Fiscal obligation
In France there is a fiscal requirement called NF525. This requirement defines how to display data on the invoice and store in the database. NF525 certification preferably needs to be certified by a third-party auditing company (i.e. INFOCERT https://www.infocert.org/accueil-en/). Such certification provides the best proof to the clients that our system complies with the law the certification must be re-new every year in order to make necessary corrections as the authority keeps updating
Conducted by INFOCERT, additional yearly audits are conducted to ensure that PMS remains compliant with local requirements. NF525 contains a set of standards required by French law for: Security, Integrity, Archiving, Conservation (Retention).
Tax Invoicing
NF525 data on invoices
Each Invoice must be signed with NF525 specific codes (highlighted in green below). Such signing must happen for the following invoice types:
- Standard Tax Invoice (Standard Tax Invoice, AR Invoice)
- Invoice Cancellation
- Invoice Preview
- Invoice pro-forma
- Reprinting an existing invoice
Invoice sequencing
It is required in France to have a separate sequencing of all documents that are subject to NF525 signing. All legal documents are being maintained as per the following format:
{DocumentType}:{ApaleoAccountCode}/{ApaleoProeprtyId}/1/{InvoiceNumber}
This format is defined for all properties and Invoice types and it is fully generated by EFSTA EFR - it is not possible to change the configuration at the moment
- Receipt
- Document Type: TIK
- Example: TIK:EJCA/PAR/1/5
- Invoice Preview
- Document Type: IP
- Example: IP:EJCA/PAR/1/5
- Standard Tax Invoice
- Document Type: FA
- Example: FA:EJCA/PAR/1/5
- Cancellation Invoice
- Document Type: AV
- Example: AV:EJCA/PAR/1/5
- Proforma Invoice
- Document Type: PR
- Example: PR:EJCA/PAR/1/5
Invoices - Types and Templates
Footer information
The Invoice in France must contain additional information:
- Hotel details (Settings —> Property —> Location)
- Hotel Name
- Address
- Telephone/fax
- Managing company (Settings —> Finance —> Invoice Settings —> Company details)
- Name
- Address
- Tax ID
- SIREN - code which allows the geographic identification of any French establishment or business - not in the UI, only the fiscalization setting
- RCS - Trade and companies register (centralises all the legal information of the companies operating in France)
- NAF - classification code for business activity in France (i.e. 62.02 is dedicated for companies in IT consulting) - not in the UI, only the fiscalization setting
- Social Capital
Invoice template – Invoice Preview
- Title is Invoice Preview
- invoice number is displayed
- NF525 field is displayed
- Every time when Invoice is previewed from the UI or from API, NF525 specific code is re-generated
- NON VALABLE FISCALEMENT is displayed
- there is no Tax summary section
Simplified Invoice
It is allowed to create invoices with no Billing details. Only First and Last name is required.
This is possible for invoices up to 150 EUR. The following setting must be configured:
Standard Invoice
- Title is Invoice
- Invoice number is displayed
- NF525 field is displayed
- Footer contains more information in line with the french regulations
Invoice template – Cancellation Invoice
- Title is Cancellation Invoice
- Invoice number is displayed and numbering is separated from the Standard Tax Invoice
- NF525 field is displayed
- Footer contains more information in line with the french regulations
Advanced Invoice
Hidden in France. The proper Deposit handling will be implemented later.
Pro-forma Invoice
Pro-forma invoice is used as an equivalent to Deposit Invoice - it can have payments, but it is not mandatory.
- generated invoice is available in the Invoices tab
- Proforma invoice cannot be corrected
- Proforma’s are not linked - if there are some changes needed the User can create a new invoice
Invoice template – Pro forma Invoice
- Title is Pro-forma invoice
- invoice number is displayed
- NF525 fields are displayed
Invoice template – Invoice reprinting
- Title is Invoice Duplicate when the Print count is greater than 1
- Number of printed copies is shown in the brackets
- Timestamp and other details of reprinting is added
- The following (hard-coded) text is added: Copy delivered at the request of the buyer
- regenerated NF525 code and the original document are shown
- duplicate logic is applicable for all invoices except for Invoice Previews
Invoice template – Cancelled Invoice
- FA:RRQL/PRS/1/94 was canceled with AV:RROL/PRS/1/59
- the template is following the logic for a Duplicate, and the title changes to Cancelled invoice
Deposit Receipt
- Deposits in France are not subject to be invoiced
- This means that when a Deposit payment is being received the guest should get on request the payment receipt instead of the Advance invoice
Template - Deposit Receipt
- No Revenue transactions
- number is displayed
Invoice Scope
It is required in France to have One-Word summary representing the Line Items. There are three possibilities:
- Services - displayed only when just services (accommodation) are in the Item Lines
- Products - displayed only when just products are in the Item Lines
- Mixed - displayed only when products and services are in the Item Line
Currently we hard-code it to Services
Interface with EFSTA
Calling EFSTA software
The system is is using the Receipt generation functionality. Workflow:
EFSTA EFR will be called also in the following situations:
- just before the Night Audit process is started the following events are being logged:
- login
-
logout
This is needed to accommodate a requirement of opening a new fiscal day - according to NF525 requirements we must at least one a day log the User out and then Log back in.
- City Tax configuration
- adding a new configuration
- modifying an existing configuration
- deleting a configured City Tax
- User Management
- creating a new User
- modifying an existing User
- deactivating a User
Company Profile
When Country for a Company is France then we must have a new field called SIRET. It is an INSEE (National Institute of Statistics and Economic Studies) code which allows the geographic identification of any French establishment or business.
Certification section
In the Property sections we display the Certification details:
Folio actions
- Global refund is not available due to the fiscal reasons:
Invoice settings
Due to compliance implications the following settings are hidden in the French hotel:
- Invoice number template
- Charges from other reservations
- Accounting for AR invoices
- Tax breakdown settings
The settings once configured cannot be modified via the UI anymore. Make sure that settings are properly configured before activating the fiscalization.
Sub-Account setup
It is required that Sub-Accounts are being used across all Rate Plan and Services - this is important to be compliant with NF525 Rules.
Property details
Apaleo and EFSTA systems must be in sync, this is why every time then we change in Property w must use the Support User and update EFSTA at the same time. The hotels cannot modify the property details themselves:
This is due to Compliance - we must make sure that the data is in sync with EFSTA.
Required information from the hotel for the Go-live
In order to go-live in France the following information about the Company are required:
- Code NAF/APE / Activity Type Code in France
- SIREN / Business Register Identifier
- Legal Form
- Social Capital
- METIER - Trades Directory Registration Number
- SIRET / Geographic Identification of a French Establishment