France e-Invoicing & e-Reporting Compliance

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1. Scope & Legal Framework

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1.1 Purpose of the Reform

France's e-invoicing reform, introduced under Loi n°2022-1157, Article 26, requires B2B invoices between VAT-registered entities to be issued, transmitted, and received electronically.

The reform is built around four core objectives:

• Reduce administrative burden on businesses and improve efficiency
• Enable pre-filling of VAT returns
• Reduce tax fraud through automated cross-checks
• Strengthen the government's economic oversight capacity

1.2 Compliance Timeline

Obligations are phased in based on company size:

Date	Scope	Obligation
1 September 2026	All taxpayers, any size	Receive — all taxpayers must be able to receive e-invoices
1 September 2026	Mid-size enterprises (ETI) and large enterprises (GE)	Send — mandatory sending begins
1 September 2027	All taxpayers, including micro and SME	Send — mandatory sending extended to all
1 September 2027	Non-resident taxpayers	E-reporting obligation begins

Company size criteria, based on the last closed financial year as of 1 January 2025:

• Micro enterprise: fewer than 10 employees and turnover or balance sheet ≤ €2M
• SME (PME): fewer than 250 employees and turnover ≤ €50M or balance sheet ≤ €43M
• Mid-size enterprise (ETI): fewer than 5,000 employees and turnover ≤ €1,500M or balance sheet ≤ €2,000M
• Large enterprise (GE): 5,000 employees or more, or turnover above €1,500M

1.3 E-Invoicing Scope

Transactions meeting all of the following conditions fall within the e-invoicing scope:

• Both parties are French-resident, VAT-registered legal entities
• The transaction is domestic B2B
• The invoice relates to a taxable supply of goods or services

1.4 Transactions Outside E-Invoicing Scope

⚠️ Note: The following transactions are not subject to e-invoicing; however, they may trigger e-reporting obligations.

• B2C — sales to individual consumers (non-assujetti): subject to e-reporting, Flux 10.3
• B2Bi — sales to non-resident companies: subject to e-reporting, Flux 10.1
• Bi2B — purchases from non-resident companies: subject to e-reporting
• Transactions with entities without a SIREN: outside e-invoicing; seller performs e-reporting
• Invoices to public bodies (B2G): e-invoicing required, but via Chorus Pro
• Transactions billed with foreign VAT: e-reporting exemption under PLF 2026
• Nil e-reporting for periods with no transactions: not required

2. Actors & System Architecture

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2.1 The Y-Model

France's e-invoicing architecture is built on the Y-model. Invoices are not sent directly to the government portal (PPF); they are exchanged between platforms (PA). The PPF only receives regulatory data summary (F1), transaction data (F10), and lifecycle statuses (F6).

Actor	Abbreviation	Role
Portail Public de Facturation	PPF	Manages the central directory (annuaire); collects F1, F6, and F10 data and forwards it to DGFiP
Plateforme Agréée	PA	Accredited private platform; Docnova acts in this role. Sends and receives invoices, manages CDV, and performs e-reporting
Plateforme Agréée Émission	PAE	Sender's platform; Docnova in supplier role
Plateforme Agréée Réception	PAR	Receiver's platform; Docnova in buyer role
Chorus Pro	CPRO	Sole receiving platform for public buyers (B2G)
Direction Générale des Finances Publiques	DGFiP	Tax authority; receives data from PPF
Fournisseur (Supplier)	C1	Company that creates and sends the invoice
Acheteur (Buyer)	C4	Company that receives the invoice

2.2 Docnova's Role

Docnova is an immatriculated Plateforme Agréée (PA) registered with AIFE, acting in both PAE and PAR roles. In this capacity, Docnova:

• Creates, validates, and transmits invoices on behalf of the supplier to the buyer's platform
• Sends the F1 flow, invoice regulatory data, to PPF
• Receives incoming invoices on behalf of the buyer and manages CDV actions
• Sends the F6 flow, CDV statuses, to PPF
• Sends e-reporting data, F10, to PPF at end of period
• Ensures interoperability with other PAs via Peppol AS4 protocol and SFTP

2.3 Peppol Network

The French e-invoicing system uses the Peppol network as its interoperability infrastructure.

