Description

This use case covers two related scenarios:

Partial collection

An invoice is paid in multiple installments and each payment triggers a separate Encaissée lifecycle status.

Collection cancellation

A previously reported Encaissée must be reversed through a negative amount.

Each partial payment must be declared with a separate Encaissée lifecycle status (Flux 6) that has the amount collected and the corresponding VAT breakdown. The cumulative Encaissée amounts should eventually equal the full invoice amount. Collection cancellation is achieved by sending an Encaissée status with a negative amount (MDT-215) for the reversed portion.

Key characteristics

• Each partial payment triggers a separate Encaissée status with collected amount.

• Encaissée must include VAT breakdown per tax rate (MDT-207=MEN, MDT-215=amount, MDT-224=rate).

• Multiple Encaissée statuses per invoice (cumulative should equal BT-112).

• Cancellation: Encaissée with negative amount (MDT-215 less than 0).

• Cancellation reasons: reconciliation error, fraudulent/stolen payment, piracy.

• Applies only when VAT is due on receipt (services without debit option).

Relationship to other use cases

Use case 34 provides the general mechanism for partial and cancelled collections referenced by many other use cases. Use case 4 (Partial Third-Party Payment), use case 26 (Contractual Reserve), and use case 32 (Monthly Payments) all use partial Encaissée. Use case 22a (Cash Discount with VAT on receipt) uses the net collection concept. The negative Encaissée mechanism is unique to use case 34 and applies to all cancellation scenarios.

Business and tax context

Legal and regulatory framework

When VAT is due on receipt (services without debit option), each payment triggers a VAT collection event. The tax administration needs visibility into each payment for accurate VAT pre-filling. The negative Encaissée mechanism makes sure that erroneous or cancelled payments are properly reflected in the VAT pre-fill.

Common business scenarios

Installment payments

Service invoice paid in three monthly installments.

Partial dispute

Buyer pays undisputed portion, withholds disputed amount.

Payment reversal

Bank reverses a direct debit due to error.

Fraud

Payment received then reversed due to stolen card or piracy.

Tax and accounting implications

Each Encaissée status has the VAT breakdown for the collected amount. For multiple tax rates, each rate needs a separate MDG-43 entry within the Encaissée. The negative Encaissée reverses the VAT collected on the cancelled payment. The PPF uses these statuses for VAT pre-filling on a cumulative basis.

Important: Each partial Encaissée must include the correct VAT breakdown (MDT-207=MEN, MDT-215=amount TTC, MDT-224=VAT rate). For multiple VAT rates, one entry per rate is needed. A negative Encaissée reverses the original collection.

Key data requirements

Implementation considerations

Seller considerations

• Create Encaissée for each partial payment with the correct amount and VAT breakdown.

• Track cumulative Encaissée against invoice total.

• Use negative Encaissée for payment reversals and cancellations.

Buyer considerations

• Partial payments trigger partial VAT deduction timing (if VAT on receipt).

General considerations

• The systems must support multiple Encaissée per invoice with cumulative tracking.

• The systems must support negative Encaissée amounts for cancellations.

SCI mapping

Use case 34 primarily involves CDAR lifecycle messages (Flux 6), not invoice fields. Standard SCI invoice mappings apply for the original invoice.