Description

According to Article 256 C of the CGI, an Assujetti Unique (AU) is a group of legally separate entities that are treated as a single taxable person for VAT purposes. This use case covers external transactions, that is, invoices between a member of the AU and a party outside the AU. Transactions between members of the same AU are outside the electronic invoicing scope.

When an AU member issues an invoice to an external party, the invoice must identify both the member (in BG-4 as SELLER) and the AU. The AU identification is achieved through:

• BT-29 with schemeID 0231 containing the AU's SIREN.

• BG-11 (fiscal representative) containing the AU's information including the VAT number (BT-63).

• A mandatory note BT-21=TXD with BT-22=MEMBRE_ASSUJETTI_UNIQUE

Key characteristics

External transactions only (member to non-member)

These transactions are within the electronic invoicing scope.

Internal transactions (member to member)

These transactions are outside the electronic invoicing scope.

BT-29 with schemeID 0231

AU SIREN, which must be listed in the PPF directory.

BG-11 (fiscal representative)

AU information, including the BT-63 AU VAT number.

Mandatory note

BT-21=TXD, BT-22=MEMBRE_ASSUJETTI_UNIQUE.

Flux 1 transcoding

BT-22 transcoded to "Membre d'un assujetti unique".

AU SIREN registration

AU SIREN must be registered in the PPF directory (rule BR-FR-CO-13).

Relationship to other use cases

Use case 29 is structurally a standard electronic invoicing flow with additional AU identification data. The BG-11 (fiscal representative) block is repurposed to carry AU information, which is a French-specific extension. The AU concept is unique to the French tax law and has no direct parallel in other use cases. The exclusion of intra-AU transactions from the electronic invoicing scope is the key distinctive feature.

Business and tax context

Legal and regulatory framework

Article 256 C from the CGI establishes the AU regime. Members of the AU are treated as a single taxable person for VAT purposes. External invoices carry the member's identity but reference the AU for VAT purposes. The AU's SIREN must be registered in the PPF directory. Business rules BR-FR-CO-13, BR-FR-CO-14, and BR-FR-CO-15 enforce the correct AU identification.

Common business scenarios

Corporate group

Parent and subsidiaries form an AU. External sales carry AU identification.

Professional partnerships

Law firms or accounting firms structured as AU members.

Financial groups

Banks and subsidiaries under a common AU for VAT purposes.

Tax and accounting implications

VAT is declared at the AU level, not the individual member level. The AU's VAT number (BT-63 in BG-11) is used in Flux 1 tax reporting. Intra-AU transactions do not generate VAT obligations or electronic invoicing requirements. External transactions follow the standard VAT rules but with the AU as the taxable entity.

Important:

Transactions between members of the same AU are outside the electronic invoicing scope. Only external operations (member to non-member) require electronic invoicing with AU identification.

Key data requirements

Implementation considerations

Seller considerations

• All external invoices must carry AU identification (BT-29, BG-11, TXD note).

• AU SIREN must be registered in the PPF directory before invoicing.

• Intra-AU transactions: do not use the electronic invoicing platform.

Buyer considerations

• Standard invoice processing applies. AU identification is informational for the BUYER.

General considerations

• The issuer's Plateforme Agréée (PA-E) must validate AU SIREN presence in the PPF directory (BR-FR-CO-13).

• The PA-E must enforce mandatory note TXD=MEMBRE_ASSUJETTI_UNIQUE (BR-FR-CO-14).

• The PA-E must ensure BG-11 is populated with AU information (BR-FR-CO-15).

• Flux 1 transcoding: MEMBRE_ASSUJETTI_UNIQUE to "Membre d'un assujetti unique".

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BG-4 seller (member)	Invoice/AccountingSupplierParty/Party
BT-29 AU SIREN	Invoice/AccountingSupplierParty/Party/PartyIdentification/ID
BG-11 fiscal rep (AU)	Invoice/TaxRepresentativeParty
BT-63 AU VAT number	Invoice/TaxRepresentativeParty/PartyTaxScheme/CompanyID
BT-22 note (TXD)	Invoice/Note