diff --git a/frontend/i18n/locales/fr.json b/frontend/i18n/locales/fr.json
index a01ee69..c085ff4 100644
--- a/frontend/i18n/locales/fr.json
+++ b/frontend/i18n/locales/fr.json
@@ -102,19 +102,20 @@
             },
             "form": {
                 "title": "Ajouter un client",
+                "back": "Précédent",
                 "submit": "Valider",
                 "duplicateCompany": "Un client portant ce nom de société existe déjà.",
                 "main": {
-                    "companyName": "Nom de l'entreprise",
-                    "firstName": "Prénom",
-                    "lastName": "Nom",
+                    "companyName": "Nom du client (Entreprise)",
+                    "firstName": "Prénom du contact principal",
+                    "lastName": "Nom du contact principal",
                     "email": "Email",
                     "phonePrimary": "Téléphone",
                     "phoneSecondary": "Téléphone (2)",
                     "addPhone": "Ajouter un numéro",
-                    "categories": "Catégories",
-                    "relation": "Relation",
-                    "relationNone": "Aucune",
+                    "categories": "Catégorie",
+                    "relation": "Distributeur / Courtier",
+                    "relationNone": "Aucun",
                     "relationDistributor": "Distributeur",
                     "relationBroker": "Courtier",
                     "distributorName": "Nom du distributeur",
@@ -123,10 +124,10 @@
                 },
                 "information": {
                     "description": "Description",
-                    "competitors": "Concurrents",
+                    "competitors": "Concurrent",
                     "foundedAt": "Date de création",
                     "employeesCount": "Nombre de salariés",
-                    "revenueAmount": "Chiffre d'affaires",
+                    "revenueAmount": "CA",
                     "profitAmount": "Résultat",
                     "directorName": "Dirigeant"
                 },
diff --git a/frontend/modules/commercial/components/ClientAddressBlock.vue b/frontend/modules/commercial/components/ClientAddressBlock.vue
index 5cc1ce2..22d3591 100644
--- a/frontend/modules/commercial/components/ClientAddressBlock.vue
+++ b/frontend/modules/commercial/components/ClientAddressBlock.vue
@@ -1,153 +1,150 @@
 <template>
-    <div class="rounded-md border border-neutral-200 bg-white p-6">
-        <div class="mb-4 flex items-center justify-between">
-            <h3 class="text-lg font-bold">{{ title }}</h3>
-            <!-- ariaLabel via v-bind objet (prop camelCase ; aria-* serait un attribut HTML). -->
-            <MalioButtonIcon
-                v-if="removable && !readonly"
-                icon="mdi:trash-can-outline"
-                variant="ghost"
-                v-bind="{ ariaLabel: t('commercial.clients.form.address.remove') }"
-                @click="$emit('remove')"
-            />
-        </div>
+    <div class="relative grid grid-cols-3 gap-x-[80px] gap-y-5 bg-white py-4 pl-[28px] pr-[60px] shadow-[0_4px_4px_0_rgba(0,0,0,0.25)]">
+        <!-- ariaLabel via v-bind objet (prop camelCase ; aria-* serait un attribut HTML). -->
+        <MalioButtonIcon
+            v-if="removable && !readonly"
+            icon="mdi:delete-outline"
+            variant="ghost"
+            button-class="absolute top-3 right-3"
+            v-bind="{ ariaLabel: t('commercial.clients.form.address.remove') }"
+            @click="$emit('remove')"
+        />
 
