France (Txns): Structured Invoice Note Code

Value to be chosen from the UNTDID 4451 standard reference.

In particular, the following are the ones that must be reported mandatorily to PPF if applicable:

AAB: Discount notice. Refers to payment terms. This is a handwritten note informing the Buyer that they can apply a discount if they pay before the payment due date. This does not correspond to the discount amount.
TXD: This concerns transactions external to the single taxable person, i.e., transactions between a member of a single taxable person and a third party to that single taxable person.] The invoice note (BT-22 or TT-27) must state: "Member of a single taxable person"
BLU: Can also be used for other taxes, including the eco-tax. The invoice note (BT-22/BT-127 or TT-27/TT-61-1) must include "Eco-participation (Article L. 541-10 of the Environmental Code)" or "WEEE Eco-contribution" for the eco-tax.

The rest of codes can be sent to PPF; however, they are not required.

IMPORTANT DGFIP 3.0 vs DGFIP 3.1 specifications
It's been noted that notes PMD and PMT, which are mandatory in F2, are also being required by PPF in the DGFIP 3.0 validations. As of June/July (no clear date from tax authorities), DGFIP 3.1 specifications will be used and these notes will not be required.

Elements

Path	Cardinality	Usage	Mandate Business Term	Final Format XPath
`Statement/StatementLine/BillingReference/InvoiceDocumentReference/UBLExtensions/UBLExtension/ExtensionContent/InvoiceDocumentReferenceExtension/ubl-inv:Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/Note/@code`	0..1	M	`TT-26`	`/Report/TransactionsReport/Invoice/IncludedNote/Subject`

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>
                          <!-- ... omitted for readability -->
                          <vrbl:Note code="ABL">RCS MAVILLE 100 000 009</vrbl:Note>
                          <!-- ... 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>

Updated 1 day ago