DGFiP e-invoicing

Complete guide to complying with the RFE (Réforme de la Facturation Électronique) using B2Brouter as your Plateforme Agréée.

This guide covers everything you need to operate with the French e-invoicing reform (RFE) in B2Brouter, from first activation to the day-to-day management of your invoices and tax reports.

Are you a developer? Go directly to the DGFiP developer guide.

Glossary Look up the meaning of the key terms used in this guide.

The RFE and the Plateforme Agréée (PA)

The Réforme de la Facturation Électronique (RFE) is the French regulation that progressively requires all companies to issue, send and receive their invoices in electronic format, instead of paper or plain PDF. It also includes e-reporting: sending tax reports to the DGFiP (Direction Générale des Finances Publiques).

To comply with this obligation, companies must use a Plateforme Agréée (PA), an operator registered and authorised by the DGFiP. The PA acts as a trusted intermediary between the company and the tax authority: it receives and transmits invoices in structured format, and sends e-reporting data to the DGFiP.

B2Brouter is a certified Plateforme Agréée (PA). When you assign us as your PA, we take care of your registration in the Annuaire (the central directory of the PPF — Portail Public de Facturation), the transmission of your documents, your tax reports, and the management of your invoice status lifecycle.

How to comply with the RFE

The RFE is being rolled out progressively according to company size. From 1 September 2026, all companies are required to be able to receive electronic invoices. The obligation to issue electronic invoices and report to the DGFiP with tax reports applies later depending on company type (large companies and ETIs from 1 September 2026; SMEs and micro-enterprises from 1 September 2027).

With B2Brouter you can comply with both obligations right away: simply assign us as your PA to start receiving, and activate the tax report when you need to issue.

In B2Brouter this translates into two modes, which we will use throughout this guide:

Receive only — the account has B2Brouter assigned as PA, but the tax report is not activated. Covers the obligation to receive.
Full e-Reporting — in addition to the PA, the tax report is activated. Covers both receiving and issuing, with automatic generation of tax reports.

Differences between the RFE and Chorus Pro (B2B ≠ B2G)

Chorus Pro is the circuit used to invoice French public administrations (B2G). The RFE, on the other hand, governs B2B invoicing between companies, through your Plateforme Agréée (PA). They are two independent circuits: if your company invoices both other businesses and public administrations, you can use both circuits in parallel without overlap.

Your company structure in B2Brouter: main account and organisational units

In France, every company has a SIREN number that uniquely identifies it, and every establishment or service has its own SIRET code, derived from that SIREN. In B2Brouter we follow the same logic: the main account is created with the company's SIREN, and each establishment is represented as an organisational unit (OU) identified by its SIRET code.

If your company has several establishments or services under the same SIREN, each one is represented as an independent organisational unit (OU) within the same account. To create an organisational unit with the corresponding SIRET or suffix code, access the account created with the SIREN and follow the steps in the organisational units setup guide.

1. PA assignment and tax report activation

When you assign B2Brouter as your PA, you are registered in the PPF Annuaire with a Peppol transport (the international electronic document exchange network). This allows you to receive invoices from your suppliers immediately (Receive only mode).

If you also need to issue invoices via DGFiP, after assigning B2Brouter as your PA you must activate the tax report (Full e-Reporting mode). Once activated, B2Brouter takes care of generating and sending the corresponding tax reports to the DGFiP and of sending your invoices via Peppol.

1.1 Assign B2Brouter as your PA

Steps to assign B2Brouter as your PA:

⚙ Account settings → in the side menu, go to the e-Reporting France section.
Review the identifier and click Continue.
Attach the document proving the company's identity (for example, the Kbis).
Click Save and complete.

B2Brouter is now your PA and automatically initiates two processes:

1. Registers your company in the PPF Annuaire:
Your identifier becomes discoverable by any platform in the French e-invoicing ecosystem.

Publication of the identifier in the PPF Annuaire can take up to 24 hours on first activation. This is a DGFiP infrastructure rhythm, not a B2Brouter delay. Until it has propagated, you will not be able to issue or receive DGFiP invoices.

2. Creates your Peppol identifier with scheme 0225:
Your company is enabled to receive electronic invoices from any platform connected to Peppol in France. If the account already had a Peppol identifier, it is replaced by the identifier with scheme 0225.

What is scheme 0225? In Peppol, each identifier carries a scheme code indicating what type it is. Scheme 0225 is the one that identifies French companies on the Peppol network, based on their SIREN or SIRET. Other schemes identify other types of identifier: for example, 0002 for SIREN or 0009 for SIRET.