         <!-- Usage de l'adresse : Prospect exclusif de Livraison/Facturation
-             (RG-1.06/07/08). On masque l'option incompatible selon l'etat. -->
-        <div class="mb-4 flex flex-wrap gap-6">
+             (RG-1.06/07/08). L'exclusivite est appliquee au toggle (cocher l'un
+             decoche l'autre) plutot qu'en masquant les options. -->
+        <MalioCheckbox
+            :model-value="model.isProspect"
+            :label="t('commercial.clients.form.address.prospect')"
+            group-class="self-center"
+            :readonly="readonly"
+            @update:model-value="(v: boolean) => toggleFlag('isProspect', v)"
+        />
+        <MalioCheckbox
+            :model-value="model.isDelivery"
+            :label="t('commercial.clients.form.address.delivery')"
+            group-class="self-center"
+            :readonly="readonly"
+            @update:model-value="(v: boolean) => toggleFlag('isDelivery', v)"
+        />
+        <MalioCheckbox
+            :model-value="model.isBilling"
+            :label="t('commercial.clients.form.address.billing')"
+            group-class="self-center"
+            :readonly="readonly"
+            @update:model-value="(v: boolean) => toggleFlag('isBilling', v)"
+        />
+
+        <MalioSelectCheckbox
+            :model-value="model.categoryIris"
+            :options="categoryOptions"
+            :label="t('commercial.clients.form.address.categories')"
+            :display-tag="true"
+            :disabled="readonly"
+            @update:model-value="(v: (string | number)[]) => update('categoryIris', v.map(String))"
+        />
+
+        <MalioSelect
+            :model-value="model.country"
+            :options="countryOptions"
+            :label="t('commercial.clients.form.address.country')"
+            :disabled="readonly"
+            @update:model-value="(v: string | number | null) => update('country', String(v ?? 'France'))"
+        />
+
+        <MalioInputText
+            :model-value="model.postalCode"
+            :label="t('commercial.clients.form.address.postalCode')"
+            :mask="POSTAL_CODE_MASK"
+            :readonly="readonly"
+            @update:model-value="onPostalCodeChange"
+        />
+
+        <!-- Ville : MalioSelect alimente par le code postal (BAN). En mode
+             degrade (service indisponible), bascule en saisie libre. -->
+        <MalioSelect
+            v-if="!degraded"
+            :model-value="model.city"
+            :options="cityOptions"
+            :label="t('commercial.clients.form.address.city')"
+            :disabled="readonly"
+            empty-option-label=""
+            @update:model-value="(v: string | number | null) => update('city', v === null ? null : String(v))"
+        />
+        <MalioInputText
+            v-else
+            :model-value="model.city"
+            :label="t('commercial.clients.form.address.city')"
+            :readonly="readonly"
+            @update:model-value="(v: string) => update('city', v)"
+        />
+
+        <!-- Adresse : saisie assistee (BAN) ou libre en mode degrade. -->
+        <MalioInputAutocomplete
+            v-if="!degraded"
+            :model-value="model.street"
+            :options="addressOptions"
+            :loading="addressLoading"
+            :min-search-length="3"
+            :label="t('commercial.clients.form.address.street')"
+            :readonly="readonly"
+            @update:model-value="(v: string | number | null) => update('street', v === null ? null : String(v))"
+            @search="onAddressSearch"
+            @select="onAddressSelect"
+        />
+        <MalioInputText
+            v-else
+            :model-value="model.street"
+            :label="t('commercial.clients.form.address.street')"
+            :readonly="readonly"
+            @update:model-value="(v: string) => update('street', v)"
+        />
+
+        <MalioInputText
+            :model-value="model.streetComplement"
+            :label="t('commercial.clients.form.address.streetComplement')"
+            :readonly="readonly"
+            @update:model-value="(v: string) => update('streetComplement', v)"
+        />
+
+        <!-- Sites Starseed : cases a cocher inline (>= 1 obligatoire, RG-1.10). -->
+        <div class="flex justify-between">
             <MalioCheckbox
-                v-if="canSelectProspect(model)"
-                :model-value="model.isProspect"
-                :label="t('commercial.clients.form.address.prospect')"
+                v-for="site in siteOptions"
+                :key="site.value"
+                :model-value="model.siteIris.includes(site.value)"
+                :label="site.label"
+                group-class="w-auto self-center"
                 :readonly="readonly"
-                @update:model-value="(v: boolean) => toggleFlag('isProspect', v)"
-            />
-            <MalioCheckbox
-                v-if="canSelectDeliveryOrBilling(model)"
-                :model-value="model.isDelivery"
-                :label="t('commercial.clients.form.address.delivery')"
-                :readonly="readonly"
-                @update:model-value="(v: boolean) => toggleFlag('isDelivery', v)"
-            />
-            <MalioCheckbox
-                v-if="canSelectDeliveryOrBilling(model)"
-                :model-value="model.isBilling"
-                :label="t('commercial.clients.form.address.billing')"
-                :readonly="readonly"
-                @update:model-value="(v: boolean) => toggleFlag('isBilling', v)"
+                @update:model-value="(v: boolean) => toggleSite(site.value, v)"
             />
         </div>
 
-        <div class="grid grid-cols-1 gap-4 md:grid-cols-2">
-            <MalioSelectCheckbox
-                :model-value="model.categoryIris"
-                :options="categoryOptions"
-                :label="t('commercial.clients.form.address.categories')"
-                :display-tag="true"
-                :disabled="readonly"
-                @update:model-value="(v: (string | number)[]) => update('categoryIris', v.map(String))"
-            />
+        <MalioSelectCheckbox
+            :model-value="model.contactIris"
+            :options="contactOptions"
+            :label="t('commercial.clients.form.address.contacts')"
+            :display-tag="true"
+            :disabled="readonly"
+            @update:model-value="(v: (string | number)[]) => update('contactIris', v.map(String))"
+        />
 
