Description

Lodged cards are commonly used for business travel expenses such as hotel rooms, train tickets, and transportation. The key distinction is that the lodged card is a payment method of the buyer, not a third-party payer. The seller is paid through the card network, and the buyer settles a monthly statement with the Card Manager.

From an e-invoicing perspective, this is equivalent to use case 2 (already paid invoice) with the addition of card payment identification data (BT-87 for card PAN last digits, BT-88 for cardholder name). The buyer can refuse certain purchases, which may lead to dispute management.

Key characteristics

• Lodged card is a buyer payment method, not a third-party payer.

• Similar to use case 2 (already paid): BT-113 = BT-112, BT-115 = 0.

• BT-87 (card last 4-6 digits) is required for payment reconciliation.

• BT-88 (cardholder name) is optional.

• Billing framework: B2/S2/M2 (already paid) or B1/S1/M1.

• Encaissée status required if VAT on receipt (can be concurrent with invoice).

• Buyer pays monthly statement to Card Manager, separate from the e-invoicing flow.

Relationship to other use cases

Use case 7 is fundamentally a variant of use case 2 (already paid invoice) with a lodged card as the payment method. It differs from use case 3 (third-party payer) because the Card Manager is not a third-party payer. The card is a payment instrument of the buyer. The monthly settlement between the buyer and the Card Manager is a separate financial relationship outside the scope of the invoice between seller and buyer. Use case 5 (employee expenses — company invoice) may overlap when an employee uses a lodged card.

Business and tax context

Legal and regulatory framework

The standard B2B e-invoicing framework under Article 289 bis CGI applies. The invoice type code is 380 (standard). The billing framework can be B2/S2/M2 (already paid) or B1/S1/M1 (standard). Card payment information (BT-87, BT-88) is sent within the PaymentMeans block.

Common business scenarios

Business travel

Employee books hotel room using company lodged card.

Train tickets

Employee purchases rail tickets through corporate travel portal.

Car rental

Employee rents vehicle using lodged card for business trip.

Conference expenses

Registration and accommodation paid through lodged card.

Tax and accounting implications

If VAT is due on receipt (services with cash accounting), the Encaissée status must be sent. Because the lodged card payment occurs at the time of purchase, the Encaissée can be sent concurrently with the invoice submission. The Encaissée must be sent within the e-reporting payment data period.

The buyer receives a monthly consolidated statement from the Card Manager, which they settle. This settlement is separate from the individual invoice lifecycle. The buyer may refuse certain charges, leading to dispute or rejection status on the corresponding invoices.

Important: The lodged card is a payment method, not a third-party payer. Do not use EXT-FR-FE-BG-02 (PAYER block) for the Card Manager. Use BT-87 and BT-88 in the PaymentMeans block instead.

Key data requirements

Implementation considerations

Seller considerations

• Capture and include card last 4-6 digits (BT-87) in the invoice.

• Optionally include cardholder name (BT-88).

• If VAT on receipt, the Encaissée can be sent with the invoice (already paid).

• Payment means code should indicate card payment (BT-81 = 48, 54, or 55).

Buyer considerations

• Reconcile invoices with the monthly Card Manager statement.

• May refuse certain charges, triggering dispute or rejection on the invoice.

• Monthly payment to Card Manager is a separate financial process.

General considerations

• The issuer's and the receiver's Plateforme Agréée (PA-E and PA-R, respectively) must support PaymentMeans with card account data.

• The systems should support reconciliation between invoices and card statements.

Note: In lodged card scenarios, the Card Manager may need access to invoice data for reconciliation and dispute resolution. Sovos handles this through its user interface with granular role-based permissions, letting Card Managers view relevant invoices and lifecycle statuses without requiring direct platform-to-platform integration.

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BT-23 billing framework	Invoice/InvoicePeriod/DescriptionCode
BG-4 seller	Invoice/AccountingSupplierParty/Party
BG-7 buyer	Invoice/AccountingCustomerParty/Party
BT-81 payment means code	Invoice/PaymentMeans/PaymentMeansCode
BT-87 card PAN	Invoice/PaymentMeans/CardAccount/PrimaryAccountNumberID
BT-88 cardholder name	Invoice/PaymentMeans/CardAccount/HolderName
BT-112 total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 prepaid amount	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 amount due	Invoice/LegalMonetaryTotal/PayableAmount
BT-9 due date	Invoice/DueDate
BT-84 payment account	Invoice/PaymentMeans/PayeeFinancialAccount/ID