Description

This use case covers the transparent intermediary who acts on behalf of the buyer in the negotiation of contracts and sourcing of suppliers. Under VAT law, the transparent intermediary acts in the name and on behalf of the principal. The intermediary appears as the principal's representative in relations with suppliers (BOI-TVA-CHAMP-10-10-40-40).

The key structural element is that the buyer creates an electronic invoicing address (for example, SIREN_GESTIONTIERS) whose management is entrusted to a Platform of the Transparent Intermediary (PA-TR). The intermediary gets invoices sent to this address, processes them on behalf of the buyer, creates lifecycle statuses, and shares the invoice and its lifecycle with the buyer.

Two invoices are involved in this arrangement: The main commercial invoice from the seller to the buyer (processed by the intermediary), and a separate entremise (commission) invoice from the intermediary to the buyer for the intermediation service itself. The entremise invoice follows the standard e-invoicing flow.

Key Characteristics

• Intermediary acts in name and on behalf of buyer (transparent in VAT sense).

• Buyer creates e-address (SIREN_GESTIONTIERS) managed by intermediary using PA-TR.

• Intermediary processes invoices, creates statuses, and may handle payment for the buyer.

• Buyer receives two invoices: Main commercial invoice and separate entremise (commission) invoice.

• Intermediary shares invoice and lifecycle with buyer (using PA-TR or direct integration).

• Intermediary may be delegated Payment Transmitted status creation.

• Optional: Use EXT-FR-FE-BG-01 (Buyer Agent) or EXT-FR-FE-BG-04 (Addressed To) to identify the intermediary.

Relationship to other use cases

Use case 12 is a specific legal variant of use case 11 (Third-Party Processes for Buyer), where the agent is a transparent intermediary under VAT law. The intermediary's role is closer to an Agent d'Acheteur. Use case 19a (billing mandate) covers the mirror scenario where the intermediary acts for the seller. Use case 17b (marketplace with billing mandate) is also related when the marketplace acts as transparent intermediary for the seller.

Business and tax context

Legal and regulatory framework

Under BOI-TVA-CHAMP-10-10-40-40, the transparent intermediary acts for the account and in the name of the principal. Entremise operations are treated as independent service provisions subject to their own VAT regime. The entremise invoice must be issued separately and follows standard e-invoicing needs between two French-established taxable persons.

The principal buyer must keep access to all invoices for accounting purposes. The intermediary must have the proper authorization and technical setup to issue invoices and transmit invoice data on the principal's behalf.

Common business scenarios

Purchasing cooperative

Sources and negotiates with suppliers on behalf of members.

Travel management company

Manages business travel procurement for corporate clients.

Facility management

An agent manages supplier invoices for building maintenance.

Fleet management

An intermediary handles all vehicle-related supplier invoices for corporate fleet.

Tax and accounting implications

The buyer keeps all VAT deduction rights on the main commercial invoice. The entremise invoice has its own VAT treatment as a service provision. The intermediary does not have fiscal obligations related to the main invoice; these stay with the buyer.

The intermediary may prepare a summary document grouping multiple invoices for the buyer to help with payment.

Key data requirements

Implementation considerations