Common activation errors

Error	What to do
PPF error 422 (e.g. "Le SIREN en entrée n'existe pas ou la date de début d'effet de ligne annuaire est antérieure à la date de début d'effet de ce SIREN")	The SIREN is not yet in the PPF Annuaire, or the start date entered is earlier than the SIREN's effective date. Check your SIREN at facturation.chorus-pro.gouv.fr/annuaire, adjust the date if needed, and try again.
SIREN already in use	Another active account already has this SIREN. If you think the duplicate account is yours, contact support indicating both accounts.
VAT number already in use	Same case, with the VAT number we automatically derive from your SIREN: it must be unique across the entire system. Retrying will not resolve it — contact support to decide which account retains the tax identity.
"Adresse de facturation non active" / "Plateforme agréée rattachée: Non"	Your record exists in the Annuaire but no platform has claimed it yet. Repeat the assignment in ⚙ Account settings → e-Reporting France.

Verify that the registration is published on the Peppol network

Once B2Brouter is assigned as PA, you can check how the Peppol network registration is progressing in ⚙ Account settings → Peppol. Each indicator can show one of these states: Not published, In progress or Published.

Indicator	What it means
SML	The global registration on Peppol. Your company is making itself known on the Peppol network.
SMP	The metadata service (in B2Brouter this follows the SML). The link needed for invoices to reach you correctly is being set up.
Peppol Directory	Public listing of companies discoverable on Peppol.

When SML and SMP are Published, you can already receive invoices via Peppol. The Peppol Directory status does not affect this — it only determines whether you appear in the public search listing.

1.2 Activate the tax report

If your mode is Full e-Reporting, after assigning B2Brouter as your PA you need to activate the tax report.

Click the "Activate e-Reporting France" switch.
Review the form data.
- Operation type — Services, Goods or Mixed: indicates the type of company activity for tax reporting purposes.
- VAT exemption reason.
- TVA Regime — The TVA Regime determines how often tax reports are sent to the DGFiP. Make sure you select the one that applies to you.
- Declarant email address — This email is needed to generate tax reports for cross-border and simplified invoices.
Click Save and activate.

From this moment on, B2Brouter generates and transmits tax reports automatically, with no manual action on your part:

Every domestic B2B invoice you issue is deposited in the PPF as a tax report.
B2C invoices and those with a non-French recipient are accumulated and sent to the DGFiP at the frequency you selected in TVA Regime.

You can view the transmitted tax reports in the Tax section of the application's main menu.

For more information, see the Tax reports section of this guide.

1.3 Change PA

Whether you are coming from another Plateforme Agréée or want to leave B2Brouter for another one, the change involves two separate registrations that behave differently:

The Annuaire is updated automatically: when you assign B2Brouter as your PA, your record is transferred to us without the previous PA needing to do anything.
The Peppol registration is stricter: an identifier can only be active with one Peppol provider at a time. If it is already active with another PA, it must be released before the new one can be activated.

Coming to B2Brouter from another PA

Follow the normal steps to assign B2Brouter as your PA. If your identifier is already registered with another Peppol provider, you will see a notice indicating this, with two options:

Enter the migration code, if your previous PA has provided one.
Ask your previous PA to unpublish it from Peppol.

Ask your previous PA whether they offer a migration code: it is the only way to change PA without losing the ability to receive invoices during the transition.

Leaving B2Brouter for another PA

Go to ⚙ Account settings → Peppol section in the side menu. In your company's Peppol summary card, click the 3 dots on the line showing the status. You will see two options:

Option	What it does
Generate migration code Recommended	Generates a code you give to your new PA to complete the migration without interrupting the service.
Unpublish from Peppol	Removes your identifier from the Peppol registry. You will have no service until a platform publishes it again.

Always use the migration code whenever possible.

2. Create a French contact

This section covers only the DGFiP-specific points; for the general contact creation process, see the general contact creation guide.

Invoice delivery method

When creating the contact, pay attention to the invoice delivery method: in Receive only mode you can select any option, but in Full e-Reporting mode the option to select is Peppol Network.

Automatic generation of contact identifiers

B2Brouter auto-completes related identifiers from the one you enter: if you provide the SIREN or SIRET, it automatically generates the VAT number and the Peppol identifier; if you provide the VAT number, it generates the SIREN and the Peppol identifier.

