Reporting on France PA

E-reporting covers everything that is out of scope for regulated e-invoicing (B2C sales, cross-border B2B, and any flow where one party is not registered in the Annuaire). Instead of routing each invoice individually, you record each invoice and payment, Invopop generates a Flux 10 XML for each reporting window, and sends it to the PPF. Reports use the fr-ctc-flow10-v1 add-on.

Sub-flows

Each recorded document is classified into one of four sub-flows based on supplier and customer SIREN:

Flow	Scope
`10.1`	International B2B invoices
`10.2`	International B2B payments
`10.3`	Domestic B2C invoices
`10.4`	Domestic B2C payments

Recording workflow

Every invoice and payment that requires reporting goes through a single Record workflow. The action looks at the supplier and customer SIRENs and files the document into the right sub-flow (10.1 to 10.4) ready for the next report.

PPF record document for reporting

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JSON

Reporting record document workflow

{
    "name": "PPF record document for reporting",
    "description": "Record a document as a Flux 10 row for French e-reporting",
    "steps": [
        {
            "id": "753fdc8d-80ce-4a3f-a8ca-c01158e64cf9",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "7d204bc6-f42d-4f55-b08a-fca3c19bee15",
            "name": "Record document for reporting",
            "provider": "gov-fr.reporting.record",
            "notes": "Records an invoice/payment for reporting in the local database."
        },
        {
            "id": "d0660d9a-31b0-4428-b9da-bef14f7ae200",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `completed`{.state .completed}",
            "config": {
                "state": "completed"
            }
        }
    ],
    "rescue": [
        {
            "id": "7ec292ea-36f2-49bb-b2ce-bb97bd6a1782",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Payments

For 10.2 international B2B payments set lines[i].document on the payment to the invoice it settles. The minimum reference is the invoice number and issue date:

{ "code": "INVOICE-NUMBER", "issue_date": "2026-05-15" }

This is what tells the record action to file the payment as 10.2 (international B2B payment) rather than 10.4 (domestic B2C payment), and allows GOBL to allocate the cashed amount across the invoice’s VAT rates for you. For B2C payments (10.4), specify the tax breakdown directly on the payment line:

"lines": [
  {
    "amount": "120.00",
    "tax": {
      "categories": [
        {
          "code": "VAT",
          "rates": [{ "base": "100.00", "percent": "20%", "amount": "20.00"}]
        }
      ]
    }
  }
]

Exemption reasons

Lines using exempt, reverse-charge, intra-community, export, or outside-scope rates must include a free-text reason. Add it to the invoice’s tax block:

{
  "tax": {
    "notes": [
      {
        "cat": "VAT", 
        "key": "intra-community", 
        "text": "Exonération article 262 ter I du CGI — livraison intracommunautaire"
      }
    ]
  }
}

The key must match the rate used on the line. Lines on standard or zero rates do not need a note.

Submitting reports

A separate workflow bundles the records for a closed reporting window into a single Flux 10 report and sends it to the PPF. Invopop runs it automatically on the cadence set by the VAT regime — you do not need to trigger it.

PPF generate and send reporting document

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JSON

Reporting send document workflow

{
    "name": "PPF send reporting document",
    "description": "Generate and send a French e-reporting transaction",
    "schema": "org/party",
    "steps": [
        {
            "id": "98f7aba6-8008-455d-a620-90f2bf80bf49",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "888e98ad-785b-4dc4-b610-8cf39cce9157",
            "name": "Generate reporting document",
            "provider": "gov-fr.reporting.generate",
            "summary": "Generate Transactions report (seller)",
            "config": {
                "flux_kind": "tx",
                "role": "seller"
            }
        },
        {
            "id": "066eac4a-a9c2-486c-aa30-a3d6f49d7582",
            "name": "Send document for reporting",
            "provider": "gov-fr.reporting.send"
        },
        {
            "id": "e5990ba3-6696-4ebe-b29a-14acd307c864",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `completed`{.state .completed}",
            "config": {
                "state": "completed"
            }
        }
    ],
    "rescue": [
        {
            "id": "437ed708-bf87-491e-8447-5096ad4017c2",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Tell Invopop which workflow to run on the schedule: in the Apps view, open the France app, click Configure to open the configuration sidebar, and select this workflow under Reporting Workflow.

