Supported Use Cases

The French e-invoicing reform defines a set of specific business use cases that Accredited Platforms (Plateformes Agréées) may be required — or may choose — to support. These cases cover a wide range of invoicing scenarios: invoices with additional data, invoices involving third parties, and invoices with specific lifecycle requirements.

According to the XP Z12-014 standard, the use cases described in Chapter 3 are subject to each platform's commercial policy — platforms are under no obligation to support all of them. Only the nominal invoice exchange case and lifecycle management via Credit Notes and Corrected Invoices are mandatory for all Accredited Platforms.

Legend

Status	Description
`Covered`	This use case is fully supported.
`Covered (Pending)`	Supported by B2Brouter, but not yet fully activated by the receiving institution.
`In Progress`	In the roadmap and available within the next iteration or two.
`Partially In Progress`	Partially covered; more work needed.
`Planned`	Planned for the September 1st deadline.
`Under Evaluation`	Not yet in the roadmap. We are assessing whether we will support it.
`On Demand`	Not currently planned. Contact us if you need it and we will evaluate it.

Use Cases

This table reflects the current status of use case coverage and will be updated as development progresses.

Case	Category	Description	Status
1	Multi-order/Multi-delivery	Multi-order / Multi-delivery — Multi-commande / Multi-livraison	`Planned`
2	Invoice already paid by a third party or the buyer	Invoice already paid by the buyer or a third party — Facture déjà payée par l'acheteur ou un tiers payeur	`Covered (Pending)`
3	Invoice to be paid by a third party	Invoice to be paid by a third party designated at invoicing — Facture à régler par un tiers payeur connu à la facturation	`Covered (Pending)`
4	Invoice to be paid by a third party	Invoice to be paid by the buyer and partially covered by a known third party (subsidy, insurance...) — Facture partiellement couverte par un tiers connu (subvention, assurance...)	`Under Evaluation`
5	Expenses paid by third parties with invoice	Employee expense invoices in the company's name (e-invoicing) — Frais payés par des salariés avec facture au nom de l'entreprise	`Covered (Pending)`
6	Expenses paid by third parties without invoice	Employee expenses without an invoice (e-reporting of off-invoice transaction data) — Frais payés par des salariés sans facture adressée à l'entreprise	`Covered`
7	Invoice paid by a third party	Invoice following a purchase paid with a corporate card — Facture suite à un achat payé par carte d'achat	`Covered (Pending)`
8	Invoice payable to a third party	Invoices payable to a third party determined at the time of invoicing (factoring, cash pooling) — Factures payables à un tiers connu à la facturation (affacturage, cash pooling)	`Covered (Pending)`
9	Invoice payable to a third party	Invoice payable to a known third party who also manages ordering/receipt or invoicing (Distributor/Depositary) — Facture payable à un tiers gérant aussi la commande/réception ou la facturation	`Covered (Pending)`
10	Invoice payable to a third party	Invoice payable to a factor unknown when the invoice is created (subrogation) — Facture cédée à un factor inconnu à l'émission (cas de subrogation)	`Covered (Pending)`
11	Invoice with "addressed to" different from the buyer	Invoice with "Invoicee" other than buyer — Facture avec destinataire différent de l'acheteur	`Planned`
12	Transparent intermediary	Transparent intermediary as invoice manager for the buyer principal — Intermédiaire transparent gérant les factures pour le compte de l'acheteur	`Planned`
13	Subcontracting invoice for direct payment	Invoice to be paid by a third party: subcontracting with direct payment or payment delegation — Facture payable par un tiers : sous-traitance avec paiement direct ou délégation	`Under Evaluation`
14	Co-contracting invoice	Invoice to be paid by a third party: co-contracting — Facture payable par un tiers : co-traitance	`Under Evaluation`
15	Invoice following an order/payment by a third party on behalf of the buyer	Sales invoice following an order (and possible payment) by a third party on behalf of the buyer — Facture de vente suite à une commande (et paiement) d'un tiers pour le compte de l'acheteur	`Planned`
16	Invoice following an order/payment by a third party on behalf of the buyer	Disbursement invoice for reimbursement of the sales invoice paid by the third party — Facture de débours pour remboursement de la facture de vente payée par le tiers	`Covered`
17a	Invoice issued by a third party, payment intermediary	Invoice payable to a third party, payment intermediary (e.g. Marketplace) — Facture payable à un tiers intermédiaire de paiement (ex. Marketplace)	`Covered (Pending)`
