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en:wiki:facturation:client:factureacompte [2025/06/24 19:16] – créée - modification externe 127.0.0.1en:wiki:facturation:client:factureacompte [2026/10/23 21:36] (Version actuelle) – Automatic push translation eneuville
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-====== Deposit invoices ====== +====== Deposit invoices (France) ======
-FIXME A1 proofreading not yet effective for this page. In the meantime, you can ask any questions on the [[https://forum.gestan.fr|forum]].+
  
-A "deposit invoice" is used either as a document presented to the customer so that he can pay the requested deposit, or as a document once payment of the deposit has been made, so that he can justify his accounting exit.+{{ wiki:tags:nouveau_dans_gestan.png?nolink|New in Gestan from version A1.00}}
  
-It is practical, but conceptually erroneous (see details below), resulting from an abusive administrative requirement. In fact, you never charge a deposit, but a complete supply.+The concept of a deposit invoice is somewhat flawed. In fact, a business does not invoice a deposit, but rather a supply comprising goods or services, the fulfilment of which is either complete or partial at the date of the invoice (as in the case of progress invoices).
  
-What would be acceptable is to issue several invoices, similar to the status invoices used in the construction sector. Or to issue payment receipts, if the client needs to justify a disbursement.+The primary purpose of the advance payment invoice was either to trigger the payment of the advance by the customer to the supplier, or to serve as proof that the payment had been made. It is also perfectly possible to use a receipt or an acknowledgement of receipt.
  
-However, advance payment invoices are widely used in certain sectors of activity, although their form is not always regulatory. There are several methods to handle this case, let's start with an example of an invoice for 100 euros with a deposit of 20.+This conceptual flaw meant that the notion of an ‘advance payment invoice’ was interpreted in quite different ways depending on the company. Consequently, in France – with the administrative ingenuity that characterises us and which the rest of the world envies – Article 289 of the General Tax Code (CGI) has been amended to make the definition more rigid. From now on, in France, the new concept of a deposit invoice defines it as an unrecorded document, issued upon receipt of a deposit payment.
  
-===== Basic method =====+The new deposit invoice has a sequential reference number distinct from that of invoices. Recording advance payments enables, in particular, the recovery of VAT amounts when operating under the cash basis scheme. The concept therefore remains as flawed as ever, but its flaws are now set in stone.
  
-It simply consists of issuing as many independent invoices as necessary.+== Enabling the feature ==
  
-Here you would issue invoice 1 for 10 euros, then invoice 2 for 90 euros.+  * Tick the box **Manage advance payment invoices** in the [[en:wiki:parametrage:general:pieces|general settings]].
  
-This method is very easy in the case of an invoice with few lines, but becomes more difficult in the case of an invoice with many lines. In the latter case, you must use a reference document (a quote or an order, or even a BL) to generate the various invoices.+===== Generating a deposit invoice in Gestan ===== 
  
-From a quote, for example, you would proceed as follows:+For this example, we have issued an invoice for 432, with a 30 per cent deposit, i.e. 129.60.
  
-   * establishment of a quote, and validation by the customer +{{fr:wiki:facturation:client:factacompte01.png?nolink|}}
-   * generation of an invoice from the quote +
-   * application, via the context menu of the invoice lines table (Data -> Modify lines), of a percentage on the quantities corresponding to the requested deposit, here 10% +
-   * transmission of the invoice, possibly named "deposit invoice" via the context menu of the invoice table (Printing of specific information) +
-   * then, generation of a new invoice from the same previous quote +
-   * application, via the context menu of the invoice lines table, of a percentage on the quantities corresponding to that remaining, here 90% +
-   * transmission of the second invoice to the customer.+
  
 +The sales invoice will show the deposit due.
  