France app configuration sidebar with the Reporting Workflow selector — Selecting the reporting workflow in the France app configuration sidebar

You can also trigger this workflow manually against any registered party — useful for testing, or to bring a party up to date after onboarding.

Picking a VAT regime at supplier registration

If you have a single supplier, or all your suppliers have the same cadence, you can configure the Register party for reporting step in the PPF register supplier workflow to a specific cadence. For multiple suppliers (whitelabel use cases) where different suppliers have different cadence, pass it as a job argument with key vat-regime when creating the job. When not stated, the default is real_normal_monthly.

VAT regime	`args.vat-regime`
Monthly Actual (default)	`real_normal_monthly`
Quarterly Actual	`real_normal_quarterly`
Simplified VAT	`simplified`
Non-Established Taxpayer	`franchise`

The cadence must match the regime registered with the tax office. If in doubt, check with your local accountant.

Reading what’s filed

Four read endpoints expose submission status and the raw report XML, all scoped to the party’s silo entry id: GET /v1/reports/:silo_entry_id
Summary per kind (current window, next deadline, last filed report) GET /v1/reports/:silo_entry_id/periods
Paginated history of filed periods (filter with ?kind=tx or ?kind=py) GET /v1/reports/:silo_entry_id/periods/:period_id
A single period’s metadata GET /v1/reports/:silo_entry_id/periods/:period_id/xml
The raw report XML sent to the PPF

FAQ

How do I schedule periodic reports for France?

For TVA, file via DGFiP’s portal — Invopop does not generate CA3 yet. For e-reporting (Flow 10): submit via your Plateforme Agréée — Invopop’s e-reporting workflow batches transactions per period and submits to the PPF.

What format does France expect for periodic reports?

TVA: DGFiP’s EDI-TVA XML schema. E-reporting Flow 10: a structured JSON/XML payload defined by the PPF specification (currently in beta). Invopop emits Flow 10 via the upcoming fr-ctc-flow10-v1 GOBL addon.

How often must I submit France PA reports?

Flow 10 e-reporting: 3× per month (every 10 days) for B2C and cross-border transactions. Lifecycle status (CDAR): per event, near real-time. Specific deadlines depend on the supplier’s tax filing cadence (monthly/quarterly).

What format does France PA expect for periodic reports?

Flow 10 uses a JSON envelope wrapping aggregated transaction data, defined in the PPF technical specification. Lifecycle CDAR payloads are XML messages exchanged over Peppol with structured status codes.

More available in our France FAQ section

🇫🇷 Invopop resources for France


Compliance	Invoicing compliance in France Compliance timeline
Apps	France Peppol Chorus Pro France
Guides	Chorus Pro — Supplier registration · Issuing invoices PA Guide — Registration · Invoicing · Status · Reporting
FAQ	France FAQ
GOBL	France Tax Regime Chorus Pro Addon French Factur-X Addon
GitHub	gobl.xinvoice

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Countries

Set-up

GOBL

Apps

API

Features

Reporting on France PA

Sub-flows

Recording workflow

PPF record document for reporting

Payments

Exemption reasons

Submitting reports

PPF generate and send reporting document

Picking a VAT regime at supplier registration

Reading what’s filed

FAQ

​Sub-flows

​Recording workflow

PPF record document for reporting

​Payments

​Exemption reasons

​Submitting reports

PPF generate and send reporting document

​Picking a VAT regime at supplier registration

​Reading what’s filed

​FAQ

Sub-flows

Recording workflow

Payments

Exemption reasons

Submitting reports

Picking a VAT regime at supplier registration

Reading what’s filed

FAQ