France

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 401 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

47 taxes at rates of 0, 2.1, 5.5, 8.5, 10, 20

domestic, domestic_reverse_charge, exempt, export, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• FR-CA3 — 35 boxes, filed month or quarter
• FR-CA12 — 38 boxes, filed year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• a day assigned per taxpayer
• not declared in the pack

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal
• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

factur-x-en16931 — mandatory from 2026-09-01

Ordonnance n° 2021-1190 du 15 septembre 2021, modifiée par la loi de finances pour 2024, art. 91 — réception obligatoire par toutes les entreprises au 1er septembre 2026 ; émission au 1er septembre 2026 pour les grandes entreprises et les entreprises de taille intermédiaire, au 1er septembre 2027 pour les petites et moyennes entreprises et les microentreprises. Le schéma de partie déclaré est le SIRET (0009), identifiant porté par les factures et par Chorus Pro ; le SIREN (0002) désigne la même entreprise sans son établissement

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 445510
• receivable 445670

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• cfonb120 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001, cfonb160

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• FR-2050 — 63 lines
• FR-2052 — 49 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

proven no named reviewer

38 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-11-06

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

1.23.0 — published 2026-11-06

fr, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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