Description

This use case covers periodic services (energy, water, telecoms, and so on) where customers make monthly estimated payments throughout the year, and an annual settlement invoice is issued based on actual consumption. The annual invoice may result in either a complement (underpayment) or a credit (overpayment).

For B2C customers, monthly payments without invoices are declared through e-reporting (Flux 10.4 for each collection if VAT on receipt). The annual invoice is declared through Flux 10.3. For B2B customers, the annual invoice follows standard e-invoicing. Monthly payments before the invoice trigger Encaissée statuses if VAT is on receipt. The annual invoice sets BT-113 to the sum of monthly payments already received.

Per the rescrit of June 5, 2025 (BOI-RES-RVA-000209-20250605), monthly payments without an invoice still need Encaissée reporting for each payment when VAT is on receipt.

Key characteristics

• Monthly estimated payments (11 months) followed by annual settlement invoice (12th month).

• B2C: Flux 10.4 per monthly collection (if VAT on receipt); Flux 10.3 for annual invoice.

• B2B: Encaissée per monthly payment (if VAT on receipt); standard e-invoice for annual settlement.

• Annual invoice: BT-112=actual annual amount, BT-113=sum of monthly payments, BT-115=complement or credit.

• If overpaid: credit note or negative BT-115 with adjustment.

• Rescrit June 5, 2025 confirms monthly Encaissée obligation for pre-invoice payments.

Relationship to other use cases

Use case 32 extends use case 34 (Partial Collection) with the concept of pre-invoice payments. The annual settlement invoice is similar to use case 21 (Final Invoice after Deposit) in structure (BT-113 = prepaid, BT-115 = remaining). The B2C e-reporting aspects align with use case 6 and use case 27. The monthly Encaissée mechanism is unique to use case 32.

Business and tax context

Legal and regulatory framework

Monthly payment plans are standard practice for utilities and recurring services. The rescrit of June 5, 2025 clarified that each monthly payment triggers an Encaissée obligation when VAT is due on receipt, even without a formal invoice. This gives the tax administration visibility into the timing of actual payments for VAT pre-filling purposes.

Common business scenarios

Energy (electricity, gas)

Monthly estimated payments, annual meter reading and settlement.

Water supply

Monthly payments, periodic actual consumption adjustment.

Telecommunications

Monthly plan payments with annual reconciliation.

Insurance premiums

Monthly payments with annual premium adjustment.

Tax and accounting implications

For B2B with VAT on receipt: each monthly payment triggers an Encaissée with the collected amount and VAT breakdown. The annual invoice then reconciles all payments. If a credit is due (overpayment), a credit note or adjustment is needed. The seller must track the cumulative payments against the annual invoice for proper Encaissée management.

Key data requirements

Annual settlement invoice (B2B):

Implementation considerations

Seller considerations

• Track monthly payments per customer for BT-113 in the annual invoice.

• Create Encaissée per monthly payment if B2B with VAT on receipt.

• Handle overpayment through a credit note if actual is less than estimated.

Buyer considerations

• Reconcile the annual invoice with monthly payments made.

• Process complement payment or get credit for overpayment.

General considerations

• Systems must support pre-invoice payment tracking and Encaissée generation per payment.

• The issuer's Plateforme Agréée (PA-E) must support periodic e-reporting (B2C) and per-payment Encaissée (B2B).

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BT-112 total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 prepaid (monthly sum)	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 amount due	Invoice/LegalMonetaryTotal/PayableAmount
BG-14 invoice period	Invoice/InvoicePeriod
BT-73 period start	Invoice/InvoicePeriod/StartDate
BT-74 period end	Invoice/InvoicePeriod/EndDate