17b	Invoice issued by a third party, payment intermediary and invoicing mandate	Invoice payable to a third party, payment intermediary with billing mandate — Facture payable à un tiers intermédiaire de paiement et mandat de facturation	`Planned`
18	Debit notes	Debit note management — Gestion des notes de débit	`Covered`
19a	Invoices issued under third-party mandate	Invoice issued under billing mandate — Facture émise sous mandat de facturation	`Under Evaluation`
19b	Self-billing	Self-billing — Autofacturation	`Covered (Pending)`
20	Pre-payment invoice	Prepayment invoice and final invoice after prepayment (advance already paid) — Facture d'acompte et facture finale après acompte déjà payé	`Planned`
21	Pre-payment invoice	Prepayment invoice and final invoice after prepayment (advance to pay) — Facture d'acompte et facture finale après acompte à payer	`Planned`
22a	Invoice with allowance	Invoice paid with early payment discount — services with VAT due on receipt of payment — Facture payée avec escompte — services avec TVA sur encaissement	`Planned`
22b	Invoice with allowance	Invoice paid with early payment discount — deliveries of goods (or services with VAT on debits) — Facture payée avec escompte — livraisons de biens (ou services avec TVA sur débits)	`Planned`
23	Self-billing between an individual and a professional	Self-billing between a private individual and a professional — Autofacturation entre un particulier et un professionnel	`On Demand`
24	Deposit ("Arrhes")	Management of deposits (Arrhes) — Gestion des arrhes	`Covered`
25	Gift vouchers and cards	Management of gift vouchers and gift cards — Gestion des bons d'achat et cartes cadeaux	`Covered`
26	Invoices with contractual reservation clauses	Invoices with contractual reserve clause — Factures avec clause de réserve contractuelle	`Planned`
27	Toll tickets	Management of toll receipts — Gestion des tickets de péage	`Covered`
28	Restaurant receipts	Management of restaurant bills — Gestion des notes de restaurant	`Planned`
29	Single Taxable Entity and members of the Single Taxable Entity	Single taxable entity (Article 256 C CGI) — Assujetti unique au sens de l'article 256 C du CGI	`Under Evaluation`
30	E-reporting transaction subject to an invoice or "VAT already collected"	VAT already collected — transactions initially processed under B2C e-reporting, subject to subsequent invoicing — TVA déjà collectée — transactions initialement traitées en e-reporting B2C, soumises à facturation ultérieure	`Planned`
31	Mixed invoices	"Mixed" invoices with a main transaction and an ancillary transaction — Factures "mixtes" mentionnant une transaction principale et une transaction accessoire	`Under Evaluation`
32	Management of monthly payments	Monthly payments — Paiements mensualisés	`Planned`
33	VAT regime on the margin	Transactions subject to the VAT margin scheme — Transactions soumises au régime de la marge	`Under Evaluation`
34	Partial payment receipt and cancellation of payment receipt	Partial receipt of payment and cancellation of receipt of payment — Encaissement partiel et annulation d'encaissement	`Planned`
35	Author's notes	Author's notes — Notes d'auteur	`On Demand`
36	Professional secrecy	Transactions subject to professional secrecy and exchange of sensitive data — Transactions soumises au secret professionnel et échanges de données sensibles	`Planned`
37	Joint ventures	SEP (Sociétés en Participation / Joint Ventures) — SEP (Sociétés en Participation)	`Under Evaluation`
38	Invoice sub-lines	Invoices with sub-lines and line groupings — Factures avec sous-lignes et regroupements de lignes	`Under Evaluation`
39	Multi-Vendors	Transparent intermediary consolidating sales from multiple sellers — Multi-Vendor Invoice — Intermédiaire transparent regroupant les ventes de plusieurs vendeurs — Facture multi-vendeurs	`Under Evaluation`
40	Offsetting between cross-flows	Grouped payments, netting, or compensation in the event of cross-purchases/sales — Paiements groupés, compensation en cas d'achats/ventes croisés	`On Demand`
41	Barter practices	Barter companies (inter-company bartering) — Sociétés de troc (troc inter-entreprises)	`On Demand`
42	Tax exemption	Tax exemption management — Gestion de la détaxe	`Planned`
43	International B2B operations	E-reporting for international B2B — E-reporting pour le B2B international	`Under Evaluation`
43a	International B2B operations	Triangular transactions — Transactions triangulaires	`Under Evaluation`
43b	International B2B operations	Stock transfers treated as intra-Community supply — Transferts de stocks traités comme des livraisons intracommunautaires	`Under Evaluation`
44	Operations with French DROM / COM / TAAF	Transactions with entities established in the DROMs/COMs/TAAFs — Transactions avec des entités établies dans les DROM/COM/TAAF	`Under Evaluation`