Description

A portion of the invoice amount (typically 5%) is withheld by the buyer and only paid upon lifting of the reserve. The full amount is invoiced, with the reserve expressed in a note (BT-21=ABU, BT-22=reserve clause text). EN16931 and EXTENDED-CTC-FR do not support a structured payment schedule with reserve amounts.

The treatment differs based on the VAT regime. For goods or services with VAT on debits: VAT is due at invoice issuance on the full amount, and the reserve has no VAT impact until it becomes definitive (credit note required if not lifted). For services with VAT on receipt: only amounts actually collected trigger VAT, so the seller issues partial Encaissée statuses (first for 95%, then for 5% when the reserve is lifted).

Key characteristics

• Full invoice amount in BT-112; reserve clause in note (BT-21=ABU, BT-22=text).

• EN16931/EXTENDED-CTC-FR do not support structured payment schedules with reserve.

• VAT on debits: full VAT at invoice; credit note if reserve not lifted.

• VAT on receipt: partial Encaissée at 95% payment; second Encaissée at reserve lift (5%).

• Credit note required from seller if reserve is definitively applied (not lifted).

• Typical retention: 5% of invoice amount.

Relationship to other use cases

Use case 26 shares the partial payment concept with use case 4 (Partial Third-Party Payment) and the multiple Encaissée mechanism with use case 34 (Partial Collection). The credit note mechanism for non-lifted reserves is standard. Use case 13 (Subcontracting) and use case 14 (Co-contracting) frequently involve contractual reserves in construction contexts.

Business and tax context

Legal and regulatory framework

Contractual reserves are common in construction, IT projects, and consulting engagements. The invoice must reflect the full contract amount. The reserve is expressed through notes, not structured fields. The seller's VAT obligations depend on whether VAT is on debits or receipt.

Common business scenarios

Construction works

5% retention until defect-free completion certificate.

IT projects

Retention until final acceptance testing passes.

Consulting

Retention until deliverable validation by client.

Tax and accounting implications

For VAT on debits: The full VAT is due at invoice issuance. The reserve is an accounting matter, not a VAT matter, until the reserve becomes definitive (not lifted). If applied, a credit note reverses the reserved amount and its VAT.

For VAT on receipt: Only the collected 95% triggers Encaissée. The 5% triggers a second Encaissée only when the reserve is lifted and payment is received. If the reserve is definitively applied, a credit note is issued and no second Encaissée is needed.

Key data requirements

Implementation considerations

Seller considerations

• Invoice the full amount; express reserve in note BT-21=ABU.

• Track reserve lifecycle: partial Encaissée at initial payment, second at lift, or credit note if applied.

Buyer considerations

• Process the full invoice; manage reserve payment timeline per contract.

General considerations

• Systems must support partial Encaissée linked to reserve management.

• Systems should track reserve lifecycle for credit note generation if not lifted.

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BT-112 total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-21 note subject (ABU)	Invoice/Note
BT-22 note text	Invoice/Note
BT-115 amount due	Invoice/LegalMonetaryTotal/PayableAmount