chore: bump version to v0.1.119

Empilée sur ERP-143 (#105).

## Périmètre ERP-144
Onglet **Comptabilité** de l'écran `/providers/new` — gated par permission + blocs RIB conditionnels.

- Champs (`Malio*`) : SIREN / Numéro de compte / Mode de TVA (`/api/tva_modes`) / N° de TVA / Délai (`/api/payment_delays`) / Type de règlement (`/api/payment_types`) / Banque (`/api/banks`).
- **RG-3.07** : Banque visible **et** obligatoire **seulement si** Type = `VIREMENT` (affichage conditionnel + payload `bank` forcé à null sinon).
- **RG-3.08** : blocs RIB (Libellé/BIC/IBAN) affichés et requis si Type = `LCR` ; « + RIB » gated (dernier RIB complet) / Supprimer (modal). À la validation, **POST des RIB AVANT** le PATCH des scalaires (le back valide RG-3.08 sur le PATCH).
- **Gating** : onglet présent uniquement si `technique.providers.accounting.view` ; **éditable** uniquement si `.manage` (sinon lecture seule). Masqué pour Bureau/Commerciale.
- « Valider » → PATCH `/api/providers/{id}` (groupe `provider:write:accounting`) + sous-ressource RIBs (`/providers/{id}/ribs` + `/provider_ribs/{id}`). Erreurs 422 inline (scalaires) et par ligne (RIB).
- `useProviderReferentials.loadAccounting()` (chargé seulement si l'onglet est accessible). Helpers purs `utils/forms/providerAccounting.ts`.
- i18n `technique.providers.form.accounting` + `confirmDelete.rib`.

> NB : les placeholders **Rapports / Échanges** relèvent des écrans Consultation/Modification (ERP-145) — le flux de **création** ne porte que 3 onglets (Contact/Adresse/Comptabilité), conformément à la spec.

## Conformité
- `useApi()` only ; `Malio*` only ; pas de masque email ; aucun texte FR en dur ; pas d'import inter-module (helpers ré-implémentés côté Technique, règle ABSOLUE n°1).

## Vérifications
- Vitest : 454/454 (18 nouveaux : helpers compta RG-3.07/3.08, workflow VIREMENT/LCR, ordre RIB→scalaires, 422 inline + par ligne, lecture seule sans manage).
- ESLint : OK.
- `nuxi typecheck` : 0 erreur sur les fichiers source du ticket.
- Golden path navigateur : page compile, onglet Comptabilité visible (gating accounting.view OK pour admin). Contenu de l'onglet gaté derrière le déverrouillage des 3 onglets (multiselect `Malio` non pilotable en a11y) — couvert par les tests unitaires + typecheck.

Reviewed-on: #106
Co-authored-by: tristan <tristan@yuno.malio.fr>
Co-committed-by: tristan <tristan@yuno.malio.fr>

config/version.yaml

@@ -1,2 +1,2 @@
 parameters:
-    app.version: '0.1.118'
+    app.version: '0.1.119'

frontend/i18n/locales/fr.json

@@ -432,12 +432,27 @@
                     "add": "Nouvelle adresse",
                     "degraded": "Service d'adresse indisponible : saisie de la ville et de l'adresse en mode libre."
                 },
+                "accounting": {
+                    "siren": "SIREN",
+                    "accountNumber": "Numéro de compte",
+                    "tvaMode": "Mode de TVA",
+                    "nTva": "N° de TVA",
+                    "paymentDelay": "Délai de règlement",
+                    "paymentType": "Type de règlement",
+                    "bank": "Banque",
+                    "ribLabel": "Libellé",
+                    "ribBic": "BIC",
+                    "ribIban": "IBAN",
+                    "addRib": "Ajouter un RIB",
+                    "removeRib": "Supprimer le RIB"
+                },
                 "confirmDelete": {
                     "title": "Confirmer la suppression",
                     "cancel": "Annuler",
                     "confirm": "Supprimer",
                     "contact": "Supprimer ce contact ?",
-                    "address": "Supprimer cette adresse ?"
+                    "address": "Supprimer cette adresse ?",
+                    "rib": "Supprimer ce RIB ?"
                 }
             },
             "toast": {

frontend/modules/technique/composables/__tests__/useProviderForm.test.ts

@@ -19,8 +19,8 @@ import { beforeEach, describe, expect, it, vi } from 'vitest'
 
 const mockPost = vi.hoisted(() => vi.fn())
 const mockPatch = vi.hoisted(() => vi.fn())
-// Permission accounting.view pilotable par test (presence de l'onglet Comptabilite).
+// Permissions comptables pilotables par test (presence/edition de l'onglet Comptabilite).
-const permState = vi.hoisted(() => ({ accountingView: false }))
+const permState = vi.hoisted(() => ({ accountingView: false, accountingManage: false }))
 
 vi.stubGlobal('useApi', () => ({
     get: vi.fn(),
@@ -37,7 +37,11 @@ vi.stubGlobal('useToast', () => ({
     info: vi.fn(),
 }))
 vi.stubGlobal('usePermissions', () => ({
-    can: (perm: string) => perm === 'technique.providers.accounting.view' ? permState.accountingView : true,
+    can: (perm: string) => {
+        if (perm === 'technique.providers.accounting.view') return permState.accountingView
+        if (perm === 'technique.providers.accounting.manage') return permState.accountingManage
+        return true
+    },
 }))
 
 const { useProviderForm, buildProviderCreateTabKeys } = await import('../useProviderForm')
@@ -62,6 +66,7 @@ describe('useProviderForm', () => {
         mockPost.mockReset()
         mockPatch.mockReset()
         permState.accountingView = false
+        permState.accountingManage = false
     })
 
     it('RG-3.03/RG-3.09 (front) : bloque le POST si aucun site / aucune categorie', async () => {
@@ -208,6 +213,7 @@ describe('useProviderForm — onglet Contact (ERP-142)', () => {
         mockPost.mockReset()
         mockPatch.mockReset()
         permState.accountingView = false
+        permState.accountingManage = false
     })
 