Two France-specific processes are defined on Peppol:

• Regulated flow: urn:peppol:france:billing:regulated — between French-resident VAT taxpayers
• Non-regulated flow: urn:peppol:france:billing:non-regulated — all other cases

3. Company Registration & Identity Identifiers

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3.1 France-Specific Identity Identifiers

The following identifiers are used when registering a French company in Docnova:

Identifier	Description	Format	ISO 6523	Required
SIREN	Legal entity number, unité légale	9 digits numeric	0002	Mandatory
SIRET	Establishment number, SIREN + NIC	14 digits (9+5)	0009	Optional
Numéro TVA (VAT No)	VAT identification number	FR + 2 digits + SIREN, for example FR99271688503	—	Optional
Code Routage	Routing code for public bodies	Alphanumeric	0224	B2G only
Suffixe	Sub-address unit, department or maille	Digits and Latin letters, upper/lower, hyphen	—	Optional
Peppol ID (FRCTC)	Electronic address in Annuaire via Peppol	0225:SIREN or 0225:SIREN_XXX	0225	Mandatory for e-invoicing. Only valid endpoint scheme in SBDH; 0002/0009 cannot be used as endpoints

3.2 Validation Rules & Constraints

Key constraints on identity identifiers:

• G1.63: Supplier SIREN (BT-30) and Buyer SIREN (BT-47) are mandatory; both must be 9-digit numeric and registered in the Annuaire
• G1.65 / G1.66: For B2B international transactions, the SIREN of the French VAT-registered party is mandatory
• G1.101: Assujetti unique (VAT group) SIREN must be registered in the Annuaire
• G1.115: Suffix (maille d'adressage) may only contain digits, Latin letters upper/lower, and hyphen; special characters are prohibited
• G1.05 / BR-FR-02: Invoice number maximum 35 alphanumeric characters; allowed characters are A-Z, a-z, 0-9, hyphen, plus, underscore, and slash. Period is not allowed.
• G1.42 / G1.45: An invoice number, SIREN + number + year triplet, may only be used once per supplier

BR-FR-MAP-01: When submitting Flux 1 / 10.1, if the invoice number exceeds 20 characters, truncation is applied: the rightmost 19 characters are taken and T is prepended.

Example:

987654321-123456782-F202500125

becomes:

T23456782-F202500125

3.3 Peppol ID Generation

In France, Peppol IDs are generated using Scheme 0225, specifically designed for the French CTC Reform (FRCTC Electronic Address).

Format

0225:<SIREN> or 0225:<SIREN>_<SUFFIX>

Examples:

0225:271688503
0225:271688503_001
0225:271688503_COMPTA

In the Peppol SBDH envelope, the receiver identifier must use Scheme 0225. The sender identifier typically uses 0225, but technically other schemes are accepted.

Maille types in the Annuaire:

• SIREN maille (unité légale): all invoices from a single central address — default
• SIRET maille (établissement): routing by establishment
• Code Routage maille: specifically for public bodies
• Suffix maille: routing to internal sub-units, for example SIREN_ACHAT

3.4 Company Registration — Docnova Onboarding

Information required from the user when registering a French company in Docnova:

• Mandatory: SIREN (9 digits), trade name, registered address, country (FR)
• Mandatory: VAT number, if VAT-registered
• Optional: SIRET, if multiple establishments, Code Routage for B2G receiving
• Optional: suffix definitions for department or division-based invoice routing

A Peppol participant ID can be created for each of these identifiers. Entries are made individually, but IDs are displayed in their full form.

A preview of the full Peppol participant ID can be viewed under:

Company Settings > PPF Directory

After registration, Docnova automatically performs the following:

• Creates the Peppol ID in 0225:SIREN format, for example 0225:271688503, if the required consent option has been selected
• Registers receiving capabilities in the Peppol SMP
• Updates the PPF Annuaire via the F13 flux
• Makes the Peppol ID visible in the portal header

4. Invoice Types & Formats

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4.1 Invoice Types Available in Docnova

The following invoice types are used under French regulations (UNTDID 1001 codes):

Code	English Name	French Name	How to Create in Docnova
380	Commercial invoice	Facture commerciale	Manual — Create Invoice
381	Credit note (Avoir)	Note de crédit	Manual or automatic, CDV 207 trigger
384	Corrective invoice	Facture rectificative	Manual, after 220 Annulée
386	Advance invoice	Facture d'acompte	Manual — Create Invoice
393	Assignment invoice (affacturage)	Facture affacturée	Manual — Create Invoice
389	Customer self-billing invoice	Facture de doit (autofacturation)	Manual — special scenario
261	Customer credit note	Avoir auto-facturé	Manual — special scenario
262	Global discount credit note	Avoir pour Remise Globale	Manual — Create Invoice
396	Assignment credit note	Avoir affacturé	Manual — Create Invoice

Note: When status 210 Refusée or 213 Rejetée occurs, the supplier must create an internal accounting entry, annulation comptable / avoir interne. This is recorded internally in Docnova; no F1 flow is sent to PPF.

