Structure
Company policies, objectives, processes and risks are connected in one common model.
Books. Compliance. Control.
COSMO prepares the entries, checks compliance, and puts every decision in front of you. Complete, defensible, export-ready books — without becoming an accountant. E-invoicing included.
DECISION ASSURANCE PLATFORM
COSMO connects objectives, processes, risks, controls, evidence and actions in a living model. It structures what matters, challenges residual exposure and puts the decision in front of management — with traceability back to source. Structure · Challenge · Decide.
From €59 excl. VAT/month for a company · 1 month free trial · no commitment · cancel in one click
Company policies from €10/month · full platform from €109/month. Card-free trial · configuration follows your entities, users, company policies and volume.
Σ debit = Σ credit. Every entry is categorized, checked and reconciled — with a visible confidence level, not a veneer of certainty.
THE COSMO MODEL
COSMO organizes the work around the same three roles used in the application: structure, challenge, decide.
Company policies, objectives, processes and risks are connected in one common model.
COSMO challenges exposure, controls and evidence to surface what genuinely remains to be addressed.
Management sees residual exposure, response options and the trace supporting the decision.
In the full platform, accounting and e-invoicing produce operational information and evidence that feed the assurance model.
FROM DOCUMENT TO DECISION
COSMO does not replace decision-making. It gives it structure, evidence and somewhere to evolve.
COSMO · Decision Assurance Platform
Structure · Challenge · Decide
Policies imported or created and versioned; objectives identified and maintained.
Relevant processes and the risks threatening objectives are linked.
Controls are structured, assessed and linked to the evidence supporting their operation.
COSMO reassesses what remains after existing responses and controls.
Management decides with context, options and the source of truth in front of it.
As the business changes, the model changes with it — without restarting a mapping exercise from scratch.
THE CLASSIC EXERCISE → THE COSMO MODEL
FRANCE · UNITED STATES · GROUP
French statutory books, VAT, balance sheet, tax filing and FEC.
US reporting, per-state sales tax, 1099, ACH and financial statements.
Group reporting and consolidation layered over local statutory books.
Set a company’s country to the United States and COSMO speaks US GAAP: a classified Balance Sheet in 10-K order with Reg S-X captions, Statement of Operations with EPS on its face, per-state sales tax computed at invoicing (your TaxJar or Stripe Tax key — a failed quote blocks the invoice, never a silent 0%), Gusto payroll import, a 1099-NEC/W-9 contractor register, ACH (NACHA) files and printable checks. French entities get the full PCG chain down to the tax return; the IFRS group view sits on top. Every statement line opens into its own assurance screen — composition, roll-forward, and what proves it.
Honest scope: state tax filing, 1099 e-file and PCAOB audit reports are named as out of scope — not simulated.
Compare
An honest comparison with mainstream accounting tools, without naming names.
✓ included · ⚠ partial or add-on · ✕ generally absent · ★ COSMO exclusive
| COSMO | Other tools | |
|---|---|---|
| Price / month | from €24.99 incl. VAT · €59 excl. VAT company | €0 → €91 depending on the tool |
| Full accounting (PCG, balance sheet, tax filing) | ✓ | ⚠ sometimes partial |
| Invoicing + Factur-X (EN 16931) | ✓ | ⚠ sometimes an add-on |
| E-invoicing — ready for the 2026 mandate | ✓ | ⚠ varies |
| Bank sync | ✓ | ✓ |
| Receipt scan → journal entry by Lumi | ✓ | ⚠ sometimes an add-on |
| Revenue booked in the right period (sales, deposits, deferrals) | ✓ | ✕ |
| Books checked continuously + reliability score | ✓ | ✕ |
| Sealed history, ready for a tax audit | ✓ | ✕ |
| Company policies, risks & controls built in (GRC) | ✓ | ✕ |
| Your obligations derived from your books, automatically (ARI) | ✓ | ✕ |
| FEC export ready for the tax authority | ✓ | ⚠ sometimes via your accountant |
Based on the standard plans published by mainstream accounting tools — verified July 2026. Features vary by tool and plan.
Built for your structure
Tell us who you are — we'll show you exactly what COSMO keeps up to date for you.
Indicative — verify for your situation. COSMO alerts you on deadlines and prepares the statements.
What sets us apart
Others just record. COSMO records and checks — against French tax law, with a reliable audit trail.
Photograph a receipt: Lumi categorizes it to the right account, checks the VAT and assesses deductibility — an opinion to verify, never a guarantee.
