Flux 10: what your software actually needs to produce
Blocks 10.1 to 10.4, nominative vs aggregated logic, transaction vs payment: what flux 10 concretely means for your product.
Flux 10: what your software actually needs to produce
Flux 10 is the regulatory format dedicated to e-reporting. It is structured into four blocks, each covering a distinct type of data.
Block 10.1 — International B2B invoices
Nominative logic: one occurrence = one invoice. Party identification, amounts excluding and including VAT, currency, specific fiscal mentions such as reverse charge or exemption.
Block 10.2 — International payment receipts
Payment receipts linked to international invoices, when VAT is due on collection. One occurrence = one receipt, mandatorily linked to an invoice from block 10.1.
Block 10.3 — B2C transactions
Aggregated logic: one occurrence = one day + one currency + one transaction type. Individual receipts are not transmitted.
Block 10.4 — B2C payment receipts
B2C payment receipts aggregated by day and payment type.
The point most publishers miss: transaction ≠ payment
Transaction and payment are two separate flows, which may cover different fiscal periods. A sale recorded on 28 March and collected by bank transfer on 3 April generates two separate transmissions, on potentially different periods. This is not a detail. It is an architectural decision.
