Description

This use case covers the scenario where a third-party agent orders goods or services and potentially pays for them on behalf of the buyer. A primary example is media buying, where an agence media (agent) places advertising orders with regies publicitaires (sellers) on behalf of an annonceur (buyer or advertiser).

The agent gets invoices on a dedicated electronic address (for example, SIREN_ACHATPUB) managed through its Plateforme Agréée (PA-TR). The agent processes, validates, and may pay invoices using funds obtained from the buyer (appel de fonds). The invoice identifies the agent through the EXT-FR-FE-BG-01 (buyer agent). The agent issues a separate service invoice to the buyer for the intermediation service.

Key characteristics

• The agent orders and potentially pays on behalf of the buyer.

• Invoices are addressed to the buyer but routed to the agent's PA-TR (for example, SIREN_ACHATPUB).

• EXT-FR-FE-BG-01 (buyer agent) identifies the agent in invoices.

• The agent processes, validates, and creates lifecycle statuses on behalf of the buyer.

• The agent pays using funds from the buyer (appel de fonds mechanism).

• The agent issues a separate service invoice to the buyer for the intermediation fee.

• The buyer keeps access to invoices and lifecycle through the PA-TR.

Relationship to other use cases

Use case 15 extends use case 11 (third-party processes for the buyer) by adding the ordering and payment abilities. It is closely related to use case 12 (transparent intermediary) but may involve more active commercial roles. Use case 3 (third-party payer) applies to the payment aspect. The appel de fonds mechanism and separate service invoice are unique to use case 15.

Business and tax context

Legal and regulatory framework

Standard electronic invoicing applies. The agent's role is that of a buyer Agent under the EXTENDED-CTC-FR profile. The separate service invoice follows standard B2B electronic invoicing. For VAT on receipt, the agent's payment on behalf of the buyer triggers Encaissee, and the buyer needs visibility for deductible VAT timing.

Common business scenarios

Media buying

An agency buys advertising space on behalf of advertisers.

Travel management

An agent books travel and accommodation for a corporate client.

Procurement agency

A central body orders and pays for supplies on behalf of its members.

Tax and accounting implications

The buyer keeps VAT deduction rights on supplier invoices (F1...Fn). The agent's service invoice has its own VAT treatment. Encaissee management involves coordination between agent payment and buyer fund provision.

Key data requirements

Implementation considerations

Seller considerations

• Use the e-address provided by the agent or buyer and identify the agent in EXT-FR-FE-BG-01.

Buyer considerations

• Set up a delegation framework with the agent for ordering, validation, and payment.

• Maintain access to invoices for accounting and VAT deduction.

General considerations

• The PA-TR must support agent delegation for ordering, validation, payment, and status creation.

• The PA-TR should support appel de fonds tracking and fund use reporting.

Note:

The buyer agent (for example, agence media) needs full processing, validation, and payment abilities on invoices managed on behalf of the buyer. The Sovos solution handles this through its user interface with granular role-based permissions. This means agents can manage invoice dossiers, create payment statuses, and coordinate fund use while the main buyer keeps full visibility.

SCI mapping

Field	SCI path
BT-3 Invoice Type	Invoice/InvoiceTypeCode
BG-7 BUYER	Invoice/AccountingCustomerParty/Party
BT-49 BUYER e-address	Invoice/AccountingCustomerParty/Party/EndpointID
EXT-FR-FE-BG-01 Buyer Agent	Invoice/AccountingCustomerParty/Party/AgentParty