The contact record holds three different codes, each with its own role:

Identifier	Field	Scheme	Value
Company identifier	`cin_scheme`	`0002` (SIREN) or `0009` (SIRET)	9 digits (SIREN) or 14 digits (SIRET)
Tax identifier / VAT number	`tin_scheme`	`9957`	`FR{kk}{siren}`
Peppol identifier	`pin_scheme`	`0225`	SIREN or `SIREN_SIRET`

Annuaire verification

When you create a French contact, B2Brouter automatically queries their presence in the PPF Annuaire (Flux 11). You can check this status in the contact record, in the Summary section:

Status	What it means
Registered	Invoices are transmitted via the Peppol network and generate their corresponding tax report.
Not registered	Invoices are created, but no tax report is generated (Flux 1), as the declaration would not be valid. The client must register with a PA.
Verification pending	Creation is not blocked: the invoice is issued normally and its tax report is generated. Annuaire verification completes later.

Non-French contacts

Any invoice with a contact from another country automatically generates a cross-border tax report (Flux 10). In the invoice delivery method, select Peppol Network and enter the client's Peppol identifier: in this case it will not be scheme 0225, but whichever one corresponds to their country.

DROM (Guadeloupe, Martinique, Réunion)

Contacts with country Guadeloupe, Martinique or Réunion are considered French territory for tax purposes: their invoices generate the domestic tax report (Flux 1), not the cross-border one, and are transmitted with country code FR. Other overseas territories (New Caledonia, French Polynesia, Saint Pierre and Miquelon, Wallis and Futuna, TAAF...) are considered exports and generate the cross-border tax report (Flux 10).

3. Issue an invoice

This section covers invoice issuance in Full e-Reporting mode. If your account is in Receive only mode, you can issue invoices in the usual way in the application, but without the DGFiP-specific features; for more information on creating an invoice, see the general invoice creation guide.

3.1. Invoice form

General data

Verify that Transport shows Peppol Network and Format shows France UBL Invoice CIUS. If so, the invoice will be transmitted via the Peppol network as required by DGFiP; if you have any doubts about these values, see the Create a French contact section.

Document formats

Format	When it is used
UBL Peppol France CIUS	Default, if the recipient is registered in the Annuaire/Peppol.
Factur-X	For recipients not registered with identifier 0225. It is a PDF/A-3 with embedded CII XML; a scanned or printed PDF is not Factur-X.
CII France CIUS	Alternative XML variant, if the recipient requires it.

Further down the form you will find the Operation type selector, pre-selected by default with the value you configured when activating the tax report. You can change it if this particular invoice requires it, or change the default value in ⚙ Account settings → e-Reporting France.

Invoice lines

Each invoice line includes description, quantity, unit price without VAT and VAT type.

French VAT types:

VAT	Use
20 %	Standard rate.
10 %	Catering, construction, transport.
5.5 %	Food, books, energy.
2.1 %	Press, reimbursable medicines.
0 % Exempt	CGI exemptions — code required `VATEX-FR-CGI…`
0 % Zero-rate	Franchise en base de TVA (`VATEX-FR-FRANCHISE`).
0 % Reverse charge	Reverse charge (`VATEX-FR-AE`).
0 % Détaxe	Transaction outside the scope of VAT (e.g. sales under the détaxe scheme to travellers). No VATEX code needed: the line is declared with category `O` and 0 percentage.

VAT exemption — mandatory code Important

If you apply 0 % with exemption, you must indicate the corresponding VATEX-FR-… code in the line comment. Without the code, the invoice is created but is not transmitted to the PPF: it gets stuck and must be deleted and recreated with the correct code.

If you have already added a VATEX code and the invoice is still not transmitting, check that the code is written exactly as it appears in the list, with no added text — for example VATEX-EU-IC, not VATEX-EU-IC Intra-community exemption. The field is truncated to 50 characters, so any extra text can cause a mismatch and validation will fail silently, just as if you had not entered any code. If you import the invoice in XML, the code must also be in the exemption reason tag — not in the code tag, which we do not read.

