France CTC Flow 10 (E-Reporting)

Key: fr-ctc-flow10-v1 Module: github.com/invopop/gobl.fr.ctc Support for the French CTC Flow 10 e-reporting reform. Covers transactions that fall outside Flow 2 clearance: B2C sales, cross-border B2B invoices, and payment receipts subject to e-reporting to the DGFiP via the PPF.

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Sources

• External Specifications

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Scenarios

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bill/invoice

standard

Filters:

• Types: standard

Output:

• Extensions: untdid-document-type:380

standard, #prepayment

Filters:

• Types: standard
• Tags: prepayment

Output:

• Extensions: untdid-document-type:386

corrective

Filters:

• Types: corrective

Output:

• Extensions: untdid-document-type:384

credit-note

Filters:

• Types: credit-note

Output:

• Extensions: untdid-document-type:381

credit-note, #prepayment

Filters:

• Types: credit-note
• Tags: prepayment

Output:

• Extensions: untdid-document-type:503

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Extensions

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B2C Transaction Category

Classifies a B2C transaction for French e-reporting to the PPF (G1.68). Required on Flow 10 B2C invoices.

• TLB1: Goods deliveries subject to VAT.
• TPS1: Services subject to VAT.
• TNT1: Goods / services not subject to French VAT, including intra-EU distance sales per CGI articles 258 A and 259 B.
• TMA1: Operations under the VAT-on-margin regime (CGI articles 266-1-e, 268, 297 A).

fr-ctc-flow10-b2c-category

Code	Name
TLB1	Goods subject to VAT
TPS1	Services subject to VAT
TNT1	Not subject to French VAT
TMA1	VAT-on-margin regime

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Billing Mode

Code used to describe the billing framework of the invoice. The billing mode indicates the nature of goods/services and the payment context. Code prefixes indicate the invoice nature:

• “B”: Goods invoice (Biens)
• “S”: Services invoice
• “M”: Mixed/dual invoice (goods and services that are not accessory to each other)

The numeric suffix indicates the payment type (1=deposit, 2=already paid, 4=final after down payment, 5=subcontractor, 6=co-contractor, 7=e-reporting).

fr-ctc-billing-mode

Code	Name
B1	Goods - Deposit invoice
B2	Goods - Already paid invoice
B4	Goods - Final invoice (after down payment)
B7	Goods - E-reporting (VAT already collected)
S1	Services - Deposit invoice
S2	Services - Already paid invoice
S4	Services - Final invoice (after down payment)
S5	Services - Subcontractor invoice
S6	Services - Co-contractor invoice
S7	Services - E-reporting (VAT already collected)
M1	Mixed - Deposit invoice
M2	Mixed - Already paid invoice
M4	Mixed - Final invoice (after down payment)

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Validation Rules