4.2 Billing Framework (Cadre de Facturation)

The France-specific billing framework code (G1.02 / BT-23) specifies the business context of the invoice. Only values from the approved list are accepted.

Key codes:

• B1: Standard goods invoice
• S1: Standard service invoice
• M1: Mixed invoice, goods + services, neither incidental to the other
• B2/S2/M2: Already-paid invoice
• B4/S4/M4: Final invoice after advance payment
• B7/S7: Invoice for which e-reporting has already been submitted, VAT already declared
• S3, S5, S6: Sub-contractor / co-contractor scenarios (B2G)
• B8/S8/M8: Multi-vendor invoice

4.3 Electronic Invoice Formats

Electronic invoice formats supported by Docnova and compliant with French regulations:

Format	Profile	Standard	Structure	Mandatory Receiving	Notes
FR CII CIUS	EN16931	UN/CEFACT CII D22B	XML	Yes	France CIUS; restricted EN16931 profile
FR CII Extended	EXTENDED-CTC-FR	UN/CEFACT CII D22B	XML	Yes	EN16931 extension; includes EXT-FR-FE-xxx fields
FR UBL CIUS	EN16931	UBL 2.1	XML	Yes	France CIUS; restricted EN16931 profile
FR UBL Extended	EXTENDED-CTC-FR	UBL 2.1	XML	Yes	EN16931 extension; includes EXT-FR-FE-xxx fields
Factur-X	BASIC WL	Factur-X / CII D22B	PDF/A-3 + XML	Yes	Line-item-free profile; valid only until 01/09/2027
Factur-X	EN16931	Factur-X / CII D22B	PDF/A-3 + XML	Yes	Standard profile; fully EN16931 compliant
Factur-X	EXTENDED	Factur-X / CII D22B	PDF/A-3 + XML	Yes	Covers EXTENDED-CTC-FR; richest profile

For Flux 1 (F1) submissions via Peppol, only UBL or CII formats can be sent to PPF. The XML embedded in a Factur-X file is extracted in CII format and used for F1.

5. Invoice Submission (Flux 1 & Flux 2)

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5.1 Flow Types

Flux No	Name	Sender → Receiver	Sent to PPF	Description
F1	Regulatory data summary	PAE → PPF	Yes	Mandatory; UBL or CII format; summary of invoice data
F2	Invoice (socle format)	Supplier → PAE → PAR	No	UBL, CII, or Factur-X; the actual invoice file
F6	CDV (CDAR)	PAE/PAR/User → PPF	Yes, mandatory statuses	Lifecycle notifications; within 24 hours
F13	Annuaire update	PAR → PPF	Yes	Updates buyer's directory entry

5.2 Invoice Submission Process — Step by Step

Operations performed in the background when a sales invoice is submitted via Docnova:

1. User creates or uploads the invoice via Create Invoice, or imports it via SFTP inbox.
2. Docnova (PAE) validates the invoice content (XSD + Schematron).
3. Docnova queries the PPF Annuaire, buyer's SIREN → PAR endpoint information.
4. If the buyer's PAR cannot be found in the Peppol Directory / Annuaire, the invoice is rejected with DEST_INC.
5. When the user clicks Send, Docnova queries the buyer's delivery preference, internal DB, and determines the delivery method — Peppol AS4 or SFTP.
6. The invoice is transmitted to the PAR via the appropriate method (F2 flow).
7. Docnova sends the F1 flow, regulatory data summary — UBL or CII, to PPF.
8. Docnova automatically transmits the 200 Déposée CDAR to both PPF and the buyer.
9. The PAR receives the invoice and reports the 202 Reçue CDAR.
10. The PAR presents the invoice to the buyer and reports the 203 MAD CDAR.
11. The CDV lifecycle begins — waiting for buyer actions.

5.3 Technical Constraints

• Flux size: maximum 10 GB
• Per file: maximum 120 MB
• Each file contains a single object (mono-objet)
• Encoding: UTF-8 mandatory
• Resubmission: IRR_UNICITE — if the same flux is submitted again, it will be rejected
• Invoice number uniqueness: SIREN + invoice number + year triplet must be unique (G1.42, G1.45)

5.4 Submission Mode: Single or Batch?

Invoices are submitted individually, per invoice, via Docnova. However, the PPF flux structure supports multiple objects. E-reporting data (F10) is submitted in batch, aggregate, at end of period.