-            <MalioSelect
-                :model-value="model.country"
-                :options="countryOptions"
-                :label="t('commercial.clients.form.address.country')"
-                :disabled="readonly"
-                @update:model-value="(v: string | number | null) => update('country', String(v ?? 'France'))"
-            />
-
-            <MalioInputText
-                :model-value="model.postalCode"
-                :label="t('commercial.clients.form.address.postalCode')"
-                :mask="POSTAL_CODE_MASK"
-                :readonly="readonly"
-                @update:model-value="onPostalCodeChange"
-            />
-
-            <!-- Ville : MalioSelect alimente par le code postal (BAN). En mode
-                 degrade (service indisponible), bascule en saisie libre. -->
-            <MalioSelect
-                v-if="!degraded"
-                :model-value="model.city"
-                :options="cityOptions"
-                :label="t('commercial.clients.form.address.city')"
-                :disabled="readonly"
-                empty-option-label=""
-                @update:model-value="(v: string | number | null) => update('city', v === null ? null : String(v))"
-            />
-            <MalioInputText
-                v-else
-                :model-value="model.city"
-                :label="t('commercial.clients.form.address.city')"
-                :readonly="readonly"
-                @update:model-value="(v: string) => update('city', v)"
-            />
-
-            <!-- Adresse : saisie assistee (BAN) ou libre en mode degrade. -->
-            <MalioInputAutocomplete
-                v-if="!degraded"
-                :model-value="model.street"
-                :options="addressOptions"
-                :loading="addressLoading"
-                :min-search-length="3"
-                :label="t('commercial.clients.form.address.street')"
-                :readonly="readonly"
-                @update:model-value="(v: string | number | null) => update('street', v === null ? null : String(v))"
-                @search="onAddressSearch"
-                @select="onAddressSelect"
-            />
-            <MalioInputText
-                v-else
-                :model-value="model.street"
-                :label="t('commercial.clients.form.address.street')"
-                :readonly="readonly"
-                @update:model-value="(v: string) => update('street', v)"
-            />
-
-            <MalioInputText
-                :model-value="model.streetComplement"
-                :label="t('commercial.clients.form.address.streetComplement')"
-                :readonly="readonly"
-                @update:model-value="(v: string) => update('streetComplement', v)"
-            />
-
-            <MalioSelectCheckbox
-                :model-value="model.siteIris"
-                :options="siteOptions"
-                :label="t('commercial.clients.form.address.sites')"
-                :display-tag="true"
-                :disabled="readonly"
-                @update:model-value="(v: (string | number)[]) => update('siteIris', v.map(String))"
-            />
-
-            <MalioSelectCheckbox
-                :model-value="model.contactIris"
-                :options="contactOptions"
-                :label="t('commercial.clients.form.address.contacts')"
-                :display-tag="true"
-                :disabled="readonly"
-                @update:model-value="(v: (string | number)[]) => update('contactIris', v.map(String))"
-            />
-
-            <!-- Email de facturation : visible/obligatoire seulement si Facturation
-                 est coche (RG-1.11). -->
-            <MalioInputText
-                v-if="isBillingEmailRequired(model)"
-                :model-value="model.billingEmail"
-                :label="t('commercial.clients.form.address.billingEmail')"
-                :required="true"
-                :readonly="readonly"
-                @update:model-value="(v: string) => update('billingEmail', v)"
-            />
-        </div>
+        <!-- Email de facturation : visible/obligatoire seulement si Facturation
+             est coche (RG-1.11). -->
+        <MalioInputText
+            v-if="isBillingEmailRequired(model)"
+            :model-value="model.billingEmail"
+            :label="t('commercial.clients.form.address.billingEmail')"
+            :required="true"
+            :readonly="readonly"
+            @update:model-value="(v: string) => update('billingEmail', v)"
+        />
     </div>
 </template>
 
 <script setup lang="ts">
 import {
     applyProspectExclusivity,
-    canSelectDeliveryOrBilling,
-    canSelectProspect,
     isBillingEmailRequired,
     type AddressFlagsDraft,
 } from '~/modules/commercial/utils/clientFormRules'
@@ -199,6 +196,15 @@ function update<K extends keyof AddressFormDraft>(field: K, value: AddressFormDr
     emit('update:modelValue', { ...props.modelValue, [field]: value })
 }
 
+/** Coche/decoche un site Starseed rattache a l'adresse (M2M par IRI, RG-1.10). */
+function toggleSite(siteIri: string, selected: boolean): void {
+    const current = props.modelValue.siteIris
+    const next = selected
+        ? [...current, siteIri]
+        : current.filter(iri => iri !== siteIri)
+    update('siteIris', next)
+}
+
 /** Applique l'exclusivite Prospect / (Livraison|Facturation) au changement. */
 function toggleFlag(field: keyof AddressFlagsDraft, value: boolean): void {
     const flags = applyProspectExclusivity(
diff --git a/frontend/modules/commercial/pages/clients/new.vue b/frontend/modules/commercial/pages/clients/new.vue
index f7b782c..2438e22 100644
--- a/frontend/modules/commercial/pages/clients/new.vue
+++ b/frontend/modules/commercial/pages/clients/new.vue
@@ -1,160 +1,166 @@
 <template>
     <div>
-        <PageHeader>{{ t('commercial.clients.form.title') }}</PageHeader>
+        <!-- En-tete : retour vers le repertoire + titre. -->
+        <div class="flex items-center gap-3">
+            <MalioButtonIcon
+                icon="mdi:arrow-left-bold"
+                icon-size="24"
+                variant="ghost"
+                v-bind="{ ariaLabel: t('commercial.clients.form.back') }"
+                @click="goBack"
+            />
+            <h1 class="text-[32px] font-bold text-m-primary">{{ t('commercial.clients.form.title') }}</h1>
+        </div>
 
