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diff --git a/addons/l10n_fr/models/res_company.py b/addons/l10n_fr/models/res_company.py
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+++ b/addons/l10n_fr/models/res_company.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import fields, models, api, _
+
+
+class ResCompany(models.Model):
+    _inherit = 'res.company'
+
+    l10n_fr_closing_sequence_id = fields.Many2one('ir.sequence', 'Sequence to use to build sale closings', readonly=True)
+    siret = fields.Char(related='partner_id.siret', string='SIRET', size=14, readonly=False)
+    ape = fields.Char(string='APE')
+
+    @api.model
+    def _get_unalterable_country(self):
+        return ['FR', 'MF', 'MQ', 'NC', 'PF', 'RE', 'GF', 'GP', 'TF'] # These codes correspond to France and DOM-TOM.
+
+    def _is_vat_french(self):
+        return self.vat and self.vat.startswith('FR') and len(self.vat) == 13
+
+    def _is_accounting_unalterable(self):
+        if not self.vat and not self.country_id:
+            return False
+        return self.country_id and self.country_id.code in self._get_unalterable_country()
+
+    @api.model
+    def create(self, vals):
+        company = super(ResCompany, self).create(vals)
+        #when creating a new french company, create the securisation sequence as well
+        if company._is_accounting_unalterable():
+            sequence_fields = ['l10n_fr_closing_sequence_id']
+            company._create_secure_sequence(sequence_fields)
+        return company
+
+    def write(self, vals):
+        res = super(ResCompany, self).write(vals)
+        #if country changed to fr, create the securisation sequence
+        for company in self:
+            if company._is_accounting_unalterable():
+                sequence_fields = ['l10n_fr_closing_sequence_id']
+                company._create_secure_sequence(sequence_fields)
+        return res
+
+    def _create_secure_sequence(self, sequence_fields):
+        """This function creates a no_gap sequence on each company in self that will ensure
+        a unique number is given to all posted account.move in such a way that we can always
+        find the previous move of a journal entry on a specific journal.
+        """
+        for company in self:
+            vals_write = {}
+            for seq_field in sequence_fields:
+                if not company[seq_field]:
+                    vals = {
+                        'name': _('Securisation of %s - %s') % (seq_field, company.name),
+                        'code': 'FRSECURE%s-%s' % (company.id, seq_field),
+                        'implementation': 'no_gap',
+                        'prefix': '',
+                        'suffix': '',
+                        'padding': 0,
+                        'company_id': company.id}
+                    seq = self.env['ir.sequence'].create(vals)
+                    vals_write[seq_field] = seq.id
+            if vals_write:
+                company.write(vals_write)