Data Type	Submission Mode	Timing
Invoice (F1/F2)	Single, per invoice	Immediately upon invoice creation
CDV statuses (F6)	Single, per event	Mandatory statuses to PPF within 24 hours
E-reporting data (F10)	Batch, end of period	Per VAT regime — see Section 7
Annuaire update (F13)	Single	Upon company registration/update

6. CDV (Cycle de Vie) & CDAR Flow

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6.1 Key Concepts

Term	Description
CDV	Cycle de Vie — invoice lifecycle
CDAR	CrossDomainAcknowledgementAndResponse — CDV status notification XML document (UN/CEFACT D22B)
Mandatory status	Status that must legally be transmitted to PPF; must be sent within 24 hours
Optional status	Not sent to PPF; used for notification between parties; must be displayed in the UI
Terminal status	No new CDAR can be sent after this status; lifecycle closes
601 PPF Rejection	Indicates that a mandatory status has been rejected by PPF, for example REJ_SEMAN or REJ_INC

6.2 Mandatory CDARs — Sent Automatically by Portal to PPF

These CDARs are created and transmitted to PPF by Docnova without user intervention:

Code	Status	Created By	Sent to Buyer	Terminal	Notes
200	Déposée — Submitted to platform	Docnova automatic	No	—	Immediately upon invoice submission
210	Refusée — Full rejection	Buyer, via Docnova	No	Yes	ReasonCode mandatory; triggered by buyer
212	Encaissée — Payment received	Supplier, user triggered	Yes	Yes	Mandatory for TVA encaissement regime invoices
213	Rejetée — Technical rejection	PAE or PAR automatic	No	Yes	Functional control error

6.3 Optional CDARs — Generated Automatically by Portal (Not Sent to PPF)

Code	Status	Sent to Buyer	Description
201	Émise — Transmitted by platform	Yes	When PAE sends invoice to PAR
202	Reçue — Received	Yes	When PAR receives the invoice
203	MAD — Made Available to Buyer	Yes	When PAR presents invoice to C4; buyer can take action from this point

6.4 Optional CDARs Triggered by the User

6.4.1 Supplier Actions

Code	Status	Prerequisite	Form Fields	Sent to PPF
209	Complétée — Documents submitted	208 Suspendue must be active	Description, optional	No
212	Encaissée — Payment received	After 205 Approuvée or 211	Amount mandatory, VAT rate optional, currency from invoice	Yes, mandatory
220	Annulée — Cancelled	After 200 or 202	Cancellation reason, optional	Yes
227	Changement de Compte — Payment account changed	Any non-terminal status	IBAN, account name, BIC, description, all optional	No

6.4.2 Buyer Actions

Code	Status	Prerequisite	Form Fields	Sent to PPF
204	Prise en Charge — Taken in charge	203 MAD must be active	None	No
205	Approuvée — Approved	After 203 or 204	None	No
206	Approuvée partiellement — Partially approved	After 203 or 204	Description, optional	No
207	En litige — Dispute	After 203	ReasonCode optional, description, RequestedActionCode optional	No
208	Suspendue — Suspended	After 203	Description, optional	No
210	Refusée — Rejected	After 203	ReasonCode mandatory	Yes
211	Paiement transmis — Payment sent	After 205 or 206	Amount mandatory, payment date, VAT rate, currency	No

6.5 ReasonCode Lists

6.5.1 For 207 En litige and 210 Refusée

Code	Description
TX_TVA_ERR	VAT rate error
MONTANT_ERR	Amount error
DOUBLON	Duplicate invoice
ROUTAGE_ERR	Routing error
NON_TRANSMISE	Not transmitted
FACT_NON_CONFORME	Invoice does not match purchase order
CALCUL_ERR	Calculation error
ADR_ERR	Electronic invoice address error (BT-49/BT-34)
SIRET_ERR	SIRET incorrect or missing
DEST_INC	Recipient or buyer not found in annuaire

6.5.2 RequestedActionCode for 207 En litige

Code	Description
NIN	Request issuance of a corrective invoice
CNF	Request issuance of a credit note
NOA	No action required

6.6 PPF CDAR Submission Deadline

⚠️ Warning: Mandatory statuses 200, 210, 212, and 213 must be transmitted to PPF within 24 hours. Exceeding this deadline constitutes a breach of legal obligation.