Every invoice is checked against French tax law: mandatory mentions, continuous numbering, VAT. Sequence gaps are detected.
Export of the accounting-entries file in the regulatory format (A47 A-1 LPF), ready from day one of a tax audit.
How it works
Four steps, one ledger. Your data exports at any moment.
Link your bank read-only, or import a statement — PDF, CSV or photo. Works with the banks supported by our aggregation partner Bridge.
Lumi categorizes every transaction to the right account, checks VAT and shows an honest confidence level.
Your transactions are matched to your entries. Discrepancies are flagged, not hidden.
Trial balance, balance sheet, income statement, FEC file — ready for the tax authority or an audit.
Why COSMO
Three reasons to trust us — with your eyes open.
01 · Proof
Every entry is categorized, checked and reconciled, with a visible confidence level — not a veneer of certainty.
02 · Independence
Keep your own books, with Lumi categorizing and checking. Or invite your accountant. You choose, never locked in.
03 · Price
The rigor of an accounting firm — VAT, tax return, complete file — without the accounting-firm price.
E-invoicing
From 1 September 2026, France moves to mandatory electronic invoicing between businesses. Here is what changes, when, and for whom — and what COSMO handles for you.
All businesses in scope must be able to receive electronic invoices.
Large companies and mid-caps begin mandatory electronic issuance.
SMEs, micro-businesses and the self-employed join the issuance mandate.
What it is
An electronic invoice isn't a PDF emailed to your client. It's a structured file — Factur-X, UBL or CII, following the European EN 16931 standard — routed through a state-approved platform (PA), the mandatory intermediary between you and your customer. A plain PDF will no longer count as a valid business-to-business invoice.
From 1 September 2026, every VAT-registered company in France must be able to receive electronic invoices — no size exception. Even if you don't issue them yet, your suppliers will send you some.
On the same date, large companies (over 5,000 employees) and mid-caps / ETI (250 to 5,000 employees) must also issue all their B2B invoices electronically.
On 1 September 2027, the obligation to issue extends to everyone else: SMEs, micro-businesses and the self-employed. One extra year to issue — but not to receive.
Who's concerned
Whatever your size, revenue, legal form or tax regime. Even micro-entrepreneurs under the VAT franchise are in scope, for both receiving and issuing. The reform covers domestic B2B — between two French businesses. Sales to consumers (B2C) and cross-border trade fall under e-reporting; the public sector (B2G) stays on Chorus Pro.
If you do nothing
Failing to issue in electronic format exposes you to €15 per invoice (capped at €15,000/year), and €250 per missing e-reporting transmission (capped at €45,000/year). A grace period applies at launch — but the obligation is real.
Factur-X generation (EN 16931) is included in your COSMO subscription. Issuing and receiving via our approved-platform partner will make you compliant with the reform once the integration goes live — it is under way — without changing how you work. E-invoicing is included in your COSMO plan, at no extra cost.
Official timeline and terms: impots.gouv.fr and economie.gouv.fr. Provided for information only.
COSMO installs like an app — on your iPhone, Android or computer — no App Store, always automatically up to date.
Pricing
Choose the plan that matches your legal regime. Every plan includes bookkeeping, e-invoicing, Lumi, FEC export and 1 company policy (an internal company rule, e.g. expense reimbursement, written and tracked in COSMO) — no feature maze.
One price for your situation — micro-entrepreneur, company, non-profit or accounting firm — and everything is included. Every plan comes with: full bookkeeping; e-invoicing (50 to 300 invoices sent per month depending on your plan — invoices you receive are unlimited and free); Lumi, our AI assistant that reads and explains your documents, with a monthly number of analyses; FEC export (the accounting file requested by the tax authority and your accountant); and 1 company policy included free (an internal company rule, e.g. expense reimbursement, written and tracked in COSMO). No hidden paid options.
3-month free trial · immediate web access · App Store coming soon
1-month free trial · secure Stripe payment · no commitment
3-month free trial · web access · no commitment
Pilot: 3 files free, 90 days, migration done with you
Free trial: 3 months on the micro-entrepreneur and association plans — online now, App Store coming soon · 1 month on the Company plan · accounting firms come in through a 90-day pilot on 3 client files. During the trial, every feature, limited to 1 company policy and 10 e-invoices · no commitment · early-access founders keep their signed price for life
Frequently asked questions
Yes. COSMO keeps your books under the French chart of accounts (PCG), calculates VAT and produces an FEC export in the format expected by the French tax authority (DGFiP). Invoices are generated in Factur-X format (EN 16931 standard). COSMO structures and checks your accounts; filing your returns remains your responsibility.