     /** Place le formulaire en etat « prestataire cree » (onglet Contact accessible). */
@@ -315,6 +321,7 @@ describe('useProviderForm — onglet Adresse (ERP-143)', () => {
         mockPost.mockReset()
         mockPatch.mockReset()
         permState.accountingView = false
+        permState.accountingManage = false
     })
 
     /** Place le formulaire en etat « prestataire cree » (onglet Adresse accessible). */
@@ -406,3 +413,175 @@ describe('useProviderForm — onglet Adresse (ERP-143)', () => {
         expect(form.isValidated('address')).toBe(false)
     })
 })
+
+describe('useProviderForm — onglet Comptabilite (ERP-144)', () => {
+    const TVA = '/api/tva_modes/1'
+    const DELAY = '/api/payment_delays/1'
+    const TYPE = '/api/payment_types/3'
+    const BANK = '/api/banks/2'
+
+    beforeEach(() => {
+        mockPost.mockReset()
+        mockPatch.mockReset()
+        permState.accountingView = true
+        permState.accountingManage = true
+    })
+
+    /** Prestataire cree, onglet Comptabilite editable (view + manage). */
+    function createdForm() {
+        const form = useProviderForm()
+        form.providerId.value = 7
+        return form
+    }
+
+    /** Remplit les scalaires comptables communs. */
+    function fillScalars(form: ProviderForm): void {
+        form.accounting.siren = '123456789'
+        form.accounting.accountNumber = '4010'
+        form.accounting.tvaModeIri = TVA
+        form.accounting.nTva = 'FR123'
+        form.accounting.paymentDelayIri = DELAY
+        form.accounting.paymentTypeIri = TYPE
+    }
+
+    it('lecture seule sans accounting.manage (Compta consultation / autres roles)', () => {
+        permState.accountingManage = false
+        const form = createdForm()
+        expect(form.accountingReadonly.value).toBe(true)
+
+        permState.accountingManage = true
+        const form2 = createdForm()
+        expect(form2.accountingReadonly.value).toBe(false)
+    })
+
+    it('RG-3.07 : setPaymentType(VIREMENT) garde la banque ; un autre type la vide', () => {
+        const form = createdForm()
+        form.accounting.bankIri = BANK
+
+        // Type VIREMENT -> banque requise, conservee.
+        form.setPaymentType(TYPE, true, false)
+        expect(form.accounting.bankIri).toBe(BANK)
+
+        // Type non-VIREMENT -> banque videe (sans objet).
+        form.setPaymentType(TYPE, false, false)
+        expect(form.accounting.bankIri).toBeNull()
+    })
+
+    it('RG-3.08 : setPaymentType(LCR) garantit au moins un bloc RIB', () => {
+        const form = createdForm()
+        expect(form.ribs.value).toHaveLength(0)
+
+        form.setPaymentType(TYPE, false, true)
+        expect(form.ribs.value).toHaveLength(1)
+    })
+
+    it('« + RIB » desactive tant que le dernier RIB est incomplet (RG-3.08)', () => {
+        const form = createdForm()
+        form.setPaymentType(TYPE, false, true)
+        expect(form.canAddRib.value).toBe(false)
+
+        const rib = form.ribs.value[0]
+        if (rib) {
+            rib.label = 'Compte'
+            rib.bic = 'BNPAFRPP'
+            rib.iban = 'FR76...'
+        }
+        expect(form.canAddRib.value).toBe(true)
+    })
+
+    it('VIREMENT : PATCH des scalaires avec banque, aucun appel RIB', async () => {
+        mockPatch.mockResolvedValueOnce({})
+        const form = createdForm()
+        fillScalars(form)
+        form.accounting.bankIri = BANK
+
+        const ok = await form.submitAccounting(true, false, vi.fn())
+
+        expect(ok).toBe(true)
+        expect(mockPost).not.toHaveBeenCalled()
+        expect(mockPatch).toHaveBeenCalledWith(
+            '/providers/7',
+            expect.objectContaining({ paymentType: TYPE, bank: BANK, siren: '123456789' }),
+            { toast: false },
+        )
+        expect(form.isValidated('accounting')).toBe(true)
+    })
+
+    it('hors VIREMENT : la banque part a null dans le payload (RG-3.07)', async () => {
+        mockPatch.mockResolvedValueOnce({})
+        const form = createdForm()
+        fillScalars(form)
+        form.accounting.bankIri = BANK // residu : doit etre ignore (isBankRequired=false)
+
+        await form.submitAccounting(false, false, vi.fn())
+
+        const body = mockPatch.mock.calls[0]?.[1] as Record<string, unknown>
+        expect(body.bank).toBeNull()
+    })
+
+    it('LCR : POST des RIB AVANT le PATCH des scalaires (ordre RG-3.08)', async () => {
+        mockPost.mockResolvedValueOnce({ id: 50 })
+        mockPatch.mockResolvedValueOnce({})
+        const form = createdForm()
+        fillScalars(form)
+        form.setPaymentType(TYPE, false, true)
+        const rib = form.ribs.value[0]
+        if (rib) {
+            rib.label = 'Compte'
+            rib.bic = 'BNPAFRPP'
+            rib.iban = 'FR76...'
+        }
+
+        const ok = await form.submitAccounting(false, true, vi.fn())
+
+        expect(ok).toBe(true)
+        expect(mockPost).toHaveBeenCalledWith(
+            '/providers/7/ribs',
+            expect.objectContaining({ label: 'Compte', bic: 'BNPAFRPP', iban: 'FR76...' }),
+            { headers: { Accept: 'application/ld+json' }, toast: false },
+        )
+        expect(form.ribs.value[0]?.id).toBe(50)
+        // Le PATCH des scalaires intervient APRES la creation du RIB.
+        expect(mockPatch).toHaveBeenCalledWith('/providers/7', expect.any(Object), { toast: false })
+    })
+
+    it('422 sur les scalaires (bank) : mapping inline, onglet non finalise', async () => {
+        mockPatch.mockRejectedValueOnce({
+            response: {
+                status: 422,
+                _data: { violations: [{ propertyPath: 'bank', message: 'La banque est obligatoire pour un virement.' }] },
+            },
+        })
+        const form = createdForm()
+        fillScalars(form)
+
+        const ok = await form.submitAccounting(true, false, vi.fn())
+
+        expect(ok).toBe(false)
+        expect(form.accountingErrors.errors.bank).toBe('La banque est obligatoire pour un virement.')
+        expect(form.isValidated('accounting')).toBe(false)
+    })
+
+    it('LCR : 422 RIB par ligne -> pas de PATCH des scalaires', async () => {
+        mockPost.mockRejectedValueOnce({
+            response: {
+                status: 422,
+                _data: { violations: [{ propertyPath: 'iban', message: 'L\'IBAN est obligatoire.' }] },
+            },
+        })
+        const form = createdForm()
+        fillScalars(form)
+        form.setPaymentType(TYPE, false, true)
+        const rib = form.ribs.value[0]
+        if (rib) {
+            rib.label = 'Compte'
+            rib.bic = 'BNPAFRPP'
+        }
+
+        const ok = await form.submitAccounting(false, true, vi.fn())
+
+        expect(ok).toBe(false)
+        expect(form.ribErrors.value[0]?.iban).toBe('L\'IBAN est obligatoire.')
+        expect(mockPatch).not.toHaveBeenCalled()
+    })
+})