6.7 Invoice Lifecycle — All Statuses

In the French e-invoicing system, every invoice enters a lifecycle (CDV) process from the moment it is submitted. This process covers all stages from platform submission to payment receipt notification or cancellation. Docnova displays and manages this process via the FR CDV tab in the invoice detail screen.

From the Supplier's Perspective

Code	Status	Description	Supplier Action
200	Déposée — Submitted	Invoice successfully transmitted to the system.	Info — no action required
201	Émise — Transmitted	Invoice sent to the buyer's platform.	Info
202	Reçue — Received	Buyer's platform has accepted the invoice.	Info
203	Mise à Disposition — Made Available	Invoice is now accessible to the buyer.	Info — buyer can now take action
204	Prise en Charge — Taken in Charge	Buyer has taken the invoice under review.	Info
205	Approuvée — Approved	Buyer has approved the invoice.	Awaiting payment
206	Approuvée partiellement — Partially Approved	Buyer has partially approved the invoice.	Negotiation may be required
207	En litige — Dispute	Buyer has raised a dispute.	Can submit documents (209) or initiate cancellation (220)
208	Suspendue — Suspended	Buyer is requesting additional documents.	Documents must be submitted (209)
209	Complétée — Documents Submitted	Supplier has sent the requested documents.	Action — triggered after 208
210	Refusée — Rejected	Buyer has rejected the invoice.	Lifecycle closes. New invoice may be issued
211	Paiement transmis — Payment Sent	Buyer has notified that payment has been sent.	Payment en route — awaiting receipt confirmation
212	Encaissée — Payment Received	Supplier confirms receipt of payment.	Action — confirmed via amount entry
213	Rejetée — Technical Rejection	System has rejected the invoice due to a technical error.	Lifecycle closes. Error should be investigated
214	Visée — Acknowledged	Displayed only in public body / co-contractor scenarios.	Info
220	Annulée — Cancelled	Supplier has cancelled the invoice.	Action — a corrective invoice may be issued
221	Erreur Routage — Routing Error	Platform automatically resolves the technical routing issue.	Info — no action required
227	Changement de Compte — Payment Account Changed	Supplier is updating payment account details.	Action — IBAN change notification sent

From the Buyer's Perspective

The buyer can take the following actions after the invoice has been made available, status 203 Mise à Disposition:

Action	Status	Description
Take in Charge	204 Prise en Charge	Invoice is taken under review
Approve	205 Approuvée	Invoice is fully approved
Partially Approve	206 Approuvée partiellement	Part of the invoice is approved; description can be entered
Dispute	207 En litige	Invoice is disputed; reason code and description can be entered
Suspend	208 Suspendue	Additional documents are awaited; supplier is notified
Reject	210 Refusée	Invoice is rejected; reason code is mandatory
Payment Sent	211 Paiement transmis	Payment has been sent; amount entry is mandatory

Dispute and Rejection Reason Codes

Selectable reasons for 207 Dispute and 210 Rejection:

Code	Description
TX_TVA_ERR	VAT rate error
MONTANT_ERR	Amount error
DOUBLON	Duplicate invoice
ROUTAGE_ERR	Routing error
NON_TRANSMISE	Not transmitted
FACT_NON_CONFORME	Invoice does not match order
CALCUL_ERR	Calculation error
ADR_ERR	Electronic invoice address error
SIRET_ERR	SIRET incorrect or missing
DEST_INC	Buyer not registered in system

In 207 Dispute, an additional action type can also be selected:

Code	Description
NIN	A corrective invoice is requested
CNF	A credit note is requested
NOA	No action is requested

6.8 FR CDV Screen — User Experience

Every French invoice in Docnova has a FR CDV tab in its detail screen. This tab consists of three sections:

Current Status Card: Invoice number, current status, last update date and PPF approval status are displayed. The PPF approval status always reflects the result of the most recent mandatory status.

Status Timeline: All statuses through which the invoice has passed are listed chronologically. Completed statuses are shown in colour, statuses not yet reached are shown dimmed. The PPF transmission result is shown separately for mandatory statuses. Statuses 205 Approved, 206 Partially Approved, 207 Dispute, 208 Suspended and 210 Rejected are mutually exclusive — only one can occur in this phase.

Action Area: Actions available to the user are displayed dynamically based on the current status and their role (supplier/buyer). When the lifecycle is complete, an informational message is shown in this area.

7. E-Reporting

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7.1 What is E-Reporting?