Most commonly used VATEX codes:

Code	Use
`VATEX-FR-FRANCHISE`	Franchise en base de TVA (micro-enterprises). B2Brouter maps it to category `Z` (zero-rate) in the XML.
`VATEX-FR-AE`	Reverse charge.
`VATEX-EU-IC`	Intra-community sale.
`VATEX-FR-CGI261-1`	Medical services.
`VATEX-FR-CGI261-3`	Teaching and vocational training.
`VATEX-FR-CGI261-5`	Non-profit organisations.
`VATEX-FR-CGI261C-1`	Banking and financial transactions.
`VATEX-FR-CGI261C-2`	Insurance and reinsurance.
`VATEX-FR-CNWVAT`	Credit note without VAT ("avoir net de taxe", e.g. an early-payment discount taken). Only valid on credit notes (types 261, 381 or 396); rejected on invoices (rule G6.21).
`VATEX-EU-F` / `VATEX-EU-I` / `VATEX-EU-J`	Margin scheme (second-hand goods, works of art and collectables, travel agencies). The line is declared with category `E`, base = amount including VAT.

For the full list (more than 20 codes), see the DGFiP developer guide.

Payment information — mandatory fields (B2B)

Three fields are mandatory for French B2B invoices. If any is missing, an explicit error appears on each field.

Payment information — reference and legal notices (legal form, share capital, RCS).
Payment method (text) — method + IBAN/BIC.
Payment terms — deadline, late payment penalties, early payment discount.

These fields are not mandatory for B2C invoices (invoices to individuals).

Examples:

Payment information:
FA-2026-0048 — Exemplar SAS, SAS au capital de 50 000 EUR, RCS Paris 123 456 789

Payment method:
Virement bancaire, IBAN FR00 0000 0000 0000 0000 0000 000, BIC XXXXFRPP

Payment terms:
Net 30 jours à compter de la date de facture.
Pénalité de retard : 12% annuel (Art. L441-10 C. com.).
Indemnité forfaitaire de recouvrement : 40,00 EUR (Art. D441-5 C. com.).
Pas d'escompte pour paiement anticipé.

What happens when the invoice is sent

When you issue the invoice, B2Brouter transmits it to the recipient via the Peppol network and, in parallel, generates the corresponding tax report and deposits it in the PPF.

Issue invoice - B2Brouter → Invoice → Recipient
                           ↘ Tax report  → DGFiP (PPF)

To learn more about how and when B2Brouter reports to the DGFiP, see section 7. Tax reports.

If the invoice ends up in error status, you will find information on how to proceed in the Invoice with error section.

4. Invoice lifecycle

In the invoice view you will see a main status and, right next to it, the validation status. The other phases of the lifecycle — sending, tax report, reception and response — can also be consulted by hovering over them. These status changes are communicated via CDAR messages (Flux 6).

Lifecycle phase	What it indicates
Validation status	Whether the structured document and mandatory fields are correct, before attempting to send anything.
Sending status	Whether B2Brouter has successfully transmitted the documents: the invoice to the recipient and the tax report to the DGFiP. Values: `Sent` or `Error`.
Tax report status	Whether the DGFiP has accepted the tax report. Value: `Registered`. See details in the When and how the PPF confirms your tax report (CDV) section.
Reception status	Whether the recipient has received the invoice. Value: `Registered` or `Error`.
Response status	The recipient's action on the invoice: `Accepted`, `Rejected` or `Paid` (CDAR 212, Encaissée). Depends solely on the recipient.

If there is a sending, reception or tax report error, the invoice shows main status Error — the cause may be in any of the three.

Invoice with error

Before being registered, an invoice in Error status can be deleted, corrected and recreated. Once registered, it can no longer be deleted: correction is done via a credit note.

Open the invoice to read the error reason. If the error is in the tax report, it will not appear here — you must check it in its own view:
- Access the tax report for this invoice directly from the Invoice view → More options → View declaration.
- Or see the full list of tax reports in the Tax section.
Delete the invoice.
Create a new invoice with the error corrected.
Send the invoice.

Common errors

Error	What to do
"Remittance information is required for DGFiP reporting"	The Payment information field is missing.
"Payment information is required for DGFiP reporting"	The Payment method (text) field is missing.
"Payment terms are required for DGFiP reporting"	The Payment terms field is missing.
"El número de TVA del cliente es obligatorio para la declaración DGFiP"	Contact has no VAT number. Edit the contact and add the VAT number.
"Invoice number too long / invalid chars"	Number with >20 characters or invalid characters. Adjust it.
`REJ_COH BT-47`	The buyer's SIREN does not exist in the PPF Annuaire. The recipient must register with a PA.
Exempt line without VATEX code	Delete the invoice and recreate it with the correct VATEX code.
`parameter_invalid` (SIREN)	The SIREN has a digit incorrectly entered and does not pass format validation.
`parameter_taken` (SIREN)	The SIREN is already associated with another account. Contact support.

5. Credit notes (rectifying invoices)

This section covers only the DGFiP-specific points; for the general credit note creation process, see the general credit note guide.

