> ## 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 (B2B Clearance) Key: `fr-ctc-flow2-v1` Module: [github.com/invopop/gobl.fr.ctc](https://github.com/invopop/gobl.fr.ctc) Support for Flow 2 ("facturation") of the French CTC reform: domestic B2B clearance, applied to invoices exchanged between two parties identifiable as French (SIREN or French VAT ID on both sides). Built on the EU EN16931 CIUS profile (declared as a dependency). ## Sources * [External Specifications](https://www.impots.gouv.fr/specifications-externes-b2b) ## Scenarios ### bill/invoice **Filters:** * **Types:** `standard` **Output:** * **Extensions:** `untdid-document-type:380` **Filters:** * **Types:** `standard` * **Tags:** `self-billed` **Output:** * **Extensions:** `untdid-document-type:389` **Filters:** * **Types:** `standard` * **Tags:** `factoring` **Output:** * **Extensions:** `untdid-document-type:393` **Filters:** * **Types:** `standard` * **Tags:** `self-billed`, `factoring` **Output:** * **Extensions:** `untdid-document-type:501` **Filters:** * **Types:** `standard` * **Tags:** `prepayment` **Output:** * **Extensions:** `untdid-document-type:386` **Filters:** * **Types:** `standard` * **Tags:** `self-billed`, `prepayment` **Output:** * **Extensions:** `untdid-document-type:500` **Filters:** * **Types:** `corrective` **Output:** * **Extensions:** `untdid-document-type:384` **Filters:** * **Types:** `corrective` * **Tags:** `self-billed` **Output:** * **Extensions:** `untdid-document-type:471` **Filters:** * **Types:** `corrective` * **Tags:** `factoring` **Output:** * **Extensions:** `untdid-document-type:472` **Filters:** * **Types:** `corrective` * **Tags:** `self-billed`, `factoring` **Output:** * **Extensions:** `untdid-document-type:473` **Filters:** * **Types:** `credit-note` **Output:** * **Extensions:** `untdid-document-type:381` **Filters:** * **Types:** `credit-note` * **Tags:** `self-billed` **Output:** * **Extensions:** `untdid-document-type:261` **Filters:** * **Types:** `credit-note` * **Tags:** `factoring` **Output:** * **Extensions:** `untdid-document-type:396` **Filters:** * **Types:** `credit-note` * **Tags:** `self-billed`, `factoring` **Output:** * **Extensions:** `untdid-document-type:502` **Filters:** * **Types:** `credit-note` * **Tags:** `prepayment` **Output:** * **Extensions:** `untdid-document-type:503` ## 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 |

Can convert to \[EUR]

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-01`
Invoice must be in EUR or provide an exchange rate to EUR | | Invoice |

Valid invoice code

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-02`
Invoice code (with series, when set) must be 1-35 characters of alphanumerics plus -+\_/ (BR-FR-01/02) | | `preceding[*]` |

Valid preceding code

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-03`
Invoice preceding code (with series, when set) must be 1-35 characters of alphanumerics plus -+\_/ (BR-FR-01/02) | | `preceding` |

Invoice tax ext untdid-document-type in \[384, 471, 472, 473]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-04`
Invoice preceding is required for corrective invoices (BR-FR-CO-04) | | `preceding` |

Invoice tax ext untdid-document-type in \[384, 471, 472, 473]
Length between 1 and 1

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-05`
Invoice preceding must contain exactly one reference for corrective invoices (BR-FR-CO-04) | | `preceding` |

Invoice tax ext untdid-document-type in \[261, 381, 396, 502, 503]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-06`
Invoice preceding must contain at least one reference for credit notes (BR-FR-CO-05) | | `tax` |

Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-07`
Invoice tax is required | | `tax.ext` |

Ext 'untdid-document-type' in \[380, 389, 393, 501, 386, 500, 384, 471, 472, 473, 381, 261, 396, 502, 503, 262]

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-08`
Invoice tax ext untdid-document-type must be a valid Flow 2 document type (BR-FR-04) | | `tax.ext` |

Ext require \[fr-ctc-billing-mode]

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-09`
Invoice tax ext fr-ctc-billing-mode is required | | `tax.ext` |

Invoice tax ext fr-ctc-billing-mode in \[B4, S4, M4]
Ext 'untdid-document-type' not in \[386, 500, 503]

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-10`
Invoice tax ext untdid-document-type must not be an advance-payment code (386, 500, 503) when billing mode is factoring (B4, S4, M4) (BR-FR-CO-08) | | `supplier.inboxes` |

Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-11`
Invoice supplier inboxes are required for French B2B invoices (BR-FR-13) | | `supplier.identities` |

Has SIREN (legal scope)

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-12`
Invoice supplier identities must include a SIREN identity with iso-scheme-id 0002 and scope legal (BR-FR-10/11) | | `supplier` |

Invoice tax ext untdid-document-type not in \[389, 501, 500, 471, 473, 261, 502]
Has SIREN inbox

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-13`
Invoice supplier must have an inbox with scheme 0225 matching the SIREN code (BR-FR-21/22) | | `customer.inboxes` |

Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-14`
Invoice customer inboxes are required for French B2B invoices (BR-FR-13) | | `customer.identities` |