frontend/modules/technique/composables/useProviderForm.ts

@@ -2,15 +2,20 @@ import { computed, reactive, ref, type Ref } from 'vue'
 import { useFormErrors } from '~/shared/composables/useFormErrors'
 import { mapViolationsToRecord } from '~/shared/utils/api'
 import {
+    emptyProviderAccounting,
     emptyProviderAddress,
     emptyProviderContact,
     emptyProviderMain,
+    emptyProviderRib,
+    type ProviderAccountingDraft,
     type ProviderAddressFormDraft,
     type ProviderAddressResponse,
     type ProviderContactFormDraft,
     type ProviderContactResponse,
     type ProviderMainDraft,
     type ProviderMainResponse,
+    type ProviderRibFormDraft,
+    type ProviderRibResponse,
 } from '~/modules/technique/types/providerForm'
 import {
     buildProviderContactPayload,
@@ -20,6 +25,12 @@ import {
     buildProviderAddressPayload,
     isProviderAddressValid,
 } from '~/modules/technique/utils/forms/providerAddress'
+import {
+    buildProviderAccountingPayload,
+    buildProviderRibPayload,
+    isRibBlank,
+    isRibComplete,
+} from '~/modules/technique/utils/forms/providerAccounting'
 
 /**
  * Workflow de l'ecran « Ajouter un prestataire » (M3 Technique, ERP-141) —
@@ -72,6 +83,7 @@ export function useProviderForm() {
 
     // ── Onglets : ordre + gating progressif ───────────────────────────────────
     const canAccountingView = computed(() => can('technique.providers.accounting.view'))
+    const canAccountingManage = computed(() => can('technique.providers.accounting.manage'))
     const tabKeys = computed(() => buildProviderCreateTabKeys(canAccountingView.value))
 
     // Index du dernier onglet deverrouille (-1 tant que le prestataire n'est pas cree).
@@ -370,6 +382,130 @@ export function useProviderForm() {
         }
     }
 