         <!-- ── Formulaire principal (pre-onglets) ─────────────────────────────
              Sans validation de ce bloc, les onglets restent inaccessibles. Au
              succes du POST, les champs passent en lecture seule et on bascule
              automatiquement sur l'onglet Information. -->
-        <section class="mb-8 rounded-md border border-neutral-200 bg-white p-6">
-            <div class="grid grid-cols-1 gap-4 md:grid-cols-2">
-                <MalioInputText
-                    v-model="main.companyName"
-                    :label="t('commercial.clients.form.main.companyName')"
-                    :required="true"
-                    :readonly="mainLocked"
-                />
-                <MalioInputEmail
-                    v-model="main.email"
-                    :label="t('commercial.clients.form.main.email')"
-                    :required="true"
-                    :readonly="mainLocked"
-                />
-                <MalioInputText
-                    v-model="main.lastName"
-                    :label="t('commercial.clients.form.main.lastName')"
-                    :readonly="mainLocked"
-                />
-                <MalioInputText
-                    v-model="main.firstName"
-                    :label="t('commercial.clients.form.main.firstName')"
-                    :readonly="mainLocked"
-                />
-                <MalioInputPhone
-                    v-model="main.phonePrimary"
-                    :label="t('commercial.clients.form.main.phonePrimary')"
-                    :mask="PHONE_MASK"
-                    :required="true"
-                    :readonly="mainLocked"
-                    :addable="!main.hasSecondaryPhone && !mainLocked"
-                    :add-button-label="t('commercial.clients.form.main.addPhone')"
-                    @add="main.hasSecondaryPhone = true"
-                />
-                <MalioInputPhone
-                    v-if="main.hasSecondaryPhone"
-                    v-model="main.phoneSecondary"
-                    :label="t('commercial.clients.form.main.phoneSecondary')"
-                    :mask="PHONE_MASK"
-                    :readonly="mainLocked"
-                />
-                <MalioSelectCheckbox
-                    :model-value="main.categoryIris"
-                    :options="referentials.categories.value"
-                    :label="t('commercial.clients.form.main.categories')"
-                    :display-tag="true"
-                    :disabled="mainLocked"
-                    @update:model-value="(v: (string | number)[]) => main.categoryIris = v.map(String)"
-                />
-                <MalioSelect
-                    :model-value="main.relationType"
-                    :options="relationOptions"
-                    :label="t('commercial.clients.form.main.relation')"
-                    :disabled="mainLocked"
-                    @update:model-value="onRelationChange"
-                />
-                <MalioSelect
-                    v-if="main.relationType === 'distributeur'"
-                    :model-value="main.distributorIri"
-                    :options="referentials.distributors.value"
-                    :label="t('commercial.clients.form.main.distributorName')"
-                    :disabled="mainLocked"
-                    @update:model-value="(v: string | number | null) => main.distributorIri = v === null ? null : String(v)"
-                />
-                <MalioSelect
-                    v-if="main.relationType === 'courtier'"
-                    :model-value="main.brokerIri"
-                    :options="referentials.brokers.value"
-                    :label="t('commercial.clients.form.main.brokerName')"
-                    :disabled="mainLocked"
-                    @update:model-value="(v: string | number | null) => main.brokerIri = v === null ? null : String(v)"
-                />
-            </div>
+        <div class="mt-[48px] grid grid-cols-3 gap-x-[80px] gap-y-5">
+            <MalioInputText
+                v-model="main.companyName"
+                :label="t('commercial.clients.form.main.companyName')"
+                :required="true"
+                :readonly="mainLocked"
+            />
+            <MalioInputText
+                v-model="main.lastName"
+                :label="t('commercial.clients.form.main.lastName')"
+                :readonly="mainLocked"
+            />
+            <MalioInputText
+                v-model="main.firstName"
+                :label="t('commercial.clients.form.main.firstName')"
+                :readonly="mainLocked"
+            />
+            <MalioSelectCheckbox
+                :model-value="main.categoryIris"
+                :options="referentials.categories.value"
+                :label="t('commercial.clients.form.main.categories')"
+                :display-tag="true"
+                :disabled="mainLocked"
+                @update:model-value="(v: (string | number)[]) => main.categoryIris = v.map(String)"
+            />
+            <!-- Telephones : 1 par defaut, le bouton « + » revele le 2e (max 2, RG-1.02). -->
+            <MalioInputPhone
+                v-for="(_, index) in mainPhones"
+                :key="index"
+                v-model="mainPhones[index]"
+                :label="t('commercial.clients.form.main.phonePrimary')"
+                :mask="PHONE_MASK"
+                :required="index === 0"
+                :readonly="mainLocked"
+                add-icon-name="mdi:plus"
+                :addable="mainPhones.length === 1 && !mainLocked"
+                :add-button-label="t('commercial.clients.form.main.addPhone')"
+                @add="addMainPhone"
+            />
+            <MalioInputEmail
+                v-model="main.email"
+                :label="t('commercial.clients.form.main.email')"
+                :required="true"
+                :readonly="mainLocked"
+            />
+            <MalioSelect
+                :model-value="main.relationType"
+                :options="relationOptions"
+                :label="t('commercial.clients.form.main.relation')"
+                :disabled="mainLocked"
+                @update:model-value="onRelationChange"
+            />
+            <MalioSelect
+                v-if="main.relationType === 'courtier'"
+                :model-value="main.brokerIri"
+                :options="referentials.brokers.value"
+                :label="t('commercial.clients.form.main.brokerName')"
+                :disabled="mainLocked"
+                @update:model-value="(v: string | number | null) => main.brokerIri = v === null ? null : String(v)"
+            />
+            <MalioSelect
+                v-if="main.relationType === 'distributeur'"
+                :model-value="main.distributorIri"
+                :options="referentials.distributors.value"
+                :label="t('commercial.clients.form.main.distributorName')"
+                :disabled="mainLocked"
+                @update:model-value="(v: string | number | null) => main.distributorIri = v === null ? null : String(v)"
+            />
+            <MalioCheckbox
+                v-model="main.triageService"
+                :label="t('commercial.clients.form.main.triageService')"
+                group-class="self-center"
+                :readonly="mainLocked"
+            />
+        </div>
 