E-reporting is the transmission of transaction and payment data to DGFiP, the tax authority, for transactions outside the e-invoicing scope (B2C, B2B international). It is governed by French CGI Articles 290 and 290A.

Docnova submits data relating to invoices created on the platform to PPF in batch, aggregate form via the F10 flow at end of period. Submission periods are set automatically based on each company's VAT regime, and the submission date and time remaining are displayed on screen. All invoices in the Sales Invoice and Purchase Invoice lists that belong to the relevant period are automatically reported to PPF when the time comes.

If B2C and B2B international invoices have not been created in Docnova, a Create Report menu is available for manual entry of reporting data. Manually entered data is listed alongside data automatically extracted from invoices, and both are merged and sent to PPF at the submission time. Reports sent to PPF are listed under Submitted Reports and can no longer be edited. Manually created reports that have not yet been sent to PPF can be edited, while users are directed to edit the original invoice if an automatically generated report needs updating.

7.2 E-Reporting Scope

Transaction Type	E-Reporting Required	Flux	Description
B2B International (Bi → Domestic)	Yes	F10 / Block 10.1	French-resident company + foreign company
B2B International (Domestic → Bi)	Yes	F10 / Block 10.1	French-resident company selling abroad
B2C (Individual consumer)	Yes	F10 / Block 10.3	Daily cumulative — similar to daily Z-report
Payment data — B2B international	Yes (TVA exigible à l'encaissement — VAT due on collection; expanded by PLF 2026 Art. 28)	F10 / Block 10.2	Service invoices only, if debit option not elected
Payment data — B2C	Yes	F10 / Block 10.4	Daily cumulative
B2B domestic	No	F1 (e-invoicing)	Covered separately under e-invoicing
B2G	No (invoice sufficient)	F1/F6	Via Chorus Pro

7.3 F10 Flux Structure — 4 Blocks

Block	Content	Scope	Granularity
10.1	B2B international invoice data	Outgoing + incoming B2Bi invoices	One record per invoice
10.2	B2B international payment data	Service invoice encaissement (VAT)	One record per invoice
10.3	B2C transaction data	Sales to individual consumers (invoiced or not)	Daily cumulative by currency and transaction type
10.4	B2C payment data	Collections from individual consumers	Daily cumulative

F10 flux type: IN (initial / first submission) or RE (rectificative / correction). The RE type cancels all previously submitted data for the same period and replaces it.

7.4 Submission Periods — By VAT Regime

VAT Regime	Transaction Period	Transaction Submission Date	Payment Period	Payment Submission Date
Réel normal (monthly)	3 decades: 1–10, 11–20, 21–month end	11th / 21st / 1st of following month	Monthly	11th at 08:00
Réel normal (quarterly)	Monthly	10th of month	Monthly	11th at 08:00
Simplifié (simplified)	Monthly	25th–30th of month	Monthly	1st of following month at 08:00
Bimestriel (bi-monthly)	Bi-monthly (Jan, Mar, May...)	25th–30th of month	Bi-monthly	1st of following month at 08:00

note

Important: For some VAT regimes, transaction data and payment data are reported in different periods. For this reason, these two data types are submitted separately in F10.

7.5 Automatic E-Reporting Data Generation & Management

7.5.1 Automatic Report Generation from Invoices

For B2C and B2Bi invoices created in Docnova, there is no separate report creation step. As soon as an invoice is saved to the system, the relevant e-reporting data is automatically created and added to the period list.

Automatic generation behaviour:

• As soon as an invoice is created, a report record is also created and assigned to the relevant period.
• The invoice remains open for editing until it is sent; every update made to the invoice during an Update operation also automatically updates the related report record.
• A period-based notification message is shown to the user in the Outgoing Invoice list: "This invoice will be automatically reported to PPF at the end of the relevant period."
• There is no separate "Create Report" button; the reporting process is managed automatically by the system.

7.5.2 Manual Report Entry

Reporting data for B2C or B2Bi invoices not created in Docnova can be entered manually via the Create Report menu.

Manual entry behaviour:

• Manually created report records appear in the same list as automatically generated records.
• A Source field is displayed for each record: Auto for automatically generated records, Manual for manually entered records.
• Manually created report records that have not yet been sent to PPF can be edited and deleted.
• When a user attempts to edit an automatically generated report record, the system displays: "This report is automatically generated from the related invoice. Please edit the related invoice to make changes."
• Report records that have been transmitted to PPF, Auto or Manual, can no longer be edited or deleted.

