Accounting & Audit

Set up your organization's chart of accounts, export your accounting entries to your accountant's software, enable electronic invoicing in the Factur-X format, and find the documents the tax authorities may ask you for: certificate, event log, closings and archives.

Setting up your chart of accounts

The chart of accounts determines which accounts and which journals your sales are posted to in the exports. It is set per billing account: two entities that invoice separately each have their own.

1. Go to Administration›Settings›Billing›Billing Accounts and open the relevant account.
2. Open the Chart of Accounts tab.
3. Adjust the account numbers and names, then click Save.

Three blocks make up the screen:

• Sales, VAT, and customers: the accounts for services rendered, output VAT, customers and discounts granted.
• Treasury: the bank, cash and cheques-for-collection accounts, used by payment collection entries.
• Journals: the codes of the sales, bank and cash journals.

Breaking down your sales by category or by rate

By default, all your sales are posted to a single revenue account. Two optional breakdowns let you go further, in the same tab.

• Sales breakdown by category: a separate account for each product category — subscriptions, credits, equipment, lessons… Click Add a category, choose the category and enter its account.
• VAT breakdown by rate: a separate output VAT account for each rate. Click Add a rate, enter the rate and its account.

This is useful when your accounts need to distinguish activities from one another — for example, separating teaching revenue from court rentals. Without a breakdown, everything goes to the general accounts defined above.

Exporting your sales and your accounting entries

1. Go to Administration›Dashboard›Billing›Invoices & Transactions.
2. Filter the list on the period and the criteria you want: the export reproduces exactly the filters displayed on screen.
3. Click Download export and choose a format.

Monitoring business activity

• Excel (.xlsx): one line per order, with the date, the user, the amounts excluding VAT, the VAT and the total including VAT, the status and the payment method. This is the format to choose to analyse your sales in a spreadsheet.
• CSV (.csv): the same report, in a format readable by any spreadsheet application.
• Download PDF invoices: an archive containing the PDF of each invoice in the current filter. Only issued invoices are included.

Sending to your accountant

• Accounting entries (.csv): the debit/credit entries per invoice, in a readable format intended for a manual import.
• FEC (France): the French legal accounting entries file, importable by Sage, EBP, Ciel, Cegid, Pennylane or QuickBooks. One balanced entry per invoice.
• FAIA (Luxembourg) and DATEV (Germany): the legal formats of those two countries, offered to organizations established there.

The Include the regulations (treasury) option adds the payment collection entries (bank, cash, cheque) to the sales entries. Untick it to export only the sales journal.

Issuing invoices in the Factur-X format

Electronic invoicing is becoming mandatory in France. Factur-X is the chosen format: a perfectly ordinary PDF invoice, into which a data file that accounting software can read automatically is inserted.

For the person receiving the invoice, nothing changes: they open a PDF, identical to the previous one. It is their accounting software that additionally finds the amounts and identifiers there, without them having to re-enter anything.

Checking whether your organization is concerned

This is the first question to settle, and the answer is far from the same for every organization.

• Sports associations exempt from VAT under article 261-7-1° of the French general tax code are concerned neither by electronic invoicing nor by e-reporting. Many organizations are in this situation.
• Organizations subject to VAT will have to issue their business-to-business invoices in electronic format. For very small and medium-sized businesses, that is to say almost all organizations, the issuing deadline is set at 1 September 2027.
• Invoices to private individuals (your members) fall outside the scope of electronic invoicing, whatever your tax regime.

Enabling the format

1. Go to Administration›Settings›Billing›Billing Accounts and edit the relevant account.
2. In the Billing tab, find the Electronic Invoice option located in the Billing Information section
3. Choose the format:
   • Factur-X (France) for a French organization: it adds the French legal mentions expected on business-to-business invoices;
   • Factur-X / ZUGFeRD (EN 16931) for the European standard without the French specificities;
   • Disabled to produce standard PDF invoices.

The setting is specific to each billing account: an organization that invoices from several accounts enables them independently.

Filling in the mandatory information

An electronic invoice must identify its issuer with certainty. This information is entered in the same tab, Billing Information section.

1. Your organization's SIRET: this is the essential field. Without it, the invoice cannot be compliant, and a warning message is displayed under the option.
2. The VAT Number, if your organization is subject to it. If it is empty, the SIRET serves as the tax identifier.
3. The full address: company name, street, postcode, town and country. An incomplete address produces an invoice that is rejected by your customer's platform.
4. The billing e-mail address, used as a point of contact when no other identifier is available.

Collecting the SIREN of your business customers

A business-to-business invoice must also identify the buyer. The customer's SIREN is entered in their billing address, Company Address block, together with the Company Name and the SIREN. The same entry is offered during a counter sale.

None of this is required for an invoice to a private individual: name, address and country are enough.

Finding your audit documents

Software that collects payments must be able to prove that its entries have not been altered. Four documents meet this requirement, gathered in the same place: go to Administration›Settings›Billing›Billing Accounts, open the relevant billing account, then the Accounting & Audit tab.

This tab only appears on an account that has already been saved: the documents relate to activity, so there is nothing to show on an account that is being created. Each billing account has its own — if your organization invoices from several entities, examine them separately.

Downloading your certificate

In the event of an audit, the tax authorities may ask you to prove that your payment collection software complies with the conditions of inalterability, security, retention and archiving of data. The Cash register software certificate card produces this supporting document on demand, via Download (PDF).

The document has two parts. The publisher's part is already signed. The second is to be completed and signed by your legal representative: the certificate is only complete once both are gathered, and they are presented together.

The card only appears for a French billing account: the obligation targets taxable persons established in France.

Viewing the event log

The Event log card leads, via Consult, to the conclusive record of what has happened on your billing. It does not contain the sales — they are in your orders — but the technical facts surrounding them.

It includes in particular successful and failed logins, configuration changes, changes to billing rights, closings recorded, documents sealed and duplicates issued, archives generated, accounting exports, switches to test mode, as well as anomalies detected: chain break, closing discrepancy, clock anomaly.

Each line carries its date, its event type, the account concerned, the operator and the details. A filter by type and by period helps you find your way, and the Export button produces a file from it.

Understanding closings

A closing seals a period: it freezes the payments, invoices and credit notes it contains, and it can no longer be modified or regenerated. The Closings card presents the daily, monthly and annual closings of your account.

They are recorded automatically, without any action on your part. So there is nothing for you to "do" every evening: the table fills in by itself.

Each line shows the period, the number of transactions, the Net Collected, the Breakdown by payment method — online, on site, cash, cheque, transfer, terminal — as well as the number of invoices and credit notes issued.

Two points are worth understanding, because they often come as a surprise:

• The grand total never goes back to zero. It is a perpetual cumulative amount since the account began, not a period balance. A total that keeps increasing is the expected behaviour.
• The Opening balance (zero point) shows the date and the amount from which this cumulative amount starts. For an account that existed before closings were introduced, that is the starting point used, and not zero.

Retrieving your tax archives

Each closed month gives rise to a frozen archive, gathered in a timestamped ZIP file: transactions, invoices, credit notes, closings and technical log for the period. The Archives card lists them under Monthly archives, with their period, their size, their creation date and their Fingerprint (SHA-256).

This fingerprint is what makes the archive verifiable: it changes if a single byte is modified. Two buttons accompany the card, Verification tool and Verification manual — enough to allow a third party, auditor or accountant, to check the integrity of an archive themselves without going through you.

Archives are produced automatically. If a closed period does not yet have its own, it appears under Closed periods not archived and a Generate button lets you produce it immediately.