-            <div class="mt-4 flex items-center gap-6">
-                <MalioCheckbox
-                    v-model="main.triageService"
-                    :label="t('commercial.clients.form.main.triageService')"
-                    :readonly="mainLocked"
-                />
-                <MalioButton
-                    v-if="!mainLocked"
-                    class="ml-auto"
-                    variant="primary"
-                    :label="t('commercial.clients.form.submit')"
-                    :disabled="!isMainValid || mainSubmitting"
-                    @click="submitMain"
-                />
-            </div>
-        </section>
+        <div v-if="!mainLocked" class="mt-12 flex justify-center">
+            <MalioButton
+                variant="primary"
+                :label="t('commercial.clients.form.submit')"
+                :disabled="!isMainValid || mainSubmitting"
+                @click="submitMain"
+            />
+        </div>
 
         <!-- ── Onglets a validation incrementale ─────────────────────────────-->
-        <MalioTabList v-model="activeTab" :tabs="tabs">
+        <MalioTabList v-model="activeTab" :tabs="tabs" class="mt-[60px]">
             <!-- Onglet Information -->
             <template #information>
-                <div class="rounded-md border border-neutral-200 bg-white p-6">
-                    <div class="grid grid-cols-1 gap-4 md:grid-cols-2">
-                        <MalioInputTextArea
-                            v-model="information.description"
-                            :label="t('commercial.clients.form.information.description')"
-                            :disabled="isValidated('information')"
-                            group-class="md:col-span-2"
-                        />
-                        <MalioInputText
-                            v-model="information.competitors"
-                            :label="t('commercial.clients.form.information.competitors')"
-                            :readonly="isValidated('information')"
-                        />
-                        <MalioDate
-                            v-model="information.foundedAt"
-                            :label="t('commercial.clients.form.information.foundedAt')"
-                            :readonly="isValidated('information')"
-                        />
-                        <MalioInputNumber
-                            v-model="information.employeesCount"
-                            :label="t('commercial.clients.form.information.employeesCount')"
-                            min="0"
-                            :disabled="isValidated('information')"
-                        />
-                        <MalioInputText
-                            v-model="information.directorName"
-                            :label="t('commercial.clients.form.information.directorName')"
-                            :readonly="isValidated('information')"
-                        />
-                        <MalioInputAmount
-                            v-model="information.revenueAmount"
-                            :label="t('commercial.clients.form.information.revenueAmount')"
-                            :disabled="isValidated('information')"
-                        />
-                        <MalioInputAmount
-                            v-model="information.profitAmount"
-                            :label="t('commercial.clients.form.information.profitAmount')"
-                            :disabled="isValidated('information')"
-                        />
-                    </div>
-                    <div v-if="!isValidated('information')" class="mt-4 flex justify-end">
-                        <MalioButton
-                            variant="primary"
-                            :label="t('commercial.clients.form.submit')"
-                            :disabled="tabSubmitting"
-                            @click="submitInformation"
-                        />
-                    </div>
+                <div class="mt-12 grid grid-cols-3 gap-x-[80px] gap-y-5 bg-white py-4 pl-[28px] pr-[60px] shadow-[0_4px_4px_0_rgba(0,0,0,0.25)]">
+                    <!-- pt-1 : aligne le bord superieur du textarea sur celui des
+                         inputs (centres dans un conteneur h-12, soit ~4px de retrait haut). -->
+                    <MalioInputTextArea
+                        v-model="information.description"
+                        :label="t('commercial.clients.form.information.description')"
+                        resize="none"
+                        group-class="row-span-2 pt-1"
+                        text-input="h-full text-lg"
+                        :disabled="isValidated('information')"
+                    />
+                    <MalioInputText
+                        v-model="information.competitors"
+                        :label="t('commercial.clients.form.information.competitors')"
+                        :readonly="isValidated('information')"
+                    />
+                    <MalioDate
+                        v-model="information.foundedAt"
+                        :label="t('commercial.clients.form.information.foundedAt')"
+                        :readonly="isValidated('information')"
+                    />
+                    <MalioInputText
+                        v-model="information.employeesCount"
+                        :label="t('commercial.clients.form.information.employeesCount')"
+                        :mask="EMPLOYEES_MASK"
+                        :readonly="isValidated('information')"
+                    />
+                    <MalioInputAmount
+                        v-model="information.revenueAmount"
+                        :label="t('commercial.clients.form.information.revenueAmount')"
+                        :disabled="isValidated('information')"
+                    />
+                    <MalioInputText
+                        v-model="information.directorName"
+                        :label="t('commercial.clients.form.information.directorName')"
+                        :readonly="isValidated('information')"
+                    />
+                    <MalioInputAmount
+                        v-model="information.profitAmount"
+                        :label="t('commercial.clients.form.information.profitAmount')"
+                        :disabled="isValidated('information')"
+                    />
+                </div>
+                <div v-if="!isValidated('information')" class="mt-12 flex justify-center">
+                    <MalioButton
+                        variant="primary"
+                        :label="t('commercial.clients.form.submit')"
+                        :disabled="tabSubmitting"
+                        @click="submitInformation"
+                    />
                 </div>
             </template>
 
