France (Flux 2 UBL EXT-CTC-FR): Structured Invoice Note

You must use specific values for structured notes in France (Flux 2 UBL EXT-CTC-FR).

CIUS-FR defines the usage of structured Invoice Note content.

The free-text can be qualified by using a reference code qualifier from a subset of the UNCL 4451 code list.

The UBL Note does not support a qualifier. Therefore, the sending of a the structured note has to be provided within a free-text extension with the attribute @code being one of the CIUS-FR allowed code qualifiers.

Elements

Name (Path)	Cardinality	Description
Structured Invoice Note `Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/Note`	3..n	A textual note that gives structured information that is relevant to the invoice as a whole.
Structure Invoice Note Code `/Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/Note/@code`	0..1	Code identifying the type of Invoice Note. Use codes from the UNCL 4451 list.

All invoices must include at least three notes with the following codes:

Code	Description
`PMT`	Used to reference the fixed EUR 40 penalty applicable to late payment (collection costs).
`PMD`	Used to specify penalties that correspond to the company's individual payment terms.
`AAB`	Used to mention if discount or no discount may be applied.

If the the Seller Party Identification Scheme ID equals 0231 (Single taxable company) use the following code with the fixed text: MEMBRE_ASSUJETTI_UNIQUE.

Code	Description
`TXD`	If the the Seller Party Identification Scheme ID equals "0231" (Single taxable company).

Invoice Notes using the reference code qualifier PMD, PMT, AAB, TXT must each appear a maximum of once.

Additionally the following reference code qualifiers can be used to provide optional free-text.

Code	Description
`ACC`	Factoring subrogation clause.
`AAI`	General information: items generally found at the bottom of paper invoices.
`SUR`	Supplier comments.
`ABL`	Legal information: e.g., trade register number, RCS.
`CUS`	Customs information.
`BLU`	Eco-participation (L. 541-10 of the Environment Code) or WEEE eco-contribution.
`BAR`	Instructions for processing (e-invoicing, e-reporting, outside reform, etc.).

Example

<Invoice>
    <UBLExtensions>
        <UBLExtension>
            <ExtensionContent>
                <InvoiceExtension>
                    <!-- code omitted for clarity -->
                    <!-- Structured Invoice Notes -->
                    <Note code="REG">VENDEUR SARL au capital de 50 000 EUR</Note>
                    <Note code="ABL">RCS MAVILLE 100 000 009</Note>
                    <Note code="AAI">35 ma rue a moi,75018 PARIS, FR - [email protected] ...</Note>
                    <Note code="PMD">Tout retard de paiement engendre une pénalité exigible ...</Note>
                    <Note code="PMT">Indemnité forfaitaire pour frais de recouvrement en cas de ...</Note>
                    <Note code="AAB">Les réglements reçus avant la date d'échéance ...</Note>
                    <!-- code omitted for clarity -->
                </InvoiceExtension>
            </ExtensionContent>
        </UBLExtension>
    </UBLExtensions>
    <!-- code omitted for clarity -->
</Invoice>

Updated about 20 hours ago