For a micro-entreprise, a freelancer or a small association, an accountant isn't required: COSMO lets you keep your own books. If you work with an accountant, you can hand them your FEC and your file in a single export. COSMO is an assistance tool, not legal or tax advice.
Yes — generating EN 16931-compliant Factur-X invoices is included, with a 21-rule check. Issuing and receiving via our approved-platform partner will make you compliant with the e-invoicing reform once the integration goes live — it is under way — without changing how you work.
Your data is hosted in the European Union, encrypted in transit and isolated by organization. You remain the owner of your data and can export it at any time. Details are in our privacy policy (French — the governing version).
Your price follows your legal regime, never an options list: micro-entrepreneur €24.99 incl. VAT/month (online now, App Store coming soon; 3 months free), company on accrual accounting from €59 excl. VAT/month by number of users, association €14.99 incl. VAT/month or €149/year, accounting firm per client file from €12 down to €10 excl. VAT. Every plan includes everything — including 1 company policy free — with no hidden options and no setup fees. No commitment: cancel whenever you want, and early-access founders keep their signed price for life.
Yes. The subscription has no commitment: you cancel in one click, it takes effect at the end of the current billing period — month or year, depending on your plan, and your data stays exportable. No minimum term, no hidden fees.
The iOS app is coming soon to the App Store. Once available, the subscription will run through your Apple account: the 3 free months will start when you subscribe, then Apple will bill the subscription automatically when the free period ends. Cancel anytime in Settings → Subscriptions — canceling during the trial charges nothing. The free trial will be offered once per Apple account.
Yes, anytime. On the web the switch is immediate and unused time on your old plan is credited pro-rata. On iPhone the switch goes through your Apple subscription: upgrading to full accounting (which includes e-invoicing) takes effect immediately, with Apple crediting the remaining days. Your existing invoices and documents are kept as they are.
The quota follows your regime: 50 issued invoices a month for a non-profit, 150 for a micro-entrepreneur, 300 for a company; and for an accounting firm, a pooled allowance of 60 per client file across the whole portfolio, with no per-file limit. Invoices you receive never count — you pay for what you issue. On the web, issued invoices beyond the quota are billed automatically at €0.25 each. In the iPhone app, that pay-as-you-go option isn't available yet — the cap applies there. The free workaround today: manage your subscription at cosmointelligence.io from a browser, where overage billing already works. An in-app purchase for extra invoices is planned.
COSMO works it out for you, from sign-up, using your country and legal form — and tells you why. Two dates, and they are not the same one: receiving applies to every taxable person established in France from 1 September 2026, even one who never issues a single invoice; issuing follows on 1 September 2027 for small and mid-sized businesses. The most common trap: the VAT franchise exempts you from nothing — a micro-entrepreneur charges no VAT but remains a taxable person, and is fully in scope. Conversely, a non-profit with no taxable economic activity is entirely outside the reform: COSMO says so, connects nothing and bills nothing for it. You can always correct that verdict, and you never need to know what an approved platform is.
For freelancers and micro-entrepreneurs, but also small & mid-sized companies on the standard regime — SAS, SASU, SARL/EURL — and associations, in France, in one tool. From VAT-exempt up to corporate tax with the full return: if you want clean books, in good standing with the tax authorities, and invoicing without piling up software, this is for you.
COMPARE
The difference is not a longer checklist. It is continuity from understanding to challenge, action and decision.
Estimate your platform
Entities, users, company-policy volume, transactions and Lumi intensity: your price updates live.
The full package includes ARI COSMO accounting and e-invoicing. Accounting alone: see the Accounting tab at the top of the page.
More than 20 entities or 20 users? Request a quote — contact@cosmointelligence.io
Bookkeeping, VAT, balance sheet, P&L, FEC export — the full accounting module. It is the same product as the Company plan: €59 excl. VAT for 1 user, €99 up to 3, €149 up to 10, quote beyond. E-invoicing is included.
Send & receive compliant invoices. 300 issued invoices included per month — invoices you receive never count. Beyond that, €0.25 each on the web; on the iPhone app, see the FAQ.
💡 At this level, the full package at €109 costs less — and includes everything.
Free trial, no card required — configure your platform; trial length and limits are shown at sign-up. Nothing is charged until you subscribe.
Set up your file in a few minutes. Your data is yours, and you can leave whenever you want.
Start your free trial →