+    // ── Onglet Comptabilite (ERP-144) ─────────────────────────────────────────
+    const accounting = reactive<ProviderAccountingDraft>(emptyProviderAccounting())
+    const ribs = ref<ProviderRibFormDraft[]>([])
+    const accountingErrors = useFormErrors()
+    // Erreurs 422 par ligne de RIB (alignees sur l'index du v-for).
+    const ribErrors = ref<Record<string, string>[]>([])
+
+    // L'onglet est editable seulement avec accounting.manage (sinon lecture seule).
+    const accountingReadonly = computed(() => isValidated('accounting') || !canAccountingManage.value)
+
+    /**
+     * Met a jour le type de reglement (IRI) en propageant ses RG inter-champs :
+     *  - hors VIREMENT (RG-3.07) : on vide la banque (sans objet) ;
+     *  - LCR (RG-3.08) : on garantit au moins un bloc RIB visible ; hors LCR, on
+     *    purge les erreurs de RIB (les blocs sont conserves mais non persistes).
+     * `isBankRequired` / `isRibRequired` sont calcules par l'appelant (page) a
+     * partir du code resolu via les referentiels.
+     */
+    function setPaymentType(iri: string | null, isBankRequired: boolean, isRibRequired: boolean): void {
+        accounting.paymentTypeIri = iri
+        if (!isBankRequired) {
+            accounting.bankIri = null
+        }
+        if (isRibRequired) {
+            if (ribs.value.length === 0) {
+                ribs.value.push(emptyProviderRib())
+            }
+        }
+        else {
+            ribErrors.value = []
+        }
+    }
+
+    // « + RIB » desactive tant que le dernier bloc RIB n'est pas complet (RG-3.08).
+    const canAddRib = computed(() => {
+        const last = ribs.value[ribs.value.length - 1]
+        return last !== undefined && isRibComplete(last)
+    })
+
+    function addRib(): void {
+        if (canAddRib.value) {
+            ribs.value.push(emptyProviderRib())
+        }
+    }
+
+    function removeRib(index: number): void {
+        ribs.value.splice(index, 1)
+        ribErrors.value.splice(index, 1)
+        // Garde au moins un bloc RIB visible (sous LCR).
+        if (ribs.value.length === 0) {
+            ribs.value.push(emptyProviderRib())
+        }
+    }
+
+    /**
+     * Valide l'onglet Comptabilite : (1) sous LCR, POST/PATCH des RIB d'abord
+     * (le back valide RG-3.08 sur le PATCH scalaires, les RIB doivent donc exister
+     * AVANT) ; (2) PATCH des scalaires comptables (groupe provider:write:accounting,
+     * banque envoyee seulement si VIREMENT — RG-3.07). Erreurs RIB par ligne ;
+     * erreurs scalaires inline (bank/paymentType). Retourne true si l'onglet a ete
+     * valide.
+     */
+    async function submitAccounting(
+        isBankRequired: boolean,
+        isRibRequired: boolean,
+        onRibError: (error: unknown) => void,
+    ): Promise<boolean> {
+        if (providerId.value === null || tabSubmitting.value) {
+            return false
+        }
+        tabSubmitting.value = true
+        accountingErrors.clearErrors()
+        try {
+            // 1) RIB d'abord, uniquement sous LCR. Une amorce vide neuve est sautee
+            // s'il reste un autre RIB soumettable ; sinon (LCR sans aucun RIB rempli)
+            // on la soumet pour declencher la 422 NotBlank inline.
+            if (isRibRequired) {
+                const hasSubmittableRib = ribs.value.some(r => r.id !== null || !isRibBlank(r))
+                const ribHasError = await submitRows(
+                    ribs.value,
+                    ribErrors,
+                    async (rib) => {
+                        const body = buildProviderRibPayload(rib)
+                        if (rib.id === null) {
+                            const created = await api.post<ProviderRibResponse>(
+                                `/providers/${providerId.value}/ribs`,
+                                body,
+                                { headers: { Accept: 'application/ld+json' }, toast: false },
+                            )
+                            rib.id = created.id
+                        }
+                        else {
+                            await api.patch(`/provider_ribs/${rib.id}`, body, { toast: false })
+                        }
+                    },
+                    onRibError,
+                    rib => hasSubmittableRib && rib.id === null && isRibBlank(rib),
+                )
+                if (ribHasError) {
+                    return false
+                }
+            }
+
+            // 2) PATCH des scalaires comptables (erreurs inline sur leurs champs).
+            try {
+                await api.patch(
+                    `/providers/${providerId.value}`,
+                    buildProviderAccountingPayload(accounting, isBankRequired),
+                    { toast: false },
+                )
+            }
+            catch (error) {
+                accountingErrors.handleApiError(error, { fallbackMessage: t('technique.providers.toast.error') })
+                return false
+            }
+
+            completeTab('accounting')
+            return true
+        }
+        finally {
+            tabSubmitting.value = false
+        }
+    }
+
     return {
         // etat
         main,
@@ -380,6 +516,7 @@ export function useProviderForm() {
         mainErrors,
         // onglets
         canAccountingView,
+        canAccountingManage,
         tabKeys,
         activeTab,
         unlockedIndex,
@@ -399,6 +536,17 @@ export function useProviderForm() {
         addAddress,
         removeAddress,
         submitAddresses,
+        // comptabilite
+        accounting,
+        ribs,
+        accountingErrors,
+        ribErrors,
+        accountingReadonly,
+        setPaymentType,
+        canAddRib,
+        addRib,
+        removeRib,
+        submitAccounting,
         // actions
         validateMainFront,
         buildMainPayload,

frontend/modules/technique/composables/useProviderReferentials.ts

@@ -28,10 +28,20 @@ export interface RefOption {
     label: string
 }
 
+/** Option de type de reglement enrichie de son code stable (RG-3.07 / RG-3.08). */
+export interface PaymentTypeOption extends RefOption {
+    code: string
+}
+
 interface HydraMember {
     '@id': string
 }
 