             <!-- Onglet Contact -->
             <template #contact>
-                <div class="flex flex-col gap-4">
+                <div class="mt-12 flex flex-col gap-6">
                     <ClientContactBlock
                         v-for="(contact, index) in contacts"
                         :key="index"
@@ -165,10 +171,10 @@
                         @update:model-value="(v) => contacts[index] = v"
                         @remove="askRemoveContact(index)"
                     />
-                    <div v-if="!isValidated('contact')" class="flex items-center justify-between">
+                    <div v-if="!isValidated('contact')" class="flex justify-center gap-6">
                         <MalioButton
                             variant="secondary"
-                            icon-name="mdi:plus"
+                            icon-name="mdi:add-bold"
                             icon-position="left"
                             :label="t('commercial.clients.form.contact.add')"
                             :disabled="!canAddContact"
@@ -186,7 +192,7 @@
 
             <!-- Onglet Adresse -->
             <template #address>
-                <div class="flex flex-col gap-4">
+                <div class="mt-12 flex flex-col gap-6">
                     <ClientAddressBlock
                         v-for="(address, index) in addresses"
                         :key="index"
@@ -202,10 +208,10 @@
                         @remove="askRemoveAddress(index)"
                         @degraded="onAddressDegraded"
                     />
-                    <div v-if="!isValidated('address')" class="flex items-center justify-between">
+                    <div v-if="!isValidated('address')" class="flex justify-center gap-6">
                         <MalioButton
                             variant="secondary"
-                            icon-name="mdi:plus"
+                            icon-name="mdi:add-bold"
                             icon-position="left"
                             :label="t('commercial.clients.form.address.add')"
                             @click="addAddress"
@@ -222,9 +228,9 @@
 
             <!-- Onglet Comptabilite (present uniquement si accounting.view) -->
             <template v-if="canAccountingView" #accounting>
-                <div class="flex flex-col gap-4">
-                    <div class="rounded-md border border-neutral-200 bg-white p-6">
-                        <div class="grid grid-cols-1 gap-4 md:grid-cols-2">
+                <div class="mt-12 flex flex-col gap-6">
+                    <div class="bg-white py-4 pl-[28px] pr-[60px] shadow-[0_4px_4px_0_rgba(0,0,0,0.25)]">
+                        <div class="grid grid-cols-3 gap-x-[80px] gap-y-5">
                             <MalioInputText
                                 v-model="accounting.siren"
                                 :label="t('commercial.clients.form.accounting.siren')"
@@ -281,20 +287,18 @@
                     <div
                         v-for="(rib, index) in ribs"
                         :key="index"
-                        class="rounded-md border border-neutral-200 bg-white p-6"
+                        class="relative bg-white py-4 pl-[28px] pr-[60px] shadow-[0_4px_4px_0_rgba(0,0,0,0.25)]"
                     >
-                        <div class="mb-4 flex items-center justify-between">
-                            <h3 class="text-lg font-bold">{{ t('commercial.clients.form.accounting.ribTitle', { n: index + 1 }) }}</h3>
-                            <!-- ariaLabel via v-bind objet (prop camelCase ; aria-* serait un attribut HTML). -->
-                            <MalioButtonIcon
-                                v-if="!accountingReadonly"
-                                icon="mdi:trash-can-outline"
-                                variant="ghost"
-                                v-bind="{ ariaLabel: t('commercial.clients.form.accounting.removeRib') }"
-                                @click="askRemoveRib(index)"
-                            />
-                        </div>
-                        <div class="grid grid-cols-1 gap-4 md:grid-cols-3">
+                        <!-- ariaLabel via v-bind objet (prop camelCase ; aria-* serait un attribut HTML). -->
+                        <MalioButtonIcon
+                            v-if="!accountingReadonly"
+                            icon="mdi:delete-outline"
+                            variant="ghost"
+                            button-class="absolute top-3 right-3"
+                            v-bind="{ ariaLabel: t('commercial.clients.form.accounting.removeRib') }"
+                            @click="askRemoveRib(index)"
+                        />
+                        <div class="grid grid-cols-3 gap-x-[80px] gap-y-5">
                             <MalioInputText
                                 v-model="rib.label"
                                 :label="t('commercial.clients.form.accounting.ribLabel')"
@@ -313,10 +317,10 @@
                         </div>
                     </div>
 
-                    <div v-if="!accountingReadonly" class="flex items-center justify-between">
+                    <div v-if="!accountingReadonly" class="flex justify-center gap-6">
                         <MalioButton
                             variant="secondary"
-                            icon-name="mdi:plus"
+                            icon-name="mdi:add-bold"
                             icon-position="left"
                             :label="t('commercial.clients.form.accounting.addRib')"
                             @click="addRib"
@@ -331,11 +335,10 @@
                 </div>
             </template>
 
-            <!-- Onglets non encore implementes : frame vide, passage automatique. -->
+            <!-- Onglet non encore implemente : frame vide, passage automatique.
+                 Statistiques / Rapports / Echanges sont edit-only (absents a la
+                 creation) — cf. buildClientFormTabKeys. -->
             <template #transport><TabPlaceholderBlank /></template>
-            <template #statistics><TabPlaceholderBlank /></template>
-            <template #reports><TabPlaceholderBlank /></template>
-            <template #exchanges><TabPlaceholderBlank /></template>
         </MalioTabList>
 