B2Brouter generates a UBL CreditNote document with type code 381.
The amounts you rectify — whether you enter them as positive or negative — are always treated fiscally as amounts that reduce what was originally declared.
The same three mandatory payment fields (Payment information, Payment method, Payment terms) are also mandatory.
When you save and send, the credit note is transmitted to the PPF like any invoice and generates its domestic tax report (Flux 1).

6. Receive invoices

This section covers only the DGFiP-specific points; for more information on receiving invoices, see the general invoice reception guide.

With your account activated (in either of the two modes), you are registered in the Annuaire and receive your suppliers' invoices automatically through the Peppol network, with your scheme 0225 identifier, fulfilling the reception obligation.

Tax report on received invoices

If the supplier is French, you do not need to declare anything: the issuer already does it through their PA (Flux 1). If the supplier is from another country, the invoice is automatically included in your purchases Ledger (Flux 10).

What you can do with a received invoice

You will find invoices received from your suppliers in the Expenses section, where you can open any of them to perform the following actions.

You can approve, reject or mark as paid an invoice; B2Brouter automatically notifies both the supplier and the DGFiP — you do not need to do anything else.

Action	What it means
Approve `Approuvée`	Notifies the supplier and the DGFiP that you accept the invoice. (CDAR 205)
Reject `Refusée`	Notifies the supplier and the DGFiP of the rejection. A reason is required. (CDAR 210)
Mark as paid	Notifies the supplier and the DGFiP that you have paid the invoice. (CDAR 211)

Error in invoice amounts

If you detect an error in the amounts of a received invoice, you cannot correct it: the amounts are those declared by the issuer and are copied literally — we do not recalculate them. Reject it stating the reason so the issuer can reissue it corrected — but first check that it is a real error: a one-cent rounding difference is not.

7. Tax reports

In Full e-Reporting mode, B2Brouter generates and transmits tax reports automatically, with no manual action. In Receive only mode, they are not generated.

Confidentiality (secret professionnel) — The tax report never includes the detail of invoice lines (item description, service provided, etc.), only the totals and the VAT breakdown. This preserves professional secrecy in sectors such as healthcare, law and other regulated activities: the DGFiP receives enough information to validate the VAT without knowing the content of the service.

Domestic B2B invoices (Flux 1)

A domestic tax report is generated for each invoice. B2Brouter deposits it in the PPF and, upon receiving the response, updates the status.

Mixed invoices (goods + services) — If an invoice combines goods and services lines, the domestic tax report also reflects it as a mixed transaction.

B2C and cross-border (Flux 10)

Unlike Flux 1, which is transmitted invoice by invoice, Flux 10 groups the tax reports of invoices to individuals (B2C) and with non-French recipients into a single submission (Ledger). The frequency at which these Ledgers are sent to the PPF depends on the TVA Regime configured when activating the tax report, in the e-Reporting France section within Account settings.

Likewise, depending on the type of invoices, several Ledgers can be generated:

Ledger	What it groups
Sales Ledger	Tax reports for invoices you issue to clients outside France or to individuals (B2C).
Purchases Ledger	Tax reports for invoices you receive from suppliers outside France.
Payments Ledger	Tax reports for payments you receive for the invoices you have issued.

Where to view tax reports

You can view the transmitted tax reports in the Tax section of the application's main menu, or access the tax report for a specific invoice directly from its Invoice view → More options → View declaration.

If the total amount when you review that section does not match what you expected, it does not necessarily mean something is missing from the declaration. There are three reasons that add up and almost always explain the difference:

Domestic B2B invoices are not part of any Ledger — they generate their own individual tax report (Flux 1) per invoice, independent of the e-reporting Ledgers (Flux 10). If you look for their amount inside a Ledger, you will not find it: check their individual Flux 1 report.
Reports are separated by movement type — sales and purchases are declared in separate Ledgers, and payments in a separate Ledger.
Reports are also separated by period — according to the frequency of your TVA Regime.

The amount you would add up manually is spread across several different reports, and part of your invoicing — the domestic part — should not even appear here.

Tax report lifecycle

Each tax report goes through a series of statuses until the DGFiP accepts or rejects it. You can check its status both in the invoice view and in the Tax section of the main menu. If there is an error, the exact reason can only be found in the Tax section, within the corresponding tax report.

