debourstbnetsys

Dolibarr plugin developed by TBNETSYS that industrializes the management of customer disbursements as defined by French Tax Code article 267 II 2°.

A "débours" (disbursement) is a sum advanced by the entrepreneur in the name and on behalf of the client, then rebilled at cost. The module automatically enforces the seven cumulative conditions required by the CGI:

1. Prior written client mandate (signature and scan archived).
2. Supplier invoice issued in the client's name.
3. At-cost rebilling (zero margin).
4. Supporting documents attached line-by-line (Dolibarr ECM).
5. Legal mention "Débours art. 267 II 2° CGI" affixed.
6. Booked in account 467 (not as expense).
7. 10-year retention (configurable legal retention).

Result: these amounts are outside the scope of VAT, excluded from turnover, and not included in the micro-entrepreneur's social contribution base.

Main features:

• Time-stamped disbursement registry with CSV export (configurable retention, 10 years by default).

• Full client mandate management: PDF template generation, email sending to client, signed scan upload, validity dates, revocation.

• Two interchangeable rebilling modes:
   - Mode A — special lines: injection into the Dolibarr invoice with special_code = 566200, excluded from real turnover calculation.
   - Mode B — annex PDF: "Disbursement statement" (TCPDF) attached to the invoice, with prominent CGI mention.

• Configurable workflow: minimal / simple / complete (with mandatory mandate).

• Client reimbursement tracking: automatic pro-rata reconciliation against invoice payments (account 512).

• Accounting journal export 467/512 compatible with Dolibarr Accounting module, with debit/credit balance check and CSV export.

• Real turnover report + URSSAF social contributions estimation (configurable by activity, libératoire payment, fixed CFP).

• Automatic compliance diagnostic: missing mandate, absent supporting document, non-zero margin, empty CGI mention.

• Legal lock: a disbursement linked to a validated invoice cannot be modified or hard-deleted.

Administration page in 7 numbered sections with pre-configured profiles (micro-entrepreneur in VAT exemption, in VAT excess, other regimes).

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COMPATIBILITÉ / COMPATIBILITY
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Dolibarr  : 22.0.3 ou supérieur
PHP       : 8.2 ou supérieur (recommandé : 8.4)
Module ID : 566200  (plage commune libre Dolibarr ≥ 500000)
Famille   : billing (Comptabilité, GED, Facturation)
Dépend de : modFacture, modSociete, modECM