> ## 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 2
Key: `fr-ctc-flow2-v1`
Support for the French CTC (Continuous Transaction Control) Flow 2 B2B
e-invoicing requirements from the French electronic invoicing reform.
This addon provides the necessary structures and validations to ensure compliance
with the French CTC specifications for B2B electronic invoicing.
It requires the EN16931 addon as it extends the European standard with French-specific
requirements for the e-invoicing reform.
This addon is required for regulated invoice. This refers to invoices between two parties
registered for VAT in France. This addon should not be used for invoices which should be reported.
Note on currency conversion (BR-FR-CO-12): When an invoice is issued in a non-EUR
currency, the gobl.ubl library will automatically handle the conversion to EUR and
present the invoice with both the original currency and EUR equivalents for tax
amounts, ensuring compliance with French accounting requirements.
## Sources
* [External Specifications](https://www.impots.gouv.fr/specifications-externes-b2b)
## 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)
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).
| 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) |
## Validation Rules
| Field | Test | Validation Code / Message |
| ----------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| Invoice | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-42`
Invoice must be in EUR or provide exchange rate for conversion |
| Invoice | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-01`
Must be 1-35 characters, alphanumeric plus -+\_/ (BR-FR-01/02), including the series |
| `preceding[*]` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-02`
Preceding code must be 1-35 characters, alphanumeric plus -+\_/ (BR-FR-01/02), including the series |
| `preceding` | - Corrective invoice
- Present
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-03`
Corrective invoices must have exactly one preceding invoice reference (BR-FR-CO-04) |
| `preceding` | - Corrective invoice
- Length between 1 and 1
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-04`
Corrective invoices must have exactly one preceding invoice reference (BR-FR-CO-04) |
| `preceding` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-05`
Credit notes must have at least one preceding invoice reference (BR-FR-CO-05) |
| `tax` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-06`
Tax is required |
| `tax.ext` | - Ext 'untdid-document-type' in \[380, 389, 393, 501, 386, 500, 384, 471, 472, 473, 261, 262, 381, 396, 502, 503]
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-07`
UNTDID document type must be valid (BR-FR-04) |
| `tax.ext` | - Ext require \[fr-ctc-billing-mode]
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-08`
Billing mode extension is required |
| `tax.ext` | - Factoring mode
- Ext 'untdid-document-type' not in \[386, 500, 503]
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-09`
Advance payment document types not allowed for factoring billing modes (BR-FR-CO-08) |
| `supplier.inboxes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-10`
Seller electronic address required for French B2B invoices (BR-FR-13) |
| `supplier.identities` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-11`
SIREN identity required for French parties with scheme 0002 and scope legal (BR-FR-10/11) |
| `supplier` | - B2B non-self-billed
- Has SIREN inbox
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-12`
Party must have endpoint ID with scheme 0225 (SIREN) (BR-FR-21/22) |
| `customer.inboxes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-13`
Buyer electronic address required for French B2B invoices (BR-FR-13) |
| `customer.identities` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-14`
SIREN identity required for French parties with scheme 0002 and scope legal (BR-FR-10/11) |
| `customer` | - B2B self-billed
- Has SIREN inbox
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-15`
Party must have endpoint ID with scheme 0225 (SIREN) (BR-FR-21/22) |
| `ordering.identities` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-16`
Only one ordering identity with UNTDID reference 'AFL' is allowed (BR-FR-30) |
| `ordering.identities` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-17`
Only one ordering identity with UNTDID reference 'AWW' is allowed (BR-FR-30) |
| `ordering` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-18`
Ordering with seller is required when supplier is under STC scheme (BR-FR-CO-15) |
| `ordering.seller` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-19`
Seller is required when supplier is under STC scheme (BR-FR-CO-15) |
| `ordering.seller.tax_id` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-20`
Tax ID is required when supplier is under STC scheme (BR-FR-CO-15) |
| `ordering.seller.tax_id.code` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-21`
Code is required when supplier is under STC scheme (BR-FR-CO-15) |
| `notes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-22`