-===== “Gestan” method =====+{{fr:wiki:facturation:client:factacompte02.png?direct&400|}}
  
-It is carried out according to the following process: +When we receive payment of the deposit, Gestan will display the screen below, offering the option to record the deposit under the **Deposit**.
-   - You issue a quote, which mentions the amount or percentage of deposit you want. +
-   - The customer returns this quote to you with his agreement. +
-   - As soon as the agreement is received from the customer, you generate the invoice from the quote, and you transmit the invoice: Gestan will ask you if you wish to send a deposit invoice: answer yes: the invoice transmitted will be a "deposit invoice ". +
-   - When he sends you the amount of the deposit, or if he had already sent it to you with his agreement on the quote in step 2, collect it on the invoice. +
-   - When you have completed the planned work, resubmit the same invoice. Gestan, knowing that the deposit has already been sent, will generate a normal invoice.+
  
 +{{fr:wiki:facturation:client:factacompte03.png?nolink|}}
  
-=== Example ===+Gestan It will then ask you whether or not to create a deposit invoice for the recorded payment.
  
-   * We make a quote of 300 excluding tax, in which we ask for a deposit of 20% (60, Gestan calculates it automatically). +{{fr:wiki:facturation:client:factacompte04.png?nolink|}}
-   * The customer accepts this quote. We note the date of agreement in the **Accepted on** area of the quote +
-   * We generate an invoice from the quote. This is the same amount as the quote, with the same deposit request amount +
-   * When printing or sending by email, Gestan will display the following message:+
  
-{{ :fr:wiki:facturation:client:acompte_04.png?nolink |}}+When you request a printout or to have the invoice sent by email, an intermediate screen will ask you to specify which of the two documents you wish to print or send by email: the deposit invoice (there may be several) or the original ‘master invoice’.
  
-If you answer **Yes**, the invoice that will be printed or transmitted will look like this:+{{fr:wiki:facturation:client:factacompte06.png?direct&400|}}
  
-{{ :fr:wiki:facturation:client:acompte_05.png?direct&400 |}} 
  
-The invoice is marked "Deposit invoice", and the bottom of the invoice mentions the total amount of the deposit to be paid. 
  
-   * When you receive the deposit (this may be the same day as receipt of the customer's agreement, therefore the same day as the invoice is issued), proceed to collect the deposit, at using the **Cash** button in the list of invoices. This button will open the payment screen, with all fields filled in by default: 
  
-{{ :fr:wiki:facturation:client:acompte_12.png?nolink |}} 
  
-On this screen, verify the items, then click **Validate**. 
  
-   * When you have completed the work, all you need to do is send the same invoice to the customer: it will indicate the payments made, and the balance to be paid. As soon as the deposit is paid, Gestan no longer prints the words "deposit invoice". If an edition is desired after receipt of the deposit, you may need to delete the payment, print the deposit invoice, and re-record the payment.+===== Further information on deposit invoices: theoretical overview =====
  
-{{ :fr:wiki:facturation:client:acompte_13.png?direct&400 |}}+A deposit (also known as an ‘advance’) is //any partial payment made upon conclusion of the sales contract or after it has been concluded//. It is a payment “towards” a purchase. It is not possible to withdraw from the purchase of the product once the deposit has been paid, unless a new agreement is reached with the seller (excluding consumer credit). 
  
-===== Combining a deposit with a schedule =====+It is possible to claim a refund of a deposit, along with compensation where applicable, if the seller fails to fulfil their primary obligation (such as the delivery of a product).
  
-For any invoice, it is possible to define a [[en:wiki:facturation:client:echeancier|invoicing schedule]], the number of due dates, frequency, and amounts are freely definable.+The deposit (and its amount) must be specified as such in the sales contract; otherwise, the sums initially paid may be regarded by the buyer as a down payment (in the latter case, the buyer forfeits the entire sum paid if they cancel their order or withdraw from the contract).
  
