fr-ctc-flow2-v1
Support for the French CTC (Continuous Transaction Controls) Flow 2 B2B
e-invoicing mandate from the French electronic invoicing reform.
This addon extends the EN 16931 European standard with French-specific rules for
regulated B2B invoices, that is, invoices exchanged between two parties registered
for VAT in France. It should not be used for invoices that are subject only to
e-reporting (for example, B2C or cross-border transactions).
Billing Mode
Every invoice must carry a billing mode extension (fr-ctc-billing-mode) that
describes the nature of the supply and the payment context. See the extension
definition for the full list of accepted values.
Identities
A SIREN identity (9 digits) must be present on both the supplier and the customer for B2B invoices. The SIRET (14 digits) is optional; if provided without a SIREN, the addon will automatically derive the SIREN from the first nine digits of the SIRET. Note that the SIREN is not currently derived from the party’s VAT number; it must be supplied explicitly as a separate identity. This may be added in a future release. The SIREN is automatically assigned thelegal scope when no other identity on
the party already carries that scope.
Private identifiers can be included using the private-id key; the addon will
assign ISO scheme ID 0224 to these automatically.
Electronic Addresses (Inboxes)
Both the supplier and customer must have an electronic address for B2B invoices. Addresses using SIREN scheme0225 must contain only alphanumeric characters
and the symbols +, -, _, /. If the party has a SIREN identity and no inbox
carries a peppol key, the addon will assign the peppol key to the SIREN inbox
automatically.
Required Notes
Every invoice must include at least three notes (BG-1) with the following UNTDID text-subject codes (BT-21). For the full mapping of GOBL note keys to UNTDID 4451 codes, see the EN 16931 addon (eu-en16931-v2017) documentation.
PMT: A mandatory mention of the 40 EUR flat-fee penalty for recovery costs that applies to late payments (BT-22).PMD: The late-payment penalty conditions that apply to each individual company’s payment terms (BT-22).AAB: A mention of any early-payment discount offered, or an explicit statement that no discount applies (BT-22).
BAR note can be used to indicate the routing treatment of the
invoice. Its text must be one of: B2B, B2BINT, B2C, OUTOFSCOPE, or
ARCHIVEONLY.
Invoice Code
The invoice series and code must each be at most 35 characters and may only contain alphanumeric characters and the symbols-, +, _, /.
Currency Conversion
When the invoice is issued in a currency other than EUR, the gobl.ubl conversion library will automatically add EUR equivalents for the tax totals, satisfying the BR-FR-CO-12 requirement without any extra input from the user.Sources
Extensions
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)
fr-ctc-billing-mode
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) |