Description

This use case covers B2B purchases made through a marketplace or payment intermediary. The buyer orders and pays the intermediary (for example, an online marketplace), who collects the full payment. The seller then delivers the goods or services and issues an invoice to the buyer. Because payment has already been made to the intermediary, the invoice is treated as already paid (BT-113=BT-112, BT-115=0).

Two invoices exist in this scenario:

F1 invoice

The sales invoice from the seller to the buyer (already paid through the marketplace)

F2 invoice

A separate commission invoice from the marketplace to the seller for the intermediation service.

The marketplace must inform the seller when the buyer has paid so the seller can issue Encaissée if required.

Key characteristics

• Buyer orders and pays through marketplace or intermediary.

• F1 (Sales invoice): Seller to buyer, already paid (BT-113=BT-112, BT-115=0).

• BG-10 (Payee) identifies the marketplace as payment beneficiary.

• F2 (Commission invoice): Marketplace to seller for intermediation service.

• Marketplace must inform seller of buyer payment for Encaissée.

• Standard B2B e-invoicing flow for F1; F2 is a separate standard invoice.

Relationship to other use cases

Use case 17a combines elements of use case 2 (Already Paid) for the F1 invoice semantics and use case 8 (Payee designation) for the marketplace identification in BG-10. Use case 17b extends this scenario by adding a billing mandate where the marketplace also creates the invoice on behalf of the seller. The F2 commission invoice follows standard e-invoicing.

Business and tax context

Legal and regulatory framework

Standard B2B e-invoicing under Article 289 bis CGI applies to F1. The marketplace acts as payment intermediary, not as seller. The seller keeps all fiscal obligations including Encaissée. F2 is a standard service invoice between the marketplace (as seller) and the seller (as buyer).

Common business scenarios

B2B marketplace

Enterprise purchases supplies through an online B2B platform.

Professional services marketplace

Company hires consultants through an intermediary platform.

Industrial parts marketplace

Manufacturer orders components through a centralized platform.

Tax and accounting implications

F1 is already paid from the buyer's perspective. If VAT is due on receipt, the seller must issue Encaissée when the marketplace confirms buyer payment. The marketplace's commission (F2) is a taxable service subject to normal VAT rules. The seller gets the order amount minus the commission.

Important: The marketplace must inform the seller of the buyer's payment so the seller can create the Encaissée status. The marketplace does not substitute for the seller's fiscal obligations.

Key data requirements

Implementation considerations

Seller considerations

• Use BG-10 to identify the marketplace as payee; the invoice is already paid (BT-113=BT-112).

• Track marketplace payment confirmations for Encaissée obligations.

• Process the F2 commission invoice from the marketplace as a standard purchase invoice.

Buyer considerations

• Invoice F1 is already paid; no payment action is needed.

• Process and approve F1 for accounting and VAT deduction.

General considerations

• Systems must support already-paid invoice handling (BT-113=BT-112).

• The marketplace must have a channel to notify the seller of buyer payment for Encaissée.

Note:

The payment intermediary (marketplace) needs visibility into the invoice lifecycle to manage payment settlement and commission reconciliation. The Sovos solution handles this through its interface with granular role-based permissions, letting marketplace operators track invoice approvals and confirm payment settlements for Encaissée triggering.

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BG-10 Payee	Invoice/PayeeParty
BT-59 Payee name	Invoice/PayeeParty/PartyName/Name
BT-112 Total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 Prepaid	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 Amount due	Invoice/LegalMonetaryTotal/PayableAmount
BT-84 Payment account	Invoice/PaymentMeans/PayeeFinancialAccount/ID