-If you want, for an invoice, to request a deposit and define a payment schedule, the method is very simple: +VAT becomes payable upon payment of the deposit, or upon the issue of the sales contract that provides for it, depending on your VAT status.
-   - establish a quote mentioning a deposit amount +
-   - establish an invoice based on the quote +
-   - attach to the invoice a schedule including the payment of the deposit as the first due date +
- +
-The result will be the publication, at the bottom of the invoice, of the due date to be paid, as below. +
- +
-{{:fr:wiki:facturation:client:acompte_11.png?nolink|}} +
- +
-Note that, depending on the configuration options, the complete schedule can be printed (above the notification of the due date to be paid). +
- +
-{{:fr:wiki:facturation:client:acompte_11b.png?direct&400|}} +
- +
-===== Further on installment invoices: theoretical reminders ===== +
- +
-A deposit (we can also speak of an “advance”) is //any partial payment which occurs at the conclusion of the sales contract or after its conclusion//. It is a payment “to be used” on a purchase. It is impossible to renounce the purchase of the product once the deposit is paid, unless a new agreement is reached with the seller (excluding consumer credit). +
- +
-It is possible to reimburse a deposit, with possible compensation, if the seller fails to fulfill its main obligation (delivery of a product, in particular). +
- +
-The deposit (and its amount) must be mentioned as such in the sales contract, failing which the sums paid initially can be considered by the buyer as a deposit (In the latter case, the buyer loses the entirety of the deposit). amount paid if he cancels his order or withdraws). +
- +
-VAT is due upon payment of the deposit, or upon issuance of the sales contract providing for it, depending on your VAT taxation method.+
  
  
 <WRAP round info> <WRAP round info>
  
-====Concerning art 289 of the CGI====+====Regarding Article 289 of the CGI====
  
-FIXME Drafting in progress following developments in article 289 of the CGI.+:INFO: //The implementation of the amendments to Article 289 of the CGI is currently underway, as is the drafting of this article!//
  
-The [[https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044051186|article 289 of the CGI]] has recently been modified. The version valid since 01/01/2023 includes new provisions concerning deposit invoices.+L'[[https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044051186|article Article 289 of the CGI]] has recently been amended. The version in force since 1 January 2023 contains new provisions concerning deposit invoices. 
 +  
 +Let’s be clear about the intention: an invoice is required when goods are sold.
  
-Let’s understand the intention, you need an invoice when you sell goods.+And when a deposit is paid, a receipt specifying the amount of VAT is required so that the VAT can be identified on the payments received.
  
-And when you pay a deposit you need a receipt which specifies the amount of VAT to be able to identify the VAT on receipts.+If you call this receipt an invoice, the person receiving it will record it as an invoice – in other words, as a ‘partial sale’, so to speak – which increases the sales ledger and therefore turnover.
  
-If you call this receipt an invoice, the person who receives it will record it as an invoice, therefore as a "partial sale" one could say, i.e. which increases the sales account and therefore the turnover.+However, recording a deposit involves recording a financial transaction from a bank account to a customer account; it has nothing to do with a sale.
  
-However, recording a deposit is the recording of a financial flow bank account by customer account, nothing to do with a sale. +To avoid confusion, Gestan has chosen not to issue a deposit invoice but a receipt – either an order with a deposit paid, or a quotation with a deposit paid – which serves as proof for VAT purposes (useful in the case of services). Because, yes, we fully agree with the tax authorities that a document is required which specifies the VAT and not just the amount paid.
-To avoid confusion, Gestan has chosen not to issue a deposit invoice but a receipt, either an order with a paid deposit, or a quote with a paid deposit, which serves as proof for VAT (useful in the case of services). Because yes, we agree with taxes, we need a document that mentions VAT and not just the amount paid.+
  
 === Accounting: === === Accounting: ===
  
-Figured illustration for a sale of services of €1000 excluding VAT with a deposit of €250 - case of VAT on collection+Illustrative example for the sale of services worth 1,000€ excluding VAT with a deposit of 250€ – VAT on receipt of payment
  
-1-Deposit = document: check and quote with mention of deposit paid +1-Deposit =: cheque and quotation stating ‘deposit paid’ 
-|512 |Bank |250 | | +|512  |Bank            | 250 | |  
-|4191 |Customer advance and deposit | |250 | +|4191 |Client advance and deposit    | | 250 | 
-|4458 |VAT pending |50 | | +|4458 |VAT pending        | 50 | |  
-|44571|VAT collected | |50 |+|44571|VAT collected        | | 50 |
  