Status	What it means
`New`	Created and queued (domestic tax report, Flux 1) or accumulating in the Ledger (cross-border tax report, Flux 10).
`Sent`	B2Brouter has deposited it in the PPF.
`Received`	The PPF confirms receipt (CDV 500).
`Registered`	The DGFiP has accepted it. Final positive status. (CDV 300).
`Rejected`	The DGFiP has rejected it (CDV 301).
`Error`	Transmission or processing error.
`Cancelled`	Invoice cancelled after registration (domestic tax report, Flux 1 only).

When and how the PPF confirms your tax report (CDV)

The PPF does not confirm your tax report in one go, but in two separate moments:

CDV 500 (Recevable) — arrives shortly after submission and confirms that the PPF has technically received and validated the document. Corresponds to status Received.
CDV 300 / 301 (Registered / Rejected) — the DGFiP issues these in batch, once a day: this is the moment when it decides whether to accept or reject the declaration. They can take up to 24 hours from submission.

Tax report with error

To read the exact error reason, check the report in the Tax section of the main menu, or access it directly from the Invoice view → More options → View declaration.

Most errors originate from the source invoice. Correct the invoice and a new tax report is generated automatically. If the message is not clear, contact support.

8. Glossary

Term	What it is
B2B (Business to Business)	Invoicing between companies. In France, this is the circuit governed by the RFE.
B2Bi / Bi2B (Business to Business international)	B2B invoicing with a client or supplier outside France. Declared as a cross-border tax report (Flux 10), not Flux 1.
B2C (Business to Consumer)	Invoicing from a company to an individual. Not covered by the RFE, but included in e-reporting (Flux 10).
B2G (Business to Government)	Invoicing from a company to a public administration. In France managed through Chorus Pro, not the RFE.
RFE	Réforme de la Facturation Électronique — the French e-invoicing reform.
DGFiP	Direction Générale des Finances Publiques — the French tax authority.
PA (Plateforme Agréée)	The operator certified by the DGFiP that manages your e-invoicing and declarations. B2Brouter is a PA. A PA is also known by its former name, PDP.
PDP (Plateforme de Dématérialisation Partenaire)	The former name of the PA. Since 2025 the official term is Plateforme Agréée (PA); PDP and PA are used interchangeably in the sector.
PPF (Portail Public de Facturation)	The French State's public portal. It receives tax declarations and maintains the Annuaire, but does not route invoices between companies.
Annuaire	The PPF's central directory: indicates, for each French company, which PA delivers invoices to it and at which address.
AIFE	The French State agency that operates Chorus Pro and the PPF.
Chorus Pro	The circuit for invoicing French public administrations (B2G), independent of the RFE (B2B).
Peppol	The international network through which electronic invoices travel from one platform to another.
Scheme	The code that indicates what type of identifier is being used in Peppol (for example, `0225` for the French Peppol identifier, or `0002`/`0009` for SIREN/SIRET). Each country or identifier type has its own scheme.
Routing address	What providers call the Peppol identifier when they ask "what electronic address should I send the invoice to?".
SML / SMP	The central Peppol registries that record which platform has each identifier registered.
SIREN	9-digit number that uniquely identifies a French company.
VAT number	The French tax identifier (TVA intracommunautaire): FR + 2 check digits + the SIREN.
SIRET	14-digit number (the SIREN plus 5) that identifies a specific establishment of the company.
Code Routage	Code (scheme 0224) that routes the invoice to a specific department within a SIRET.
Suffixe	Code (scheme 8040) for a unit without its own establishment; attached directly to the SIREN.
Kbis	The French commercial register extract, used by companies as proof of existence.
Organisational unit (OU)	How B2Brouter models each establishment (SIRET) within the main account (SIREN).
CIUS-FR / France UBL Invoice CIUS	The standard French e-invoice format.
UBL / CII	The two XML formats in which an electronic invoice can be structured.
Factur-X	A PDF with the invoice XML embedded inside; a scanned or printed PDF is not a Factur-X.
Ledger	A batch of tax reports grouped within Flux 10.
VATEX	The standardised codes that indicate the reason why an invoice does not carry VAT.
CDAR	The message that communicates a change in invoice status (deposited, received, approved, rejected, paid).
CDV (Compte-Rendu de Validation)	The PPF's asynchronous response on a tax report.
Flux 1	The flow of an individual tax report for each domestic B2B invoice (between French companies).
Flux 6	The flow of invoice status changes.
Flux 10	The flow of an aggregated tax report (in Ledgers) for B2C and cross-border invoices.
Flux 11	The flow that queries the Annuaire to verify whether a contact is registered.