diff --git a/docsource/modules180-190.rst b/docsource/modules180-190.rst
index fd4b86e2175e..b704767f5c93 100644
--- a/docsource/modules180-190.rst
+++ b/docsource/modules180-190.rst
@@ -390,7 +390,7 @@ Module coverage 18.0 -> 19.0
 +---------------------------------------------------+----------------------+-------------------------------------------------+
 | l10n_fi_sale                                      |                      |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
-| l10n_fr                                           |                      |                                                 |
+| l10n_fr                                           |Done                  |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
 | l10n_fr_account                                   |                      |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
diff --git a/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/post-migration.py b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/post-migration.py
new file mode 100644
index 000000000000..3d9038b96b95
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/post-migration.py
@@ -0,0 +1,6 @@
+from openupgradelib import openupgrade
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    openupgrade.load_data(env, "l10n_fr", "19.0.2.1/noupdate_changes.xml")
diff --git a/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/pre-migration.py b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/pre-migration.py
new file mode 100644
index 000000000000..65a2b94ca942
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/pre-migration.py
@@ -0,0 +1,58 @@
+# Copyright 2026 ledoent
+# License AGPL-3.0 or later (https://www.gnu.org/licenses/agpl).
+
+from openupgradelib import openupgrade
+
+# The 18.0 l10n_fr module added res.partner.siret (a French SIRET tax
+# identifier) plus a partner form inheritance view that exposed it. Both
+# are DEL'd per upgrade_analysis.txt:
+#   res.partner.siret (char)             : DEL
+#   ir.ui.view: res_partner_form_l10n_fr : DEL
+# Odoo's standard module upgrade does not actually prune the stale
+# ir_model_fields row + the orphan view; both survive and trip
+# cross-cutting view validation when later modules' data XML loads
+# (reproduced on l10n_ae/data/account_tax_report_data.xml:3 with the
+# error 'Field "siret" does not exist in model "res.partner"').
+_obsolete_view_xmlid = "l10n_fr.res_partner_form_l10n_fr"
+
+
+def migrate_siret_to_company_registry(env):
+    """19.0 drops res.partner.siret; its replacement is core
+    company_registry (l10n_fr_pdp validates the SIREN/SIRET regex on it).
+    Carry the values over instead of stranding them in an orphan column."""
+    if openupgrade.column_exists(env.cr, "res_partner", "siret"):
+        openupgrade.logged_query(
+            env.cr,
+            """
+            UPDATE res_partner
+            SET company_registry = siret
+            WHERE COALESCE(siret, '') != ''
+              AND COALESCE(company_registry, '') = ''
+            """,
+        )
+
+
+def cleanup_obsolete_l10n_fr_siret_view(env):
+    """
+    Drop the orphan partner-form inheritance view. See
+    upgrade_analysis_work.txt.
+
+    The view has a child view in l10n_fr_account (also named
+    res_partner_form_l10n_fr) that inherits from this one — so pass
+    delete_childs=True so the helper cascades and doesn't fall back to
+    setting noupdate=True (which would leave the orphan in place and
+    still trip view validation downstream).
+
+    The stale ir_model_fields row needs no explicit delete: the helper
+    can't unlink non-manual fields anyway (UserError caught), and the
+    module's own update prunes it.
+    """
+    openupgrade.delete_records_safely_by_xml_id(
+        env, [_obsolete_view_xmlid], delete_childs=True
+    )
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    migrate_siret_to_company_registry(env)
+    cleanup_obsolete_l10n_fr_siret_view(env)
diff --git a/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/upgrade_analysis_work.txt b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/upgrade_analysis_work.txt
new file mode 100644
index 000000000000..a7d40a28a077
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_fr/19.0.2.1/upgrade_analysis_work.txt
@@ -0,0 +1,31 @@
+---Models in module 'l10n_fr'---
+
+
+---Fields in module 'l10n_fr'---
+l10n_fr      / res.partner              / siret (char)                  : DEL
+
+# DONE: siret values migrated to core company_registry in pre-migration
+# (the 19.0 replacement; l10n_fr_pdp reads SIRET from it), and the orphan
+# inheritance view (res_partner_form_l10n_fr, referenced under XML records
+# below) deleted. Without the view delete it survives the standard upgrade
+# and trips cross-cutting view validation when later modules' data XML
+# loads (reproduced on l10n_ae/data/account_tax_report_data.xml:3 with
+# 'Field "siret" does not exist in model "res.partner"'). The stale
+# ir_model_fields row is pruned by the module's own update.
+
+---XML records in module 'l10n_fr'---
+NEW ir.ui.view: l10n_fr.view_partner_form_inherit_l10n_fr
+
+# NOTHING TO DO: created by the 19.0 module on install/upgrade
+
+DEL ir.ui.view: l10n_fr.res_partner_form_l10n_fr
+
+# DONE: explicitly deleted in pre-migration (see siret handling above).
+
+res.country.group: l10n_fr.fr_and_mc (noupdate) (noupdate switched)
+
+# NOTHING TO DO: noupdate flag flip is handled by the standard upgrade
+
+DEL res.country.group: l10n_fr.dom-tom [renamed to base module]
+
+# NOTHING TO DO: rename handled in apriori (or follow-up if not)