 2-Then sale = document: invoice 2-Then sale = document: invoice
-|411 |Customer |750 | | +|411  |Customer            | 750 | |  
-|4191 |Customer advances |250 | | +|4191 |Customer advance         | 250 | |  
-|707 |Sale | |1000 | +|707  |Sales             | | 1000 | 
-|4458 |VAT pending | |200 |+|4458 |VAT pending         | | 200 |
  
-3-Then payment of the balance = document: check +3-Then payment of the balance = document: cheque 
-|512 |Bank |750 | | +|512   |Bank            | 750 | |  
-|4191 |Customer advance | |750 | +|4191  |Customer advance        | | 750 | 
-|4458 |VAT pending |150 | | +|4458  |VAT pending         | 150 | |  
-|44571 |VAT collected | |150 |+|44571 |VAT collected         | | 150 |
  
-Risk with the “deposit invoice”: that it is recorded as a sale+Risk with the “deposit invoice”: that it is recorded as a sale
  
-1-Deposit = document: deposit invoice (sale of goods) and a check +1-Deposit = document: deposit invoice (sale of goods) and a cheque 
-|512 |Bank |250 | | +|512   |Bank            | 250 | |  
-|707 |Sales | | 150 | +|707   |Sales            | | 150 | 
-|44571 |VAT Collected | |50 |+|44571 |VAT collected        | | 50 |
  
  
-2-And when the “Real” bill arrives +2-And when the ‘real’ invoice arrives 
-|411 |Customer collective |750 | | +|411   |Customer collective    | 750 | |  
-|4191 |Customer advances |250 | | +|4191  |Customer advance        | 250 | |  
-|707 |Sales | |1000 | +|707   |Sales            | | 1000 | 
-|4458 |VAT pending | |200 |+|4458  |VAT pending        | | 200 |
  
-First of all it doesn't work out and the sale concerning the deposit is made twice... (sale in 707 for 1150€ and not 1000€)+Firstly, the figures do not balance, and the sale relating to the deposit has been entered twice (sale in account 707 for 1,150 rather than 1,000).
  
-The entries were made on the seller's side, but it is more likely to happen on the buyer's side, the person issuing the invoice having to be more vigilant on the issue.+The entries were made on the seller’s side, but this is more likely to happen on the buyer’s side, as the party issuing the invoice needs to be more vigilant about this.
  
-If you want to make an invoice at all costs, you have to make 2 invoices: +If you want to issue an invoice at all costs, you need to issue two invoices: 
-   * A partial invoice at the time of the deposit and cash it +  * A partial invoice at the time of the deposit and collect payment 
-   * A final invoice when the balance is paid and cashed+  * A final invoice at the time of the balance and collect payment
  
 </WRAP> </WRAP>
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 ==== Reference ==== ==== Reference ====
-[[https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044051186/|Article 289 of the CGI]]+[[https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044051186/|Article Article 289 of the French General Tax Code (CGI)]] 
 +\\ \\
 ----------------- -----------------
-{{:wiki:tags:voir_aussi.gif?nolink |}}**Other “Billing” articles**+ℹ️ **Other articles on “Invoicing”** 
 + 
 +===Invoicing: common elements=== 
 +<nspages fr:wiki:facturation:common -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > 
 +===Customer Invoicing=== 
 +<nspages fr:wiki:facturation:client -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > 
 +===Supplier Invoicing=== 
 +<nspages fr:wiki:facturation:fournisseur -nbCol=2 -textPages="" -h1 -r -simpleLineBreak >
  
-===Billing: common elements=== 
-<nspages en:wiki:facturation:common -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > 
-===Customer Billing=== 
-<nspages en:wiki:facturation:client -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > 
-===Supplier Billing=== 
-<nspages en:wiki:facturation:fournisseur -nbCol=2 -textPages="" -h1 -r -simpleLineBreak > 
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