         <!-- Modal de confirmation generique (suppression contact/adresse/RIB). -->
@@ -387,6 +390,8 @@ import { formatPhoneFR } from '~/shared/utils/phone'
 // Masques de saisie (la normalisation finale reste serveur).
 const PHONE_MASK = '## ## ## ## ##'
 const SIREN_MASK = '#########'
+// Masque « nombre » du champ Nombre de salaries : chiffres uniquement (max 7).
+const EMPLOYEES_MASK = '#######'
 
 // Codes de categorie interdits sur une adresse (RG-1.29, ERP-78).
 const FORBIDDEN_ADDRESS_CATEGORY_CODES = ['DISTRIBUTEUR', 'COURTIER']
@@ -394,8 +399,14 @@ const FORBIDDEN_ADDRESS_CATEGORY_CODES = ['DISTRIBUTEUR', 'COURTIER']
 const { t } = useI18n()
 const api = useApi()
 const toast = useToast()
+const router = useRouter()
 const { can } = usePermissions()
 
+/** Retour vers le repertoire clients (fleche d'en-tete). */
+function goBack(): void {
+    router.push('/clients')
+}
+
 useHead({ title: t('commercial.clients.form.title') })
 
 // Gating de la route : la creation est reservee a `manage`. Compta (accounting
@@ -421,9 +432,6 @@ const main = reactive({
     firstName: null as string | null,
     lastName: null as string | null,
     email: null as string | null,
-    phonePrimary: null as string | null,
-    phoneSecondary: null as string | null,
-    hasSecondaryPhone: false,
     categoryIris: [] as string[],
     relationType: 'aucun' as 'aucun' | 'distributeur' | 'courtier',
     distributorIri: null as string | null,
@@ -431,18 +439,29 @@ const main = reactive({
     triageService: false,
 })
 
+// Telephones du formulaire principal : 1 par defaut, 2 au maximum (RG-1.02).
+// L'index 0 alimente phonePrimary, l'index 1 phoneSecondary au POST.
+const mainPhones = ref<string[]>([''])
+
+/** Revele le 2e numero (le bouton « + » disparait une fois a 2, RG-1.02). */
+function addMainPhone(): void {
+    if (mainPhones.value.length === 1) {
+        mainPhones.value.push('')
+    }
+}
+
 const relationOptions = computed<RefOption[]>(() => [
     { value: 'aucun', label: t('commercial.clients.form.main.relationNone') },
     { value: 'distributeur', label: t('commercial.clients.form.main.relationDistributor') },
     { value: 'courtier', label: t('commercial.clients.form.main.relationBroker') },
 ])
 
-// RG-1.01 : firstName OU lastName, + companyName / email / phonePrimary requis.
+// RG-1.01 : firstName OU lastName, + companyName / email / telephone principal requis.
 const isMainValid = computed(() => {
-    const filled = (v: string | null) => v !== null && v.trim() !== ''
+    const filled = (v: string | null | undefined) => v !== null && v !== undefined && v.trim() !== ''
     return filled(main.companyName)
         && filled(main.email)
-        && filled(main.phonePrimary)
+        && filled(mainPhones.value[0])
         && (filled(main.firstName) || filled(main.lastName))
 })
 
@@ -467,8 +486,8 @@ async function submitMain(): Promise<void> {
             firstName: main.firstName || null,
             lastName: main.lastName || null,
             email: main.email,
-            phonePrimary: main.phonePrimary,
-            phoneSecondary: main.hasSecondaryPhone ? (main.phoneSecondary || null) : null,
+            phonePrimary: mainPhones.value[0] || null,
+            phoneSecondary: mainPhones.value[1] || null,
             categories: main.categoryIris,
             distributor: main.relationType === 'distributeur' ? main.distributorIri : null,
             broker: main.relationType === 'courtier' ? main.brokerIri : null,
@@ -485,8 +504,10 @@ async function submitMain(): Promise<void> {
         main.firstName = created.firstName ?? null
         main.lastName = created.lastName ?? null
         main.email = created.email ?? main.email
-        main.phonePrimary = formatPhoneFR(created.phonePrimary) || main.phonePrimary
-        main.phoneSecondary = formatPhoneFR(created.phoneSecondary) || null
+        // Reaffiche les telephones normalises (reformates via formatPhoneFR).
+        const normalizedPhones = [formatPhoneFR(created.phonePrimary), formatPhoneFR(created.phoneSecondary)]
+            .filter(p => p !== '')
+        mainPhones.value = normalizedPhones.length > 0 ? normalizedPhones : ['']
 
         // Pre-remplit le 1er contact a partir du formulaire principal (editable).
         prefillFirstContact()
@@ -518,9 +539,22 @@ const validated = reactive<Record<string, boolean>>({})
 
 const tabKeys = computed(() => buildClientFormTabKeys(canAccountingView.value))
 
+// Icone (Iconify) affichee dans l'onglet, par cle. A ajuster librement.
+const TAB_ICONS: Record<string, string> = {
+    information: 'mdi:account-outline',
+    contact: 'mdi:account-box-plus-outline',
+    address: 'mdi:map-marker-outline',
+    transport: 'mdi:truck-delivery-outline',
+    accounting: 'mdi:bank-circle-outline',
+    statistics: 'mdi:finance',
+    reports: 'mdi:file-document-edit-outline',
+    exchanges: 'mdi:account-group-outline',
+}
+
 const tabs = computed(() => tabKeys.value.map((key, index) => ({
     key,
     label: t(`commercial.clients.tab.${key}`),
+    icon: TAB_ICONS[key],
     disabled: index > unlockedIndex.value,
 })))
 
