> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# France CTC Flow 10 (E-Reporting)

Key: `fr-ctc-flow10-v1`

Module: [github.com/invopop/gobl.fr.ctc](https://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.

## Sources

* [External Specifications](https://www.impots.gouv.fr/specifications-externes-b2b)

## Scenarios

### bill/invoice

<Accordion title="standard">
  **Filters:**

  * **Types:** `standard`

  **Output:**

  * **Extensions:** `untdid-document-type:380`
</Accordion>

<Accordion title="standard, #prepayment">
  **Filters:**

  * **Types:** `standard`
  * **Tags:** `prepayment`

  **Output:**

  * **Extensions:** `untdid-document-type:386`
</Accordion>

<Accordion title="corrective">
  **Filters:**

  * **Types:** `corrective`

  **Output:**

  * **Extensions:** `untdid-document-type:384`
</Accordion>

<Accordion title="credit-note">
  **Filters:**

  * **Types:** `credit-note`

  **Output:**

  * **Extensions:** `untdid-document-type:381`
</Accordion>

<Accordion title="credit-note, #prepayment">
  **Filters:**

  * **Types:** `credit-note`
  * **Tags:** `prepayment`

  **Output:**

  * **Extensions:** `untdid-document-type:503`
</Accordion>

## Extensions

### 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).

<Accordion title="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      |
</Accordion>

### 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).

<Accordion title="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)     |
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field                           | Test                                                                                                                                                | Validation Code / Message                                                                                                                                                                                    |
    | ------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
    | <small>Invoice</small>          | <ul class="gobl-test"><li>Can convert to \[EUR]</li></ul>                                                                                           | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-01`<br />Invoice must be in EUR or provide an exchange rate to EUR                                                                                                          |
    | `supplier.addresses[*].country` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                                                               | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-02`<br />Invoice supplier address country is required                                                                                                                       |
    | `customer.addresses[*].country` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                                                               | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-03`<br />Invoice customer address country is required                                                                                                                       |
    | <small>Invoice</small>          | <ul class="gobl-test"><li>Invoice is B2C (no customer)</li><li>Allowed Flow 10 VAT percents</li></ul>                                               | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-07`<br />Invoice VAT line percent must be one of the Flow 10 permitted values 0%, 0.9%, 1.05%, 1.75%, 2.1%, 5.5%, 7%, 8.5%, 9.2%, 9.6%, 10%, 13%, 19.6%, 20%, 20.6% (G1.24) |
    | `tax.ext`                       | <ul class="gobl-test"><li>Invoice is B2C (no customer)</li><li>Ext require \[fr-ctc-flow10-b2c-category]</li></ul>                                  | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-04`<br />Invoice tax ext fr-ctc-flow10-b2c-category is required on B2C invoices (G1.68)                                                                                     |
    | `supplier`                      | <ul class="gobl-test"><li>Invoice is B2C (no customer)</li><li class="gobl-test-present">Present</li></ul>                                          | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-05`<br />Invoice supplier is required on B2C invoices                                                                                                                       |
    | `supplier`                      | <ul class="gobl-test"><li>Invoice is B2C (no customer)</li><li>Party has SIREN</li></ul>                                                            | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-06`<br />Invoice supplier must have a SIREN identity (ISO/IEC 6523 scheme 0002) on a B2C invoice                                                                            |
    | `tax.ext`                       | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Ext 'untdid-document-type' in \[380, 386, 384, 381, 503]</li></ul>                  | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-08`<br />Invoice tax ext untdid-document-type must be one of the Flow 10 permitted UNTDID 1001 codes                                                                        |
    | `tax.ext`                       | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Ext require \[fr-ctc-billing-mode]</li></ul>                                        | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-09`<br />Invoice tax ext fr-ctc-billing-mode is required (G1.02)                                                                                                            |
    | `tax.ext`                       | <ul class="gobl-test"><li>Invoice tax ext fr-ctc-billing-mode in \[B4, S4, M4]</li><li>Ext 'untdid-document-type' not in \[386, 500, 503]</li></ul> | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-10`<br />Invoice tax ext untdid-document-type must not be an advance-payment code (386, 500, 503) when billing mode is final-after-advance (B4, S4, M4) (G1.60)             |
    | `supplier`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li class="gobl-test-present">Present</li></ul>                                         | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-11`<br />Invoice supplier is required for Flow 10 B2B invoices (G2.19)                                                                                                      |
    | `supplier`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Party has allowed legal scheme</li></ul>                                            | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-12`<br />Invoice supplier must declare a legal identity with an allowed ICD 6523 scheme (0002, 0223, 0227, 0228 or 0229) (G2.19)                                            |
    | `supplier`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Party has TaxID when required</li></ul>                                             | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-13`<br />Invoice supplier tax\_id is required when legal identity scheme is SIREN (0002) or EU VAT (0223) (G2.33)                                                           |
    | <small>Invoice</small>          | <ul class="gobl-test"><li>Invoice has exempt (E) VAT category</li><li>Supplier or tax rep has VAT ID</li></ul>                                      | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-14`<br />Invoice supplier tax\_id or ordering.seller tax\_id is required when the VAT breakdown contains an exempt (E) category                                             |
    | <small>Invoice</small>          | <ul class="gobl-test"><li>Invoice has exempt (E) VAT category</li><li>Has exempt tax note</li></ul>                                                 | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-15`<br />Invoice tax.notes must include an exempt-reason entry (key=exempt with non-empty text) when the VAT breakdown contains an exempt (E) category                      |
    | `customer`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li class="gobl-test-present">Present</li></ul>                                         | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-16`<br />Invoice customer is required for Flow 10 B2B invoices (G2.19)                                                                                                      |
    | `customer`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Party has allowed legal scheme</li></ul>                                            | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-17`<br />Invoice customer must declare a legal identity with an allowed ICD 6523 scheme (0002, 0223, 0227, 0228 or 0229) (G2.19)                                            |
    | `customer`                      | <ul class="gobl-test"><li>Invoice is B2B (has customer)</li><li>Party has TaxID when required</li></ul>                                             | `GOBL-FR-CTC-FLOW10-BILL-INVOICE-18`<br />Invoice customer tax\_id is required when legal identity scheme is SIREN (0002) or EU VAT (0223) (G2.33)                                                           |
  </Accordion>

