> ## Documentation Index
> Fetch the complete documentation index at: https://invopop-auto-sync-workflow-templates.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Reporting on France PA

> Periodic e-reporting (Flux 10) of B2C and non-regulated B2B transactions to the PPF.

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](https://docs.gobl.org/addons/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.

<Card iconType="duotone" title="PPF record document for reporting" icon="code-branch" href="https://console.invopop.com/redirect/workflows/new?template=fr-fr-reporting-record" horizontal>
  Add to my workspace →
</Card>

<Tabs>
  <Tab title="Image">
    <Frame>
      <img src="https://mintcdn.com/invopop-auto-sync-workflow-templates/uPBpb_tL-P0Ii6aJ/assets/guides/fr-report.png?fit=max&auto=format&n=uPBpb_tL-P0Ii6aJ&q=85&s=6f727b3bd42eb10912f95ac5b86ad43d" width="650" data-path="assets/guides/fr-report.png" />
    </Frame>
  </Tab>

  <Tab title="JSON">
    ```json Reporting record document workflow theme={"system"}
    {
        "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"
                }
            }
        ]
    }
    ```
  </Tab>
</Tabs>

### 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:

```json theme={"system"}
{ "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:

```json theme={"system"}
"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:

```json theme={"system"}
{
  "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.

<Card iconType="duotone" title="PPF generate and send reporting document" icon="code-branch" href="https://console.invopop.com/redirect/workflows/new?template=fr-fr-reporting-send" horizontal>
  Add to my workspace →
</Card>

<Tabs>
  <Tab title="Image">
    <Frame>
      <img src="https://mintcdn.com/invopop-auto-sync-workflow-templates/uPBpb_tL-P0Ii6aJ/assets/guides/fr-reporting-send.png?fit=max&auto=format&n=uPBpb_tL-P0Ii6aJ&q=85&s=6a2d81cb30796444f3563e08392bcf63" width="650" data-path="assets/guides/fr-reporting-send.png" />
    </Frame>
  </Tab>

  <Tab title="JSON">
    ```json Reporting send document workflow theme={"system"}
    {
        "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"
                }
            }
        ]
    }
    ```
  </Tab>
</Tabs>

<Info>
  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**.
</Info>

<Frame caption="Selecting the reporting workflow in the France app configuration sidebar">
  <img src="https://mintcdn.com/invopop-auto-sync-workflow-templates/aWRgSv_hQXUJiZ9A/assets/guides/fr-configure.png?fit=max&auto=format&n=aWRgSv_hQXUJiZ9A&q=85&s=744d5ae4eefcdeb19bd5a3e0fd1c327b" width="550" alt="France app configuration sidebar with the Reporting Workflow selector" data-path="assets/guides/fr-configure.png" />
</Frame>

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](/guides/fr-pa-registration#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:

<Badge color="green" size="sm">GET</Badge> `/v1/reports/:silo_entry_id` <br />
Summary per kind (current window, next deadline, last filed report)

<Badge color="green" size="sm">GET</Badge> `/v1/reports/:silo_entry_id/periods` <br />
Paginated history of filed periods (filter with `?kind=tx` or `?kind=py`)

<Badge color="green" size="sm">GET</Badge> `/v1/reports/:silo_entry_id/periods/:period_id` <br />
A single period's metadata

<Badge color="green" size="sm">GET</Badge> `/v1/reports/:silo_entry_id/periods/:period_id/xml` <br />
The raw report XML sent to the PPF

## FAQ

<AccordionGroup>
  <Accordion title="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.
  </Accordion>

  <Accordion title="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.
  </Accordion>

  <Accordion title="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).
  </Accordion>

  <Accordion title="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.
  </Accordion>
</AccordionGroup>

More available in our [France FAQ](/faq/france) section

***

<AccordionGroup>
  <Accordion title="🇫🇷 Invopop resources for France">
    |            |                                                                                                                                                                                                                                                                                                                                                                                       |
    | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/fr.svg" /> [Invoicing compliance in France](/compliance/france)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/france)                                                                                                                                                                                                  |
    | Apps       | <Icon icon="https://assets.invopop.com/flags/fr.svg" /> [France](/apps/france)<br /><Icon icon="https://assets.invopop.com/apps/peppol/icon.svg" /> [Peppol](/apps/peppol)<br /><Icon icon="https://assets.invopop.com/apps/chroruspro/icon.svg" /> [Chorus Pro France](/apps/choruspro-france)                                                                                       |
    | Guides     | <Icon icon="book" /> Chorus Pro — [Supplier registration](/guides/fr-chorus-pro-supplier) · [Issuing invoices](/guides/fr-chorus-pro)<br /><Icon icon="book" /> [PA Guide](/guides/fr-pa) — [Registration](/guides/fr-pa-registration) · [Invoicing](/guides/fr-pa-invoicing) · [Status](/guides/fr-pa-status) · [Reporting](/guides/fr-pa-reporting)                                 |
    | FAQ        | <Icon icon="square-question" /> [France FAQ](/faq/france)                                                                                                                                                                                                                                                                                                                             |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [France Tax Regime](https://docs.gobl.org/regimes/fr)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Chorus Pro Addon](https://docs.gobl.org/addons/fr-choruspro-v1)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [French Factur-X Addon](https://docs.gobl.org/addons/fr-facturx-v1) |
    | GitHub     | <Icon icon="github" /> [gobl.xinvoice](https://github.com/invopop/gobl.xinvoice)                                                                                                                                                                                                                                                                                                      |
  </Accordion>
</AccordionGroup>