+interface ReferentialMember extends HydraMember {
+    code: string
+    label: string
+}
+
 interface CategoryMember extends HydraMember {
     code: string
     name: string
@@ -55,6 +65,11 @@ export function useProviderReferentials() {
     const categories = ref<RefOption[]>([])
     const sites = ref<RefOption[]>([])
     const countries = ref<RefOption[]>([])
+    // Referentiels comptables (charges a la demande via loadAccounting).
+    const tvaModes = ref<RefOption[]>([])
+    const paymentDelays = ref<RefOption[]>([])
+    const paymentTypes = ref<PaymentTypeOption[]>([])
+    const banks = ref<RefOption[]>([])
 
     /** Recupere une collection complete (pagination desactivee) en Hydra. */
     async function fetchAll<T extends HydraMember>(
@@ -88,10 +103,34 @@ export function useProviderReferentials() {
         ])
     }
 
+    /**
+     * Charge les referentiels comptables (onglet Comptabilite, ERP-144). Appele
+     * uniquement quand l'utilisateur peut voir l'onglet (accounting.view). Resilient
+     * (allSettled) : un referentiel en echec reste vide.
+     */
+    async function loadAccounting(): Promise<void> {
+        await Promise.allSettled([
+            fetchAll<ReferentialMember>('/tva_modes')
+                .then((list) => { tvaModes.value = list.map(t => ({ value: t['@id'], label: t.label })) }),
+            fetchAll<ReferentialMember>('/payment_delays')
+                .then((list) => { paymentDelays.value = list.map(d => ({ value: d['@id'], label: d.label })) }),
+            // Le code stable du type sert les RG-3.07 (VIREMENT) / RG-3.08 (LCR).
+            fetchAll<ReferentialMember>('/payment_types')
+                .then((list) => { paymentTypes.value = list.map(p => ({ value: p['@id'], label: p.label, code: p.code })) }),
+            fetchAll<ReferentialMember>('/banks')
+                .then((list) => { banks.value = list.map(b => ({ value: b['@id'], label: b.label })) }),
+        ])
+    }
+
     return {
         categories,
         sites,
         countries,
+        tvaModes,
+        paymentDelays,
+        paymentTypes,
+        banks,
         loadMain,
+        loadAccounting,
     }
 }

frontend/modules/technique/pages/providers/new.vue

@@ -127,7 +127,136 @@
                     </div>
                 </div>
             </template>
-            <template v-if="canAccountingView" #accounting><ComingSoonPlaceholder /></template>
+            <!-- Onglet Comptabilite (present uniquement si accounting.view ; editable si manage). -->
+            <template v-if="canAccountingView" #accounting>
+                <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-4 gap-x-[44px] gap-y-4">
+                            <MalioInputText
+                                v-model="accounting.siren"
+                                :label="t('technique.providers.form.accounting.siren')"
+                                :mask="SIREN_MASK"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="accountingErrors.errors.siren"
+                            />
+                            <MalioInputText
+                                v-model="accounting.accountNumber"
+                                :label="t('technique.providers.form.accounting.accountNumber')"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="accountingErrors.errors.accountNumber"
+                            />
+                            <MalioSelect
+                                :model-value="accounting.tvaModeIri"
+                                :options="referentials.tvaModes.value"
+                                :label="t('technique.providers.form.accounting.tvaMode')"
+                                :readonly="accountingReadonly"
+                                empty-option-label=""
+                                :required="true"
+                                :error="accountingErrors.errors.tvaMode"
+                                @update:model-value="(v: string | number | null) => accounting.tvaModeIri = v === null ? null : String(v)"
+                            />
+                            <MalioInputText
+                                v-model="accounting.nTva"
+                                :label="t('technique.providers.form.accounting.nTva')"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="accountingErrors.errors.nTva"
+                            />
+                            <MalioSelect
+                                :model-value="accounting.paymentDelayIri"
+                                :options="referentials.paymentDelays.value"
+                                :label="t('technique.providers.form.accounting.paymentDelay')"
+                                :readonly="accountingReadonly"
+                                empty-option-label=""
+                                :required="true"
+                                :error="accountingErrors.errors.paymentDelay"
+                                @update:model-value="(v: string | number | null) => accounting.paymentDelayIri = v === null ? null : String(v)"
+                            />
+                            <MalioSelect
+                                :model-value="accounting.paymentTypeIri"
+                                :options="referentials.paymentTypes.value"
+                                :label="t('technique.providers.form.accounting.paymentType')"
+                                :readonly="accountingReadonly"
+                                empty-option-label=""
+                                :required="true"
+                                :error="accountingErrors.errors.paymentType"
+                                @update:model-value="onPaymentTypeChange"
+                            />
+                            <!-- Banque : visible et obligatoire seulement si VIREMENT (RG-3.07). -->
+                            <MalioSelect
+                                v-if="isBankRequired"
+                                :model-value="accounting.bankIri"
+                                :options="referentials.banks.value"
+                                :label="t('technique.providers.form.accounting.bank')"
+                                :readonly="accountingReadonly"
+                                empty-option-label=""
+                                :required="true"
+                                :error="accountingErrors.errors.bank"
+                                @update:model-value="(v: string | number | null) => accounting.bankIri = v === null ? null : String(v)"
+                            />
+                        </div>
+                    </div>
+
+                    <!-- Blocs RIB — affiches uniquement si type de reglement = LCR (RG-3.08). -->
+                    <div
+                        v-for="(rib, index) in visibleRibs"
+                        :key="index"
+                        class="relative bg-white py-4 pl-[28px] pr-[60px] shadow-[0_4px_4px_0_rgba(0,0,0,0.25)]"
+                    >
+                        <MalioButtonIcon
+                            v-if="!accountingReadonly && visibleRibs.length > 1"
+                            icon="mdi:delete-outline"
+                            variant="ghost"
+                            button-class="absolute top-3 right-3"
+                            v-bind="{ ariaLabel: t('technique.providers.form.accounting.removeRib') }"
+                            @click="askRemoveRib(index)"
+                        />
+                        <div class="grid grid-cols-4 gap-x-[44px] gap-y-4">
+                            <MalioInputText
+                                v-model="rib.label"
+                                :label="t('technique.providers.form.accounting.ribLabel')"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="ribErrors[index]?.label"
+                            />
+                            <MalioInputText
+                                v-model="rib.bic"
+                                :label="t('technique.providers.form.accounting.ribBic')"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="ribErrors[index]?.bic"
+                            />
+                            <MalioInputText
+                                v-model="rib.iban"
+                                :label="t('technique.providers.form.accounting.ribIban')"
+                                :readonly="accountingReadonly"
+                                :required="true"
+                                :error="ribErrors[index]?.iban"
+                            />
+                        </div>
+                    </div>
+
+                    <div v-if="!accountingReadonly" class="flex justify-center gap-6">
+                        <MalioButton
+                            v-if="isRibRequired"
+                            variant="secondary"
+                            icon-name="mdi:add-bold"
+                            icon-position="left"
+                            :label="t('technique.providers.form.accounting.addRib')"
+                            :disabled="!canAddRib"
+                            @click="addRib"
+                        />
+                        <MalioButton
+                            variant="primary"
+                            :label="t('technique.providers.form.submit')"
+                            :disabled="tabSubmitting"
+                            @click="onSubmitAccounting"
+                        />
+                    </div>
+                </div>
+            </template>
         </MalioTabList>
 
