DAC7 (France report for 2024 earnings)

Caution

All content shared in this repository is provided "as is" without any warranty of any kind from its authors. Users are responsible for verifying their own compliance with DAC7 obligations.

Quick-start

pipx install dac7

# Build a XML declaration from dedicated JSON files
dac7 build -E PROD -f XML \
                      -p platform_operator.json \
                      -o other_platform_operators.json \
                      -e entity_sellers.json \
                      -i individual_sellers.json \
                      > declaration.xml

# Rename the file according to the specification
filename=$(dac7 name declaration.xml)
mv declaration.xml ${filename}

# Validate a XML declaration, both name and content
dac7 validate ${filename}

# Compress and encrypt. Require GnuPG to be installed
dac7 encrypt -z -E PROD ${filename} > ${filename}.gz.gpg

Contents of the repository

This repository is focused on the French version of DAC7, the requirements of which have been published by the Direction générale des Finances publiques, or DGFiP, on January 6, 2025 (cahier des charges v1.5, schema v1.1 🇫🇷). They differ from the original OECD standard on a couple of points that are small yet enough to break compatibility (see below).

Note

Please open an issue, or even better a PR, if you would like to extend this repository to cover other tax authorities.

This repository contains:

a revised XSD schema based on one released by DGFiP, implementing additional checks
a Python CLI to build an XML declaration and encrypt it according to the DGFiP requirements

Revised XML schema

The DGFiP specification 🇫🇷 is not compatible with the OECD standard v1 on at least the following points:

The URIs for the XML namespaces dpi and stf ends with :v1 in the OECD schema and not in the DGFiP schema
The DGFiP schema uses TaxesQn elements instead of the TaxQn required by the OECD schema

For this reason, the French tax authority has provided its own XSD schema. Unfortunately, its version v1.1 🇫🇷 does not implement all the requirements stated in the specification document 🇫🇷 released at the same time.

For this reason, we provide a revised version of the French schema in the schemas/xml folder that includes the following additional checks:

The version attribute of the <dpi:DPI_OECD> element is mandatory, and its value must be 1.0, even in the version v1.1 of the DGFiP schema
The value in a <dpi:MessageRefId> element must have between 1 and 88 characters and contain the SIREN of the platform
The value in a <ConsQn>, <NumbQn>, <FeesQn>, or <TaxesQn> element must be greater or equal to zero
The value in a <dpi:ResCountryCode> element must be a country covered by DAC7, i.e. within the EU

Those schemas are adapted from the schemas included in the DGFiP specification documents (Cahier des charges DPI-DAC7), which are published under the Etalab-2.0 license.

Python CLI

This repository also includes a Python CLI dac7 that can be used to:

Encrypt a French DAC7 declaration using the DGFiP keys
Get the name an XML declaration should have to match the naming convention 🇫🇷 issued by DGFiP
Check the conformity of an XML declaration with both the revised schema and the naming convention
Build an XML declaration from dedicated flat JSON files:
- A file for the main digital platform information
- A file for the entity sellers
- A file for the individual sellers
- If applicable, a file for the platform assuming the declaration in place of the main platform, or the platforms whose declaration is assumed by it

The corresponding JSON schemas are included in the schemas/json folder.

How-To

Install and prerequisites

To run the dac7 CLI, you need:

Python 3.11 or 3.12 or 3.13
GnuPG, if you want to encrypt the declaration file

It may work with other versions, maybe. Don't hesitate to open a PR to update the documentation and/or the code!

pipx install dac7

Then you can explore all the available dac7 commands with

dac7 --help

Compress and encrypt an XML declaration

Note

You need GnuPG to be installed on your system to be able to encrypt the file

The DGFiP test and prod platforms expect a compressed-then-encrypted file, using the corresponding test and prod encryption keys.

The encrypt command can do both in one go:

dac7 encrypt -z -E PROD declaration.xml > declaration.xml.gz.gpg

Or, for a test file,

dac7 encrypt -z -E TEST declaration.xml > declaration.xml.gz.gpg

To get more help,

dac7 encrypt --help

Validate an XML declaration

To check both the content of the file and its name,

dac7 validate declaration.xml

To get more help,

dac7 validate --help

Get the expected name of an XML declaration file

If you already have a file declaration.xml, you can get the name it should have to match the DGFiP naming convention 🇫🇷 with

dac7 name declaration.xml

Build an XML declaration from dedicated flat JSON files

The DAC7 schema is not always very practicable. It is indeed very nested: for instance, the <dpi:Address> element contains the country code in a <dpi:CountryCode> element and the rest of the address in <dpi:AddressFix>. When the data comes flat from a relational database, nesting it the right way is cumbersome.

Furthermore, a DAC7 declaration mixes different elements in one file:

The platform operator data, which is small and almost never changes
Entity sellers, which are companies and require specific information
Individual sellers, which require very different information

We propose to split those elements between different flat JSON files, and then assemble them together to produce the expected XML file:

dac7 build -E PROD -f XML \
                      -p platform_operator.json \
                      [-o other_platform_operators.json] \
                      [-e entity_sellers.json] \
                      [-i individual_sellers.json] \
                      > declaration.xml

Compared to the XML validation performed by dac7 validate, some additional 2nd-level validation rules from the DGFiP specification are performed when using dac7 build:

Rule 2: one quarterly consideration is less than zero, or a seller's overall consideration is zero
Rule 12: the birthplace of an individual seller is mandatory if they don't have a Tax Identification Number
Rule 33: any seller needs to report at least one relevant activity
Rule 34-1 and 34-2: a NOTIN value is not allowed for a platform or seller among other proper Tax Identification Numbers

To get more help,

dac7 build --help

To get the JSON schemas for each of the input files,

dac7 schemas build --help

Examples

In the examples folder, we provide files adapted from the examples included in the DGFiP specification documents (Cahier des charges DPI-DAC7), which are published under the Etalab-2.0 license.

1. Entity and individual sellers for immovable properties

Example 1 is an initial declaration for a platform operator with one entity seller and one individual seller, both for immovable properties.