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Input compliance

⏱ 4 min readUpdated on

A line can be posted correctly in the journal and still break a rule: an asset depreciated on a declining-balance basis, a subsidy never released to profit, land being depreciated. The “Input compliance” category names these lines, one by one, and says what to do.

What it is for

In the Plan checks panel, the Input compliance category groups five checks. Each one is OK without the case, and to review (Warning) with it, never in error: its text names the lines concerned, in quotation marks, and ends with “To do: …”.

CheckTo review when…What to do
Company incorporation datethe client's record does not show the date of incorporation, for a file that is not an incorporation: the first-years regimes (art. 215 and 218, § 2 of the Income Tax Code 1992, CIR 92 / WIB 92) are not appliedenter it on the client's record — the check has no button
Straight-line depreciation of assetsan old investment line is still depreciated on a declining-balance basisFix opens the encoding, Investments module: switch it back to straight-line
Capital subsidiesan old line of Financing & Contributions carries a subsidy on account 15: it is never released to profitFix opens Financing & Contributions: enter the subsidy in the Subsidy amount field of the investment it finances, then delete the line
Property leases: land valuea property lease has no land value: the whole asset is depreciated, land includedFix opens Financing & Contributions: fill in the Land value on the lease line
Incorporation compliant with the CCAan incorporation created before this check does not follow the Companies and Associations Code (CSA / WVV): the paid-up capital of an SA, or a plan shorter than two years from incorporationthe paid-up part of the contribution (Fix, Financing & Contributions); the length of the plan, in the file settings, with no button

Steps

  1. Open the Plan checks panel from the file's checks badge.
  2. Scroll down to the Input compliance category: its header counts the checks that are OK, out of five.
  3. Read the text of a check to review: it names each line concerned and ends with what to do.
  4. Click Fix when it is shown: the panel closes and the encoding opens on the right module.
  5. Correct the line and save: the check turns back to OK, and the badge with it.

Worked example · Boulangerie Dupont SRL

CheckState
Company incorporation dateOK
Straight-line depreciation of assetsOK
Capital subsidiesOK
Property leases: land valueOK
Incorporation compliant with the CCAOK

The bakery was incorporated on 4 January 2027: the date is known. Its plan runs to the year-end of December 2029, beyond the 24 months that the Companies Code requires from incorporation. It has no declining-balance line, no subsidy on account 15 and no lease: all five checks are OK.

If the van were an old line still marked as declining-balance, the “Straight-line depreciation of assets” check would turn to Warning and write:

  • Declining-balance depreciation on « Camionnette de livraison »: not allowed for a company for assets acquired from 01/01/2020 (art. 196, § 3 ITC 92). To do: switch these lines back to straight-line (Encoding › Investments).

The badge would count this extra check to review: “✓ 14 / 16 checks · 2 to review”.

The “Input compliance” category of the checks panel: its five checks in green.
The “Input compliance” category of the checks panel: its five checks in green.

Pitfalls

A compliance check corrects nothing. Fiplan neither changes nor deletes an existing line: it names it. A subsidy on account 15 stays on the liabilities side, never released to profit, until you enter it on the investment it finances.
It is at most to review. It turns the badge orange, never red, and the report repeats the same line in its tax assumptions retained. Nothing blocks the export.
The date of incorporation has no button. It is entered on the client's record, which no tab of the file changes: the check's text says so. An incorporation does not need it: its date is the start of the file.
Two financial years are not always two years. An incorporation plan covers at least two years from incorporation; a short first financial year can prevent this. Creating such a plan is now refused; the check flags the files created before this rule. (Fiplan writes this finding in French.)

What it changes · all financial years

① Income statementNo effect from the check€0.00It is the correction that changes the result: a subsidy released to profit, land that is no longer depreciated.
② CashNo effect€0.00No flow is added.
③ Balance sheetNo effect€0.00No entry is added or corrected.

Source

Art. 215 and 218, § 2 of the Income Tax Code 1992 (ITC 92; CIR 92 / WIB 92): the first-years regimes, counted from incorporation (docs/references/fiscal/SOURCES.md, R6, R20). Art. 196, § 3 ITC 92: no declining-balance depreciation for a company, for assets acquired from 01/01/2020 (T12).

Royal Decree of 29/04/2019 implementing the Companies Code (AR CSA / KB WVV): art. 3:89, § 2, V — a capital subsidy is released in step with the depreciation of the asset it finances; art. 3:42 — land is not depreciated (texts reread in the MOTEUR-3 and MOTEUR-4 batches, docs/rapports/MOTEUR-3-detail.md, MOTEUR-4-detail.md).

Companies and Associations Code (CSA / WVV): art. 7:11 — the capital of an SA paid up at incorporation; art. 5:4, 6:5 and 7:3 — a financial plan of at least two years from incorporation (register, D263 and D271).

Fiplan convention (financial-controls.ts, reserves-fiscales.ts, constats-constitution.ts): one check per case, to review, never blocking; no existing line changed; Vaga's decision V-14 for account 15.