France (Flux 2 UBL EXT-CTC-FR): Invoice Subtype Code

CIUS-FR identifies the business process context in which the operation takes place. It enables the Buyer to process the Invoice appropriately.

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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, that is, 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.

Elements

Name (Path)	Cardinality	Description
Invoice Subtype Code (`/Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/InvoiceSubtypeCode`)	0..1	The subtype of the invoice. For KSeF FA(3) only used for in case of Correction Invoices.

Restrictions

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

If the billing framework is one of the following:
FR:B4 | Submission of a final goods invoice (after advance payment)
FR:S4 | Submission of a final service invoice (after advance payment)
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)"

Example

<Invoice>
    <UBLExtensions>
        <UBLExtension>
            <ExtensionContent>
                <InvoiceExtension>
                    <!-- code omitted for clarity -->
                    <InvoiceSubtypeCode>PL:KOR</InvoiceSubtypeCode>
                    <!-- code omitted for clarity -->
                </InvoiceExtension>
            </ExtensionContent>
        </UBLExtension>
    </UBLExtensions>    
    <!-- code omitted for clarity -->
    <InvoiceTypeCode>384</InvoiceTypeCode>
</Invoice>

Updated about 22 hours ago