         <!-- Modal de confirmation generique (suppression d'un bloc contact). -->
@@ -158,8 +287,15 @@
 import { computed, onMounted, reactive, ref } from 'vue'
 import { useProviderReferentials, type RefOption } from '~/modules/technique/composables/useProviderReferentials'
 import { useProviderForm } from '~/modules/technique/composables/useProviderForm'
+import {
+    isBankRequiredForPaymentType,
+    isRibRequiredForPaymentType,
+} from '~/modules/technique/utils/forms/providerAccounting'
 import { extractApiErrorMessage } from '~/shared/utils/api'
 
+// Masque SIREN : 9 chiffres (la normalisation finale reste serveur).
+const SIREN_MASK = '#########'
+
 const { t } = useI18n()
 const router = useRouter()
 const toast = useToast()
@@ -200,6 +336,16 @@ const {
     addAddress,
     removeAddress,
     submitAddresses,
+    accounting,
+    ribs,
+    accountingErrors,
+    ribErrors,
+    accountingReadonly,
+    setPaymentType,
+    canAddRib,
+    addRib,
+    removeRib,
+    submitAccounting,
 } = useProviderForm()
 
 /** Retour vers le repertoire prestataires (fleche d'en-tete). */
@@ -282,6 +428,43 @@ function askRemoveAddress(index: number): void {
     askConfirm(t('technique.providers.form.confirmDelete.address'), () => removeAddress(index))
 }
 
+// ── Onglet Comptabilite ───────────────────────────────────────────────────────
+// Code stable du type de reglement selectionne (pour RG-3.07 / RG-3.08).
+const selectedPaymentTypeCode = computed(() =>
+    referentials.paymentTypes.value.find(p => p.value === accounting.paymentTypeIri)?.code ?? null,
+)
+const isBankRequired = computed(() => isBankRequiredForPaymentType(selectedPaymentTypeCode.value))
+const isRibRequired = computed(() => isRibRequiredForPaymentType(selectedPaymentTypeCode.value))
+
+// Les blocs RIB ne sont affiches que pour une LCR (RG-3.08).
+const visibleRibs = computed(() => isRibRequired.value ? ribs.value : [])
+
+/** Changement de type de reglement : propage les RG inter-champs (banque / RIB). */
+function onPaymentTypeChange(value: string | number | null): void {
+    const iri = value === null ? null : String(value)
+    const code = referentials.paymentTypes.value.find(p => p.value === iri)?.code ?? null
+    setPaymentType(iri, isBankRequiredForPaymentType(code), isRibRequiredForPaymentType(code))
+}
+
+function askRemoveRib(index: number): void {
+    askConfirm(t('technique.providers.form.confirmDelete.rib'), () => removeRib(index))
+}
+
+/** Valide l'onglet Comptabilite ; toast de succes si l'onglet a ete finalise. */
+async function onSubmitAccounting(): Promise<void> {
+    const ok = await submitAccounting(
+        isBankRequired.value,
+        isRibRequired.value,
+        error => toast.error({
+            title: t('technique.providers.toast.error'),
+            message: apiErrorMessage(error),
+        }),
+    )
+    if (ok) {
+        toast.success({ title: t('technique.providers.toast.updateSuccess') })
+    }
+}
+
 // ── Modal de confirmation generique ─────────────────────────────────────────
 const confirmModal = reactive({
     open: false,
@@ -320,5 +503,9 @@ const tabs = computed(() => tabKeys.value.map((key, index) => ({
 onMounted(() => {
     // Echec du chargement des referentiels non bloquant : les selects restent vides.
     referentials.loadMain().catch(() => {})
+    // Referentiels comptables charges uniquement si l'onglet est accessible.
+    if (canAccountingView.value) {
+        referentials.loadAccounting().catch(() => {})
+    }
 })
 </script>