For sellers with STC scheme (0231), a note with code 'TXD' and text 'MEMBRE\_ASSUJETTI\_UNIQUE' is required (BR-FR-CO-14) |
| `ordering` | - Consolidated credit note
- Present
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-23`
Ordering with contracts is required for consolidated credit notes (BR-FR-CO-03) |
| `ordering.contracts` | - Consolidated credit note
- Present
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-24`
At least one contract reference is required in ordering details for consolidated credit notes (BR-FR-CO-03) |
| `ordering.contracts` | - Consolidated credit note
- Length between 1 and 0
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-25`
At least one contract reference is required in ordering details for consolidated credit notes (BR-FR-CO-03) |
| `delivery` | - Consolidated credit note
- Present
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-26`
Delivery details are required for consolidated credit notes (BR-FR-CO-03) |
| `delivery.period` | - Consolidated credit note
- Present
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-27`
Delivery period is required for consolidated credit notes (BR-FR-CO-03) |
| Invoice | - Not advance or final
- Due dates valid
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-28`
Due dates must not be before invoice issue date (BR-FR-CO-07) |
| `payment` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-29`
Payment details are required for final invoices (BR-FR-CO-09) |
| `payment.terms` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-30`
Payment terms required for final invoices (BR-FR-CO-09) |
| `payment.terms.due_dates` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-31`
At least one due date required for final invoices (BR-FR-CO-09) |
| `totals`
Calculated | - Final invoice
- Advances match
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-33`
Advance amount must equal total with tax for final invoices (BR-FR-CO-09) |
| `totals`
Calculated | - Final invoice
- Payable zero
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-34`
Payable amount must be zero for final invoices (BR-FR-CO-09) |
| `totals.advance`
Calculated | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-32`
Advance amount is required for already-paid invoices (BR-FR-CO-09) |
| `notes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-35`
Notes are required for French CTC invoices (BR-FR-05) |
| `notes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-36`
Missing required note codes (BR-FR-05) |
| `notes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-37`
Duplicate note codes found (BR-FR-06/BR-FR-30) |
| `notes` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-38`
BAR note text must be one of: B2B, B2BINT, B2C, OUTOFSCOPE, ARCHIVEONLY |
| `attachments` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-41`
Only one attachment with description 'LISIBLE' is allowed per invoice (BR-FR-18) |
| `attachments[*].description` | | `GOBL-FR-CTC-FLOW2-BILL-INVOICE-39`
Must be one of the allowed attachment descriptions (BR-FR-17) |
| `attachments[*].description` | - One of \[RIB, LISIBLE, FEUILLE\_DE\_STYLE, PJA, BON\_LIVRAISON, BON\_COMMANDE, DOCUMENT\_ANNEXE, BORDEREAU\_SUIVI, BORDEREAU\_SUIVI\_VALIDATION, ETAT\_ACOMPTE, FACTURE\_PAIEMENT\_DIRECT, RECAPITULATIF\_COTRAITANCE]
| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-40`
Must be one of the allowed attachment descriptions (BR-FR-17) |
| Field | Test | Validation Code / Message |
| ------------ | -------------------------------------------------------- | ------------------------------------------------------------------------------------ |
| `identities` | | `GOBL-FR-CTC-FLOW2-ORG-PARTY-01`
SIRET and SIREN must be coherent (BR-FR-09/10) |
| `identities` | | `GOBL-FR-CTC-FLOW2-ORG-PARTY-02`
Identity scheme format invalid (BR-FR-CO-10) |
| `inboxes[*]` | | `GOBL-FR-CTC-FLOW2-ORG-PARTY-03`
Inbox code format invalid |
| Field | Test | Validation Code / Message |
| ------ | ------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------- |
| `code` | - Scheme 0224
- Length between 0 and 100
| `GOBL-FR-CTC-FLOW2-ORG-IDENTITY-01`
Must be no more than 100 characters long |
| `code` | - Scheme 0224
- Matches ^\[A-Za-z0-9-+\_/]+\$
| `GOBL-FR-CTC-FLOW2-ORG-IDENTITY-02`
Must be in a valid format |
| Field | Test | Validation Code / Message |
| ------ | ------------------------------------------------------------------------------------- | -------------------------------------------------------------------------- |
| `code` | - Scheme 0225
- Length between 0 and 125
| `GOBL-FR-CTC-FLOW2-ORG-INBOX-01`
The length must be between 0 and 125 |
| `code` | - Scheme 0225
- Matches ^\[A-Za-z0-9-+\_/]+\$
| `GOBL-FR-CTC-FLOW2-ORG-INBOX-02`
Must be in a valid format |
| Field | Test | Validation Code / Message |
| ------ | ------------------------------------------------- | --------------------------------------------------------------------------- |
| `meta` | | `GOBL-FR-CTC-FLOW2-ORG-ITEM-01`
Meta values cannot be blank (BR-FR-28) |