  <Accordion title="bill.Payment">
    | Field                                                               | Test                                                                                                        | Validation Code / Message                                                                                              |
    | ------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
    | <small>Payment</small>                                              | <ul class="gobl-test"><li>Allowed Flow 10 VAT percents</li></ul>                                            | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-03`<br />Payment VAT line percent must be one of the Flow 10 permitted values (G1.24) |
    | `type`<br /><small class="gobl-field-calculated">Calculated</small> | <ul class="gobl-test"><li>One of \[receipt]</li></ul>                                                       | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-01`<br />Payment type must be 'receipt' for Flow 10 reporting                         |
    | `value_date`                                                        | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                       | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-02`<br />Payment value\_date (settlement date) is required                            |
    | `supplier`                                                          | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                                       | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-04`<br />Payment supplier is required                                                 |
    | `supplier`                                                          | <ul class="gobl-test"><li>Party has SIREN</li></ul>                                                         | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-05`<br />Payment supplier must have a SIREN identity (ISO/IEC 6523 scheme 0002)       |
    | `lines[*].document`                                                 | <ul class="gobl-test"><li>Payment is B2B (has customer)</li><li class="gobl-test-present">Present</li></ul> | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-06`<br />Payment line document is required when a customer is present                 |
    | `lines[*].document.code`                                            | <ul class="gobl-test"><li>Payment is B2B (has customer)</li><li class="gobl-test-present">Present</li></ul> | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-07`<br />Payment line document code is required when a customer is present            |
    | `lines[*].document.issue_date`                                      | <ul class="gobl-test"><li>Payment is B2B (has customer)</li><li class="gobl-test-present">Present</li></ul> | `GOBL-FR-CTC-FLOW10-BILL-PAYMENT-08`<br />Payment line document issue\_date is required when a customer is present     |
  </Accordion>

  <Accordion title="org.Party">
    | Field               | Test                                                             | Validation Code / Message                                                                                     |
    | ------------------- | ---------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------- |
    | `identities`        | <ul class="gobl-test"><li>Unique iso-scheme-id</li></ul>         | `GOBL-FR-CTC-FLOW10-ORG-PARTY-01`<br />Party identities must not duplicate iso-scheme-id values (BR-FR-CO-10) |
    | `identities[*].ext` | <ul class="gobl-test"><li>Ext require \[iso-scheme-id]</li></ul> | `GOBL-FR-CTC-FLOW10-ORG-PARTY-02`<br />Party identity ext iso-scheme-id is required (BR-FR-CO-10)             |
  </Accordion>
</AccordionGroup>