Has SIREN (legal scope)

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-15`
Invoice customer identities must include a SIREN identity with iso-scheme-id 0002 and scope legal (BR-FR-10/11) | | `customer` |

Invoice tax ext untdid-document-type in \[389, 501, 500, 471, 473, 261, 502]
Has SIREN inbox

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-16`
Invoice customer must have an inbox with scheme 0225 matching the SIREN code (BR-FR-21/22) | | `ordering.identities` |

Identities have at most one ext untdid-reference=AFL

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-17`
Invoice ordering identities must not contain more than one entry with UNTDID reference 'AFL' (BR-FR-30) | | `ordering.identities` |

Identities have at most one ext untdid-reference=AWW

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-18`
Invoice ordering identities must not contain more than one entry with UNTDID reference 'AWW' (BR-FR-30) | | `ordering` |

Invoice supplier is under STC scheme
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-19`
Invoice ordering is required when supplier is under STC scheme (BR-FR-CO-15) | | `ordering.seller` |

Invoice supplier is under STC scheme
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-20`
Invoice ordering seller is required when supplier is under STC scheme (BR-FR-CO-15) | | `ordering.seller.tax_id` |

Invoice supplier is under STC scheme
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-21`
Invoice ordering seller tax\_id is required when supplier is under STC scheme (BR-FR-CO-15) | | `ordering.seller.tax_id.code` |

Invoice supplier is under STC scheme
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-22`
Invoice ordering seller tax\_id code is required when supplier is under STC scheme (BR-FR-CO-15) | | `notes` |

Invoice supplier is under STC scheme
Has TXD note

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-23`
Invoice notes must include an entry with subject TXD and text MEMBRE\_ASSUJETTI\_UNIQUE when supplier is under STC scheme (BR-FR-CO-14) | | `ordering` |

Invoice tax ext untdid-document-type in \[262]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-24`
Invoice ordering is required for consolidated credit notes (BR-FR-CO-03) | | `ordering.contracts` |

Invoice tax ext untdid-document-type in \[262]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-25`
Invoice ordering contracts is required for consolidated credit notes (BR-FR-CO-03) | | `ordering.contracts` |

Invoice tax ext untdid-document-type in \[262]
Length between 1 and 0

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-26`
Invoice ordering contracts must contain at least one entry for consolidated credit notes (BR-FR-CO-03) | | `delivery` |

Invoice tax ext untdid-document-type in \[262]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-27`
Invoice delivery is required for consolidated credit notes (BR-FR-CO-03) | | `delivery.period` |

Invoice tax ext untdid-document-type in \[262]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-28`
Invoice delivery period is required for consolidated credit notes (BR-FR-CO-03) | | Invoice |

Invoice tax ext fr-ctc-billing-mode not in \[B2, S2, M2]
Due dates valid

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-29`
Invoice payment terms due\_dates must not be before the invoice issue date (BR-FR-CO-07) | | `payment` |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-30`
Invoice payment is required for final invoices (BR-FR-CO-09) | | `payment.terms` |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-31`
Invoice payment terms is required for final invoices (BR-FR-CO-09) | | `payment.terms.due_dates` |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-32`
Invoice payment terms due\_dates must contain at least one entry for final invoices (BR-FR-CO-09) | | `totals`
Calculated |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Advances match total\_with\_tax

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-34`
Invoice totals advance must equal total\_with\_tax for final invoices (BR-FR-CO-09) | | `totals`
Calculated |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Payable is zero

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-35`
Invoice totals payable must be zero for final invoices (BR-FR-CO-09) | | `totals.advance`
Calculated |

Invoice tax ext fr-ctc-billing-mode in \[B2, S2, M2]
Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-33`
Invoice totals advance is required for final invoices (BR-FR-CO-09) | | `notes` |

Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-36`
Invoice notes are required for French CTC invoices (BR-FR-05) | | `notes` |

Has required note subjects

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-37`
Invoice notes must include entries with subjects PMT, PMD and AAB (BR-FR-05) | | `notes` |

No duplicate note subjects

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-38`
Invoice notes must not contain duplicate subjects PMT, PMD, AAB or TXD (BR-FR-06/BR-FR-30) | | `attachments` |

At most one LISIBLE

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-41`
Invoice attachments must not contain more than one entry with description 'LISIBLE' (BR-FR-18) | | `attachments[*].description` |

Present

| `GOBL-FR-CTC-FLOW2-BILL-INVOICE-39`
Invoice attachment description is required (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`
Invoice attachment description must be one of the allowed values (BR-FR-17) | | Field | Test | Validation Code / Message | | ------------ | -------------------------------------------------------- | ------------------------------------------------------------------------------------ | | `identities` |

SIRET/SIREN coherent

| `GOBL-FR-CTC-FLOW2-ORG-PARTY-01`
SIRET and SIREN must be coherent (BR-FR-09/10) | | `identities` |

Valid scheme format

| `GOBL-FR-CTC-FLOW2-ORG-PARTY-02`
Identity scheme format invalid (BR-FR-CO-10) | | `inboxes[*]` |

Valid inbox

| `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` |

No blank meta

| `GOBL-FR-CTC-FLOW2-ORG-ITEM-01`
Meta values cannot be blank (BR-FR-28) |