7.5.3 Period Report Merging & Submission

All report records for the same period — both automatically generated from invoices and manually entered — are merged and transmitted to PPF as a single F10 flux when the submission time arrives.

• All period reports sent to PPF are listed on the Submitted Reports screen; no edits can be made to these records.
• The period report can be exported in Excel format; Auto and Manual records for the same period are combined in a single file.
• On the report list screen, the next submission date and the period covered are displayed as an information note based on the user's VAT regime.

7.5.4 Payment Data (PaymentsReport — Flux 10.2 / 10.4)

Obligation Condition

The PaymentsReport obligation applies to transactions subject to TVA exigible à l'encaissement (VAT due on collection). This rule applies to both B2B international and B2C. In practice, three categories are covered:

• Service transactions (prestation de services)
• Advance invoices (factures d'acompte) — regardless of whether goods or services
• Agricultural transactions (opérations agricoles)

Out of scope — PaymentsReport is NOT generated:

• Autoliquidation (VAT reverse charge) transactions
• TVA sur les débits (VAT due on invoicing) opt-in transactions
• Standard goods deliveries — VAT arises on delivery, so TVA encaissement condition is not met

B2B International vs B2C Comparison

Topic	B2B International — Flux 10.2	B2C — Flux 10.4
Obligation scope	Both conditions must be met simultaneously: (1) Must be a prestation de service (service); goods delivery is never in scope. (2) TVA exigible à l'encaissement must apply. Mixed invoice (M-type): only the service portion is in scope.	Unconditional — all B2C encaissement transactions are in scope. Goods/service distinction, presence of invoice, and VAT regime are irrelevant.
Conditions that remove obligation	Goods delivery / Autoliquidation / TVA sur les débits (TaxDueDateTypeCode = 3/5)	Not applicable — there is no condition that removes the obligation for B2C.
Invoice mandatory?	Yes — F8. B2B Int always has an invoice (F8); a no-invoice scenario does not exist.	No — an invoice may or may not exist. If no invoice, the user enters a daily cash register report (daily Z-report).
Trigger	Automatic: ERP → F8 'Encaissée' (payment received) status. Manual: User marks invoice as paid.	Automatic: ERP integration transmits payment information. Manual (invoice exists): User marks as paid. Manual (no invoice): User enters daily Z-report amount.
Report structure	Per-invoice record. A separate 10.2 record is created for each invoice. All are transmitted in a single F10 file at end of period.	All B2C collections for the day are grouped by VAT rate as a single record. All days are transmitted in a single F10 file at end of period.
Submission period	Determined by the customer's VAT regime — see Section 7.4	Determined by the customer's VAT regime — see Section 7.4

Portal Structure — Two Separate Screens

Feature	Payment Reports (Data Entry Screen)	Submitted Reports (Submission Tracking Screen)
B2B Int — row unit	1 invoice per row (individual record)	1 submission period per row
B2C — row unit	1 day per row (daily aggregate)	1 submission period per row
Purpose	User views, enters and corrects missing data. Data has not yet been transmitted to PPF.	Shows the package sent to PPF along with its status and result.
PPF Status column	Not displayed.	Displayed — Accepted / Rejected / Pending
Flux rectificatif RE	User can correct an erroneous record and regenerate it.	RE-type transmission is listed here — it replaces the previous period entirely.

8. VAT Rules & Tax Regimes

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8.1 Applicable VAT Rates in France

VAT rates available in Docnova per rule G1.24:

Rate	Application
0%	Exports, exempt transactions
2.1%	Press/publishing, certain medical products
5.5%	Basic food, books, environmental products
10%	Restaurants, residential renovation services, certain agricultural products
13%	Energy in Corsica
20%	Standard rate (general)

8.2 VAT Regimes & Invoice Processing

Regime	Description	Impact on Invoice
Standard VAT	VAT charged on delivery	Normal invoice; 212 Encaissée not mandatory
TVA encaissement (cash)	VAT charged on service + collection	212 Encaissée is mandatory; amount and VAT entry required
TVA débit option	Optional switch to debit basis for cash-basis taxpayers	212 Encaissée obligation removed
Autoliquidation (reverse charge)	VAT reported by buyer	Invoice must include TVA autoliquidée; BG-23 code AE
Exonération (exemption)	No VAT applied	G1.40/G1.41: if BT-118=E, exemption code (VATEX) is mandatory
Margin scheme	VAT on profit margin in tourism, art, etc.	G1.57: TMA1 code; simplified calculation method accepted

8.3 Currency Rules

• G1.10: Currency code must comply with ISO 4217 standard.
• G1.12: If a non-EUR currency is used (BT-5 ≠ EUR), the EUR equivalent field (BT-6) is mandatory.
• In all CDV actions, currency is taken automatically from the invoice; the user cannot change it.