@@ -595,7 +629,7 @@ function prefillFirstContact(): void {
     first.lastName = main.lastName
     first.firstName = main.firstName
     first.email = main.email
-    first.phonePrimary = main.phonePrimary
+    first.phonePrimary = mainPhones.value[0] ?? null
 }
 
 // « + Nouveau contact » desactive tant que le dernier bloc n'a ni nom ni prenom.
@@ -678,8 +712,11 @@ const contactOptions = computed<RefOption[]>(() =>
         })),
 )
 
-// France par defaut au M1 (liste pays minimale ; a etendre quand le besoin viendra).
-const countryOptions: RefOption[] = [{ value: 'France', label: 'France' }]
+// Pays disponibles (France preselectionnee par defaut sur chaque adresse).
+const countryOptions: RefOption[] = [
+    { value: 'France', label: 'France' },
+    { value: 'Espagne', label: 'Espagne' },
+]
 
 // RG-1.10 (>= 1 site) + RG-1.11 (email facturation si Facturation) sur chaque adresse.
 const canValidateAddresses = computed(() =>
diff --git a/frontend/modules/commercial/utils/__tests__/clientFormRules.spec.ts b/frontend/modules/commercial/utils/__tests__/clientFormRules.spec.ts
index 36e54dd..5c76d00 100644
--- a/frontend/modules/commercial/utils/__tests__/clientFormRules.spec.ts
+++ b/frontend/modules/commercial/utils/__tests__/clientFormRules.spec.ts
@@ -12,7 +12,7 @@ import {
     type ContactDraft,
 } from '../clientFormRules'
 
-describe('buildClientFormTabKeys (gating onglet Comptabilite)', () => {
+describe('buildClientFormTabKeys (gating onglet Comptabilite + onglets edit-only)', () => {
     it('inclut l onglet accounting si l utilisateur a accounting.view', () => {
         expect(buildClientFormTabKeys(true)).toContain('accounting')
     })
@@ -21,8 +21,16 @@ describe('buildClientFormTabKeys (gating onglet Comptabilite)', () => {
         expect(buildClientFormTabKeys(false)).not.toContain('accounting')
     })
 
-    it('place accounting entre transport et statistics quand present', () => {
+    it('a la creation, exclut Statistiques / Rapports / Echanges', () => {
         const keys = buildClientFormTabKeys(true)
+        expect(keys).toEqual(['information', 'contact', 'address', 'transport', 'accounting'])
+        expect(keys).not.toContain('statistics')
+        expect(keys).not.toContain('reports')
+        expect(keys).not.toContain('exchanges')
+    })
+
+    it('en modification (includeEditOnlyTabs), ajoute les onglets edit-only en fin', () => {
+        const keys = buildClientFormTabKeys(true, { includeEditOnlyTabs: true })
         expect(keys).toEqual([
             'information',
             'contact',
diff --git a/frontend/modules/commercial/utils/clientFormRules.ts b/frontend/modules/commercial/utils/clientFormRules.ts
index 135c5ef..280248e 100644
--- a/frontend/modules/commercial/utils/clientFormRules.ts
+++ b/frontend/modules/commercial/utils/clientFormRules.ts
@@ -24,17 +24,32 @@
 export const CLIENT_FORM_PLACEHOLDER_TABS = ['transport', 'statistics', 'reports', 'exchanges'] as const
 
 /**
- * Construit l'ordre des onglets de l'ecran « Ajouter un client ». L'onglet
- * Comptabilite n'est present que si l'utilisateur a `accounting.view` — sinon il
- * est totalement absent (Bureau / Commerciale ne le voient pas). Ordre aligne
- * sur la spec M1 § Ecran « Ajouter un client ».
+ * Onglets affiches uniquement en MODIFICATION (selon le role), jamais a la
+ * creation : Statistiques / Rapports / Echanges. A rebrancher dans les ecrans
+ * d'edition (1.11/1.12) via l'option `includeEditOnlyTabs`.
  */
-export function buildClientFormTabKeys(canAccountingView: boolean): string[] {
+export const CLIENT_FORM_EDIT_ONLY_TABS = ['statistics', 'reports', 'exchanges'] as const
+
+/**
+ * Construit l'ordre des onglets du formulaire client.
+ *  - L'onglet Comptabilite n'est present que si l'utilisateur a `accounting.view`
+ *    (Bureau / Commerciale ne le voient pas).
+ *  - Les onglets edit-only (Statistiques / Rapports / Echanges) sont exclus par
+ *    defaut (creation) ; passer `includeEditOnlyTabs: true` pour les afficher en
+ *    modification.
+ * Ordre aligne sur la spec M1 § Ecran « Ajouter un client ».
+ */
+export function buildClientFormTabKeys(
+    canAccountingView: boolean,
+    options: { includeEditOnlyTabs?: boolean } = {},
+): string[] {
     const keys = ['information', 'contact', 'address', 'transport']
     if (canAccountingView) {
         keys.push('accounting')
     }
-    keys.push('statistics', 'reports', 'exchanges')
+    if (options.includeEditOnlyTabs) {
+        keys.push(...CLIENT_FORM_EDIT_ONLY_TABS)
+    }
     return keys
 }