ERP Software for French Businesses

The system operates through certified Partner Dematerialization Platforms (Plateformes de Dematerialisation Partenaires, or PDPs). The government's public portal, Portail Public de Facturation (PPF), functions as a directory and tax data hub rather than a transaction platform. Businesses must either connect to a certified PDP or use the PPF to exchange invoices. Yukti integrates with certified PDPs to transmit and receive invoices in the required formats: UBL 2.1, CII (Cross Industry Invoice), or Factur-X (the French hybrid format combining structured XML with a PDF visual representation).

Accurate master data is critical for compliance. Every invoice must include the SIREN and SIRET numbers of both parties, along with routing codes and suffixes that determine how the invoice is delivered through the PDP network. Errors in these identifiers cause routing failures and compliance violations. Yukti validates SIREN/SIRET data at the point of invoice creation and maintains a directory lookup to verify counterparty registration details.

French VAT (TVA) applies at a standard rate of 20%, with intermediate (10%), reduced (5.5%), and super-reduced (2.1%) rates for specific categories of goods and services. The rules governing which rate applies are detailed and specific to product categories. Yukti includes a French TVA rate engine that handles all four rates and the various exemption categories.

French accounting follows the Plan Comptable General (PCG), the standardized chart of accounts required by law. Financial statements must conform to the PCG structure, and the annual accounts must be filed with the Greffe du Tribunal de Commerce. Yukti ships with the PCG chart of accounts and generates the standard French balance sheet (Bilan) and income statement (Compte de Resultat) formats.

Payroll in France involves income tax withholding (prelevement a la source), social security contributions (charges sociales) that represent a significant percentage of gross salary, and the Declaration Sociale Nominative (DSN) monthly electronic filing. Yukti automates DSN generation and calculates all mandatory contributions.