frontend/modules/technique/types/providerForm.ts

@@ -124,3 +124,54 @@ export function emptyProviderAddress(): ProviderAddressFormDraft {
 export interface ProviderAddressResponse {
     id: number
 }
+
+/**
+ * Etat « plat » de l'onglet Comptabilite (groupe `provider:write:accounting`).
+ * Relations (TVA / delai / type de reglement / banque) portees par leur IRI.
+ */
+export interface ProviderAccountingDraft {
+    siren: string | null
+    accountNumber: string | null
+    tvaModeIri: string | null
+    nTva: string | null
+    paymentDelayIri: string | null
+    paymentTypeIri: string | null
+    /** Banque : requise et envoyee uniquement si Type de reglement = VIREMENT (RG-3.07). */
+    bankIri: string | null
+}
+
+/** Fabrique un onglet Comptabilite vierge. */
+export function emptyProviderAccounting(): ProviderAccountingDraft {
+    return {
+        siren: null,
+        accountNumber: null,
+        tvaModeIri: null,
+        nTva: null,
+        paymentDelayIri: null,
+        paymentTypeIri: null,
+        bankIri: null,
+    }
+}
+
+/** Un RIB du prestataire (sous-collection comptable, obligatoire si Type = LCR — RG-3.08). */
+export interface ProviderRibFormDraft {
+    id: number | null
+    label: string | null
+    bic: string | null
+    iban: string | null
+}
+
+/** Fabrique un RIB vierge. */
+export function emptyProviderRib(): ProviderRibFormDraft {
+    return {
+        id: null,
+        label: null,
+        bic: null,
+        iban: null,
+    }
+}
+
+/** Reponse du POST /providers/{id}/ribs (id suffisant pour le suivi cote front). */
+export interface ProviderRibResponse {
+    id: number
+}

frontend/modules/technique/utils/forms/__tests__/providerAccounting.spec.ts

@@ -0,0 +1,83 @@
+import { describe, it, expect } from 'vitest'
+import {
+    buildProviderAccountingPayload,
+    buildProviderRibPayload,
+    isBankRequiredForPaymentType,
+    isRibBlank,
+    isRibComplete,
+    isRibRequiredForPaymentType,
+} from '../providerAccounting'
+import { emptyProviderAccounting, emptyProviderRib } from '~/modules/technique/types/providerForm'
+
+/**
+ * Helpers purs de l'onglet Comptabilite prestataire (ERP-144) : RG inter-champs
+ * RG-3.07 (banque si VIREMENT) / RG-3.08 (RIB si LCR) + construction des payloads.
+ */
+describe('providerAccounting helpers', () => {
+    describe('RG-3.07 / RG-3.08 — type de reglement', () => {
+        it('banque requise uniquement pour VIREMENT', () => {
+            expect(isBankRequiredForPaymentType('VIREMENT')).toBe(true)
+            expect(isBankRequiredForPaymentType('LCR')).toBe(false)
+            expect(isBankRequiredForPaymentType('CHEQUE')).toBe(false)
+            expect(isBankRequiredForPaymentType(null)).toBe(false)
+        })
+
+        it('RIB requis uniquement pour LCR', () => {
+            expect(isRibRequiredForPaymentType('LCR')).toBe(true)
+            expect(isRibRequiredForPaymentType('VIREMENT')).toBe(false)
+            expect(isRibRequiredForPaymentType(null)).toBe(false)
+        })
+    })
+
+    describe('isRibBlank / isRibComplete', () => {
+        it('un RIB vierge est vide et incomplet', () => {
+            expect(isRibBlank(emptyProviderRib())).toBe(true)
+            expect(isRibComplete(emptyProviderRib())).toBe(false)
+        })
+
+        it('un RIB partiel n\'est ni vide ni complet', () => {
+            const rib = { ...emptyProviderRib(), iban: 'FR76...' }
+            expect(isRibBlank(rib)).toBe(false)
+            expect(isRibComplete(rib)).toBe(false)
+        })
+
+        it('un RIB avec libelle + BIC + IBAN est complet', () => {
+            const rib = { ...emptyProviderRib(), label: 'Compte', bic: 'BNPAFRPP', iban: 'FR76...' }
+            expect(isRibComplete(rib)).toBe(true)
+        })
+    })
+
+    describe('buildProviderAccountingPayload (RG-3.07)', () => {
+        it('envoie la banque si requise (VIREMENT)', () => {
+            const payload = buildProviderAccountingPayload({
+                ...emptyProviderAccounting(),
+                paymentTypeIri: '/api/payment_types/3',
+                bankIri: '/api/banks/2',
+            }, true)
+            expect(payload.bank).toBe('/api/banks/2')
+            expect(payload.paymentType).toBe('/api/payment_types/3')
+        })
+
+        it('force la banque a null si non requise (hors VIREMENT)', () => {
+            const payload = buildProviderAccountingPayload({
+                ...emptyProviderAccounting(),
+                bankIri: '/api/banks/2',
+            }, false)
+            expect(payload.bank).toBeNull()
+        })
+    })
+
+    describe('buildProviderRibPayload', () => {
+        it('omet les champs requis vides (NotBlank back joue sur le champ)', () => {
+            const payload = buildProviderRibPayload(emptyProviderRib())
+            expect(payload).not.toHaveProperty('label')
+            expect(payload).not.toHaveProperty('bic')
+            expect(payload).not.toHaveProperty('iban')
+        })
+
+        it('conserve les champs remplis', () => {
+            const payload = buildProviderRibPayload({ ...emptyProviderRib(), label: 'Compte', bic: 'BNPAFRPP', iban: 'FR76...' })
+            expect(payload).toEqual({ label: 'Compte', bic: 'BNPAFRPP', iban: 'FR76...' })
+        })
+    })
+})

