Comptabilité et Export FEC for WooCommerce

Description

Watch the plugin in action (45 seconds, in French):

Is your accountant asking for a file? Your WooCommerce store knows how to sell,
but it does not keep an accounting journal. This plugin fills that gap.

Every time an order is paid, it automatically writes a balanced accounting entry
that follows the French chart of accounts (Plan comptable général): revenue, VAT
collected per rate, shipping charged to the customer, and the payment received.
You read the journal from your dashboard, and export it whenever you are asked
to.

This plugin targets French e-commerce: it produces entries for the French chart
of accounts and an FEC file (Fichier des Écritures Comptables), the ledger export
that French tax authorities may request during an audit.

What the plugin does

• Automatic entries. A paid order creates an entry. A refund is reversed
  (contra entry), never deleted: the audit trail stays intact.
• Multi-rate VAT. A single order may carry 20%, 10% and 5.5% items. Each rate
  gets its own VAT line. Shipping is posted separately, with its own VAT.
• History replay. Installing today but selling for two years? Pick an anchor
  date and replay your past orders. The operation is idempotent: running it again
  never creates duplicates.
• Readable journal. One screen, one list, a permanent balance check
  (sum of debits = sum of credits) and a summary of balances per account.
• CSV export for your spreadsheet or your accountant, and FEC export
  (18 mandatory columns) for the tax authorities.
• HPOS compatible (High-Performance Order Storage), as well as legacy storage.

Accounts used

These are the default numbers. There is no settings screen: a developer can
override each of them with a filter, for instance comptafec_account_ventes to post
revenue to 706 instead of 707.

• 411 Clients — customer receivable, the pivot of the sale
• 707 Ventes de marchandises — revenue, excluding tax
• 44571 TVA collectée — VAT collected, one line per rate
• 7085 Ports et frais accessoires facturés — shipping charged
• 5115 Cartes bancaires à l’encaissement — card payments in transit

What the plugin does not do (and why)

We would rather say it before you install.

Payments are posted to account 5115 (“card payments in transit”), not
directly to the bank account (512). This is not a shortcut: when a customer
pays by card, the money first sits with the payment provider, which deducts its
fee and settles the remainder later, often bundling several orders together. The
amount actually credited to your bank account is therefore only known afterwards.

The trade-off is deliberate: your revenue and your VAT are correct, but
account 5115 stays open until the provider’s payout has been reconciled against
your bank statement. That reconciliation, and the recording of provider fees, are
outside the scope of this free version.

The plugin also assumes a store selling in euros, under French VAT, to
consumers.

Your data

No data leaves your server. The plugin calls no external service. The accounting
export aggregates sales on the collective account 411 Clients: it contains no
customer name, address or email address.