Description

This use case covers scenarios where a third-party agent gets and processes invoices on behalf of the buyer. The invoice is addressed to the buyer but sent to the agent's electronic address for processing. The agent acts as the buyer's representative, handling validation, approval, and potentially payment instruction. Common examples include outsourced accounts payable functions, expert-comptable services, and purchasing cooperatives.

The seller uses an electronic address given by the buyer or the agent (for example, SIREN_GESTIONTIERS). The invoice stays in the buyer's name, and the buyer keeps all fiscal obligations. The agent may be identified in the invoice using the EXTENDED-CTC-FR profile blocks: EXT-FR-FE-BG-01 (Buyer Agent) or EXT-FR-FE-BG-04 (Addressed To).

Key characteristics

• Invoice addressed to buyer but sent to agent's e-address for processing.

• Agent acts as buyer's representative for validation and approval.

• Optional: Agent identified using EXT-FR-FE-BG-01 (Buyer Agent) or EXT-FR-FE-BG-04 (Addressed To).

• Buyer keeps all fiscal rights and obligations.

• Agent may be delegated rights to create Payment Transmitted status.

• PA-R manages delegation rights based on agent referencing.

Relationship to other use cases

Use case 11 is the foundational use case for third-party invoice processing on behalf of the buyer. Use case 12 (Transparent Intermediary) extends this concept to a specific legal arrangement where the intermediary acts as transparent agent. Use case 3 (Third-Party Payer) addresses payment delegation while use case 11 addresses processing delegation. The distinction is important: use case 11 agents process invoices, while use case 3 payers only pay them.

Business and tax content

Legal and regulatory framework

Standard e-invoicing under Article 289 bis CGI applies. The use of EXT-FR-FE-BG-04 (Addressed To) can satisfy Article 441-9 of the Code du Commerce, which requires the postal address of the entity getting and processing invoices when different from the buyer. The EXTENDED-CTC-FR profile is optional but helps with delegation management on the PA-R.

Common business scenarios

Outsourced accounts payable

Service provider processes invoices for multiple clients.

Expert-comptable

Accountant gets and validates invoices for their client companies.

Purchasing cooperative

Central body processes supplier invoices for member organizations.

Shared service center

Group entity handles AP processing for all subsidiaries.

Tax and accounting implications

The buyer keeps all VAT rights (deduction) and fiscal obligations. The agent's processing role does not create any tax liability for the agent. The buyer must still have access to all invoices for accounting and audit purposes, even when processing is delegated.

Key data requirements

Implementation considerations

Seller considerations

• Use the e-address given by the buyer or agent for invoice routing.

• Optionally use EXTENDED-CTC-FR to identify agent in EXT-FR-FE-BG-01 or EXT-FR-FE-BG-04.

Buyer considerations

• Make sure the delegation framework is properly set up with the agent.

• Keep access to invoices for accounting and audit purposes.

Configuration

• PA-R must support delegation rights management for third-party agents.

• PA-R may offer invoice and status replication to the buyer when the agent processes on a dedicated address.

Note:

The third-party agent needs full processing capabilities on invoices received on behalf of the buyer. The Sovos solution handles this through its interface with granular role-based permissions, letting you grant agents specific action rights (validate, approve, create statuses) for invoices addressed to their managed e-addresses, while keeping full visibility for the principal buyer.

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BG-4 Seller	Invoice/AccountingSupplierParty/Party
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
EXT-FR-FE-BG-04 Addressed to	Invoice/AccountingCustomerParty/Party/ServiceProviderParty/Party