9. Peppol Technical Details

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9.1 SBDH Envelope

All documents transmitted over Peppol, invoices and CDV, are wrapped in an SBDH (Standard Business Document Header) envelope. France-specific constraints:

• Receiver Identifier: MUST use Scheme 0225.
• Sender Identifier: Typically 0225; technically other schemes are accepted.
• BusinessScope PROCESSID: urn:peppol:france:billing:regulated (regulated flow)
• BusinessScope COUNTRY_C1: FR

9.2 Supported Peppol Document Type IDs

Format	Document Type Identifier
Factur-X	urn:peppol:doctype:pdf+xml##urn:cen.eu:en16931:2017#conformant#urn:peppol:france:billing:Factur-X:1.0::D22B
UBL France CIUS	urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:cen.eu:en16931:2017#compliant#urn:peppol:france:billing:cius:1.0::2.1
UBL France Extended	urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:cen.eu:en16931:2017#conformant#urn:peppol:france:billing:extended:1.0::2.1
CII France CIUS	urn:un:unece:uncefact:data:standard:CrossIndustryInvoice💯:CrossIndustryInvoice##urn:peppol:france:billing:cius:1.0::D22B
CII France Extended	urn:un:unece:uncefact:data:standard:CrossIndustryInvoice💯:CrossIndustryInvoice##urn:peppol:france:billing:extended:1.0::D22B
CDAR (CDV)	urn:un:unece:uncefact:data:standard:CrossDomainAcknowledgementAndResponse💯:CrossDomainAcknowledgementAndResponse##urn:peppol:france:billing:cdv:1.0::D22B
Invoice Response (IR)	urn:oasis:names:specification:ubl:schema:xsd:ApplicationResponse-2::ApplicationResponse##urn:fdc:peppol.eu:poacc:trns:invoice_response:3::2.1
Peppol BIS Billing 3.0 — Optional; B2Bi international only (non-regulated)	urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0::2.1

10. Out-of-Scope Scenarios & Special Cases

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10.1 Outside E-Invoicing Scope — Summary

Scenario	E-Invoicing	E-Reporting	Processing in Docnova
B2C sale	No	Yes — Flux 10.3	E-reporting form is filled
B2Bi international outgoing	No	Yes — Flux 10.1	E-reporting form is filled
Bi2B international incoming	No	Yes — Flux 10.1	E-reporting form is filled
Sale to buyer without SIREN	No (no penalty)	Yes (treated as B2C)	E-reporting
Transaction billed with foreign VAT	No	Exempt (PLF 2026)	E-reporting not required
B2G — Public body invoice	Yes (Chorus Pro)	No additionally	Via Chorus Pro connection
Proforma invoice (325)	No	No	Recorded in Docnova; not sent to PPF

10.2 Corrective Invoice & Cancellation Process

Invoice cancellation in France works as follows:

1. Supplier sends the 220 Annulée CDAR (optional PPF flow, not mandatory).
2. Supplier creates an annulation comptable (internal accounting entry) — F1 is not sent.
3. A new corrective invoice (type 384) or credit note (type 381) is issued.
4. It is recommended that the new invoice references the original invoice (G1.31/G1.32 — mandatory for rectificative invoices).

warning

Warning: When status 210 Refusée or 213 Rejetée occurs, the F1 flow, regulatory data, must NOT be sent.

10.3 B2G — Public Sector Invoicing

Invoices to public bodies, government, municipalities, and public institutions, are sent via Chorus Pro. Docnova manages this flow by connecting to Chorus Pro.

• Buyer address: SIRET + Code Routage combination (public body maille)
• Status 214 Visée: Only used in B2G co-traitance, joint contractor, scenarios; not used in standard B2B
• Chorus Pro takes on the PAE role and sends the F1 flow to PPF

10.4 Assujetti Unique (VAT Group)

In assujetti unique scenarios where multiple companies form a single VAT taxpayer group:

• G1.101: The assujetti unique SIREN must be registered in the Annuaire.
• Invoices are processed under the assujetti unique SIREN.
• Intra-group transactions may be assessed as falling within the e-invoicing scope.