longer a free invoicing platform.

Accepted formats are UBL 2.1, UN/CEFACT CII and Factur-X, all on EN 16931 with the French rules (AFNOR XP Z12-012). KhataOS's French e-invoices come from the shared khata-en16931 crate (its Factur-X and CII writers), not from this pack. Connecting to a PA and e-reporting are future work.

CA3¶

khata_fr::returns::ca3(outward, inward, period, territory) works out the CA3 from a neutral document model. The desktop's ca3_fr(from, to) feeds it as follows: - outward: Sales and Credit Notes; inward: Purchases and Debit Notes; - tax ledgers of type "TVA" (or "VAT"); - the company's région picks the rate lines: Continent, Corse or DOM. There is no CA3 in Guyane or Mayotte.

Line	What goes in it
A1	Taxable sales (HT)
A2	Purchases autoliquidated inside France (the buyer's side of a REVERSE purchase)
A3	Services bought from abroad (EU or not), autoliquidated (art. 283-2)
B2	Intra-EU acquisitions of goods
B5	The company's credit notes on taxable sales (a positive figure); their TVA goes in 21
E1	Exports outside the EU (and to or from the overseas régions)
E2	Exempt and 0% supplies, services to customers abroad, the seller's side of an autoliquidation
F2	Intra-EU supplies of goods to a buyer with a VAT id
F8	Credit notes on non-taxable operations
08 / 09 / 9B / T6	20% / 5.5% / 10% / 2.1% in continental France: base and tax
TC / T3 / T4 / T5	Corse 13% / 10% / 2.1% / 0.9% (with 08 and 09 for 20% and 5.5%)
10 / 11 / T1 / T2	DOM 8.5% / 2.1% / 1.75% / 1.05%
13	Anciens taux (19.6%, 7%)
15	TVA antérieurement déduite à reverser (suppliers' credit notes)
16 / 17	Total TVA brute; dont TVA sur acquisitions intracommunautaires
20 / 21 / 23	Deductible TVA: purchases plus the self-assessed TVA; the TVA of the company's credit notes; total
25 / 27 or TD / 28	Crédit de TVA and crédit à reporter, or TVA due and TVA nette due
32	Total à payer

Rules from the notice 3310-NOT-CA3-SD [PRIMARY]: - Every box is rounded to the nearest euro (0.50 counts as 1). A rate line's tax is its rounded base × rate; KhataOS warns when the TVA booked differs by more than €1. - No negative amounts: credit notes go to the régularisation lines (B5, F8, 15, 21). A box that still comes out negative gets a warning. - The self-assessed TVA (A2, A3, B2) is in its rate line and again in line 20. - Filing is monthly (quarterly below €4,000 of TVA a year) and online only (EFI or EDI). The screen's figures are for keying into EFI. EDI is future work.

Not worked out (left at zero): - imports (A4, I1–I6), B4, fixed assets (19), the credit carried forward from the last return (22), refund claims (26), taxes assimilées (29) and the energy excise lines; - TVA sur les encaissements timing, partial deduction, the CA12 and the DEB / DES.

All input TVA is taken as deductible.

Where it is in the app¶

CA3: Go To (Alt+G) → CA3 (France VAT return), shown only for French companies (launcher.ts). F2 changes the period; Ctrl+P prints and Ctrl+E saves a CSV.
Factur-X: on a saved Sales invoice or Credit Note, Ctrl+E (Export) → Factur-X / ZUGFeRD PDF (einvoice.ts exportVoucher, built by peppol.rs facturx_pdf and khata_en16931::facturx). It is the EN 16931 profile, laid out as plain text rather than the invoice design, and it has not been run through a PDF/A validator. The four new invoice mentions are not printed yet.

Next steps¶

Company profile fields for the SIREN, the TVA-on-debits option and the franchise flag; the four new invoice mentions on print.
Factur-X with the French CTC-FR profile; a PA connection; e-reporting.
EDI-TVA filing, the CA12, the credit carried forward from the last return, the DEB and DES, and the FEC export.

France TVA pack (khata-fr)¶