Zero licence, public source
Sales, purchasing, inventory, basic manufacturing, accounting, projects, timesheets, website, e-commerce and point of sale. You install it where you like and you do not have to ask anyone's permission to change it.
Comparison
The short answer is that it depends on two things: which applications you genuinely need, and how many people will be in the system. The long answer is that much of the gap people attribute to Enterprise is covered by free modules, and nobody is going to tell you that, because there is no commission in recommending them.
Sales, purchasing, inventory, basic manufacturing, accounting, projects, timesheets, website, e-commerce and point of sale. You install it where you like and you do not have to ask anyone's permission to change it.
It adds applications Community does not carry, plus services around them: vendor support, assisted upgrades between versions, and their hosting platform. The exact list of applications changes with each version and Odoo publishes it.
The Odoo Community Association maintains modules covering a good part of what people assume only exists in Enterprise. They are free, they live on GitHub, and a community has kept them for over a decade.
This is not something I read. I built a full accounting setup on Community with OCA modules to find out what was actually missing. This ended up working.
The statement is imported in the bank's own format and matched automatically by amount, reference and counterparty. What does not close lands in a short list.
General ledger, trial balance, open items, aged receivables, journal and tax report, as PDF and as a spreadsheet.
Balance sheet, profit and loss and cash flow, with comparatives and budgets.
Fiscal years, year-end closing, lock dates per journal, and recurring entry templates.
A fixed-asset register with its depreciation, without custom development.
For Colombia there is a community-maintained integration with the tax authority in own-software mode. For Ecuador, the community's was written for version 17: I took it to 19 Community, and today it is installed in the production Odoo of my own company.
What I did not find free and had to build. For Colombia: the withholding certificates, the annual information return, the draft of the VAT and withholding returns (forms 300 and 350) and the Colombian financial statement templates. For Ecuador: the waybill, the SRI's transactional annex (the ATS), the reception of suppliers' invoices, the setup assistant and the point-of-sale till. I mention it because it is exactly the kind of detail that surfaces halfway through a project when nobody checked it beforehand.
With that, the Ecuadorian localisation on Odoo 19 Community is eleven modules: the four of electronic invoicing I brought over from 17, the five in the list above, online payment from the portal, and payroll, which is still being built. Every code change goes through continuous integration, which installs all eleven on a fresh database, runs their automated tests (580 on 6 October 2026) and the OCA's quality checks, and only gives the go-ahead with zero failures. The till is authorised in the SRI's test environment and has not issued in production yet.
What I install with it, till included, is on SRI electronic invoicing in Odoo Community.
If your operation depends on something that only Enterprise has, the discussion is over: you pay. What matters is knowing it before signing, not after.
With the subscription, the vendor assists the move between versions. Without it, that work is yours or your partner's, and it has to be budgeted every year.
Odoo's platform handles hosting, backups and deployments. It is convenient and it has a price; hosting it yourself also has a price, in hours.
Paying per-user licences for years to use applications Community already carries is the most expensive and most silent mistake in this decision, because it does not hurt in the first month.
The right question is not "which is better" but "what do I need that exists neither in Community nor in the OCA". That list usually fits on one page, and with it the number works itself out.