frontend/modules/technique/utils/forms/providerAccounting.ts

@@ -0,0 +1,86 @@
+/**
+ * Helpers purs de l'onglet Comptabilite prestataire (M3 Technique, ERP-144) —
+ * miroir SIMPLIFIE des regles M2, reimplemente cote module Technique (regle
+ * ABSOLUE n°1 : pas d'import inter-module). Portent les RG inter-champs RG-3.07
+ * (banque si VIREMENT) et RG-3.08 (RIB si LCR), testables sans Vue ni API.
+ */
+
+import type {
+    ProviderAccountingDraft,
+    ProviderRibFormDraft,
+} from '~/modules/technique/types/providerForm'
+
+/** Code pivot du type de reglement imposant une banque (RG-3.07). */
+const PAYMENT_TYPE_VIREMENT = 'VIREMENT'
+/** Code pivot du type de reglement imposant au moins un RIB (RG-3.08). */
+const PAYMENT_TYPE_LCR = 'LCR'
+
+/** Champs RIB obligatoires non nullable cote back (NotBlank) — omis si vides au POST. */
+const RIB_REQUIRED_NON_NULLABLE_KEYS = ['label', 'bic', 'iban'] as const
+
+/** Vrai si une chaine porte au moins un caractere non-espace. */
+function isFilled(value: string | null | undefined): boolean {
+    return value !== null && value !== undefined && value.trim() !== ''
+}
+
+/** RG-3.07 : la banque n'est requise/visible que pour un reglement par VIREMENT. */
+export function isBankRequiredForPaymentType(code: string | null | undefined): boolean {
+    return code === PAYMENT_TYPE_VIREMENT
+}
+
+/** RG-3.08 : au moins un RIB n'est requis que pour un reglement par LCR. */
+export function isRibRequiredForPaymentType(code: string | null | undefined): boolean {
+    return code === PAYMENT_TYPE_LCR
+}
+
+/** Vrai si AUCUN champ du bloc RIB n'est rempli (amorce vide a ignorer au submit). */
+export function isRibBlank(rib: ProviderRibFormDraft): boolean {
+    return ![rib.label, rib.bic, rib.iban].some(isFilled)
+}
+
+/** Vrai si les 3 champs du RIB sont remplis (gating « + RIB »). */
+export function isRibComplete(rib: ProviderRibFormDraft): boolean {
+    return isFilled(rib.label) && isFilled(rib.bic) && isFilled(rib.iban)
+}
+
+/**
+ * Payload du PATCH comptable (groupe `provider:write:accounting`). Les relations
+ * sont en IRI ; la banque n'est envoyee que si elle est requise (RG-3.07), sinon
+ * `null` (le back vide la relation hors VIREMENT).
+ */
+export function buildProviderAccountingPayload(
+    accounting: ProviderAccountingDraft,
+    isBankRequired: boolean,
+): Record<string, unknown> {
+    return {
+        siren: accounting.siren || null,
+        accountNumber: accounting.accountNumber || null,
+        tvaMode: accounting.tvaModeIri,
+        nTva: accounting.nTva || null,
+        paymentDelay: accounting.paymentDelayIri,
+        paymentType: accounting.paymentTypeIri,
+        bank: isBankRequired ? accounting.bankIri : null,
+    }
+}
+
+/**
+ * Payload d'un RIB (sous-ressource, groupe `provider:write:accounting`). Les
+ * champs requis vides sont omis a la creation pour que la 422 NotBlank porte sur
+ * le champ.
+ */
+export function buildProviderRibPayload(rib: ProviderRibFormDraft): Record<string, unknown> {
+    const payload: Record<string, unknown> = {
+        label: rib.label,
+        bic: rib.bic,
+        iban: rib.iban,
+    }
+
+    for (const key of RIB_REQUIRED_NON_NULLABLE_KEYS) {
+        const value = payload[key]
+        if (value === null || value === undefined || value === '') {
+            delete payload[key]
+        }
+    }
+
+    return payload
+}