Identifies the business process context in which the operation takes place. It enables the Buyer to process the Invoice appropriately.

It defines the underlying process and is used in France to code both certain processes and the fact that the invoice is for Goods, Services, or Mixed, i.e., composed of sales lines for Goods and sales lines for Services that are independent of each other and not ancillary to each other. This characteristic is coded by the first letter of the invoicing framework B, S, or M.

The permitted values are:
VRBL:FR:B1 - Submission of a goods invoice;
VRBL:FR:S1 - Submission of a service invoice;
VRBL:FR:M1 - Submission of a dual invoice (delivery of goods and services that are not ancillary);
VRBL:FR:B2 - Submission of a goods invoice that has already been paid;
VRBL:FR:S2 - Submission of a service invoice that has already been paid;
VRBL:FR:M2 - Submission of a dual invoice that has already been paid;
VRBL:FR:S3 - Submission of a subcontract payment request with direct payment (B2G only, restriction not verifiable);
VRBL:FR:B4 - Submission of a final goods invoice (after advance payment);
VRBL:FR:S4 - Submission of a final service invoice (after advance payment);
VRBL:FR:M4 - Submission of a final dual invoice (after advance payment);
VRBL:FR:S5 - Submission of a service invoice by a subcontractor;
VRBL:FR:S6 - Submission of a service invoice by a joint contractor
VRBL:FR:B7 - Filing of a goods invoice which has been the subject of e-reporting (VAT already collected)
VRBL:FR:S7 - Filing of a service invoice which has been the subject of e-reporting (VAT already collected)
VRBL:FR:B8 - Filing of a multi-vendor goods invoice
VRBL:FR:S8 - Filing of a multi-vendor service invoice
VRBL:FR:M8 - Filing of a double multi-vendor invoice, containing unit invoices which are not all Sx or Bx.

(G1.60) If the billing framework is:
VRBL:FR:B4 - Submission of a final goods invoice (after advance payment);
VRBL:FR:S4 - Submission of a final service invoice (after advance payment);
VRBL:FR:M4 - Submission of a final dual invoice (after advance payment);
Then, the invoice type cannot be:

• Down payment invoice (386)
• Self-invoiced down payment invoice (500)
• Down payment invoice credit note (503)

Elements

Example

<ubl:Statement>
  <!-- ... omitted for readability -->
  <cac:StatementLine>
    <!-- ... omitted for readability -->
    <cac:BillingReference>
      <!-- ... omitted for readability -->
      <cac:InvoiceDocumentReference>
        <!-- ... omitted for readability -->
        <cec:UBLExtensions>
          <!-- ... omitted for readability -->
          <cec:UBLExtension>
            <!-- ... omitted for readability -->
            <cec:ExtensionContent>
              <!-- ... omitted for readability -->
              <vrbl:InvoiceDocumentReferenceExtension>
                <!-- ... omitted for readability -->
                <ubl-inv:Invoice>
                  <!-- ... omitted for readability -->
                  <cec:UBLExtensions>
                    <!-- ... omitted for readability -->
                    <cec:UBLExtension>
                      <!-- ... omitted for readability -->
                      <cec:ExtensionContent>
                        <!-- ... omitted for readability -->
                        <vrbl:InvoiceExtension>
                          <vrbl:InvoiceSubtypeCode>VRBL:FR:S1</vrbl:InvoiceSubtypeCode>
                          <!-- ... omitted for readability -->
                        </vrbl:InvoiceExtension>
                      </cec:ExtensionContent>
                    </cec:UBLExtension>
                  </cec:UBLExtensions>
                </ubl-inv:Invoice>
              </vrbl:InvoiceDocumentReferenceExtension>
            </cec:ExtensionContent>
          </cec:UBLExtension>
        </cec:UBLExtensions>
      </cac:InvoiceDocumentReference>
    </cac:BillingReference>
  </cac:StatementLine>
</ubl:Statement>