Description

This use case covers co-contracting arrangements where multiple co-contractors collaborate on a project for a single buyer. One co-contractor acts as Mandataire (lead), responsible for pre-validating (approval) the invoices of other co-contractors and preparing a consolidated summary document attached to their own invoice F2.

Each co-contractor (including the Mandataire) sends their invoice directly to the buyer. The Mandataire is identified as Seller Agent (EXT-FR-FE-BG-03) in the co-contractors' invoices. The billing framework BT-23=S6 distinguishes co-contracting invoices. The Mandataire uses the approval status to signal pre-validation and attaches a summary document (RECAPITULATIF_COTRAITANCE) to their F2 invoice.

Key characteristics

• Multiple co-contractors, one Mandataire (lead) with approval authority.

• All invoices (F1, F2) addressed to the same buyer.

• F1 is BG-7 = buyer, EXT-FR-FE-BG-03 = Mandataire (Seller Agent), BT-23 = S6.

• Mandataire uses approval status on PA-R to pre-validate F1 invoices.

• F2 is Mandataire's own invoice with RECAPITULATIF_COTRAITANCE attachment.

• Common reference (BT-11 project or site ID) groups all F1 and F2 invoices.

• Dedicated e-address recommended: SIREN_COTRAITANCE.

Relationship to other cases

Use case 14 differs from use case 13 in that co-contractors invoice the buyer directly, and not the contractor (titulaire). The Mandataire's role is coordination (approval) rather than hierarchical validation. The concepts from use cases 11 and 12 (third-party processing) apply when a Maitre d'Oeuvre (MOE) manages invoice validation for the buyer. The approval mechanism is unique to use case 14.

Business and tax context

Legal and regulatory framework

Standard B2B e-invoicing applies. The billing framework S6 identifies co-contracting invoices. The Mandataire's approval is a pre-validation step that can be contractually needed by the buyer. If a MOE is involved, they can be designated as a buyer agent (EXT-FR-FE-BG-01) with delegation rights on the PA-R.

Common business scenarios

Construction joint ventures

Multiple contractors collaborate on a building project.

IT consortiums

Multiple IT firms deliver complementary project components.

Engineering projects

Co-contractors provide specialized engineering services.

Tax and accounting implications

Each co-contractor handles their own VAT obligations on their respective invoices. The buyer processes all F1 and F2 invoices as a set, guided by the Mandataire's approval and summary document. Encaissée statuses are managed independently per invoice.

Key data requirements

Implementation considerations

Seller considerations

Co-contractor

Use BT-23=S6 and include Mandataire in EXT-FR-FE-BG-03.

Mandataire

Prepare RECAPITULATIF_COTRAITANCE as an attachment to F2.

Buyer considerations

• Consider the dedicated e-address SIREN_COTRAITANCE for co-contracting invoices.

• Process F1 and F2 as a grouped set using the common project reference.

General considerations

• The PA-R should support the Approved status and Mandataire access rights to co-contractor invoices.

• The PA-R should support grouping invoices by common project reference.

Note: The Mandataire (lead co-contractor) needs access to all co-contractors' invoices for Approved status pre-validation, and optionally a MOE may need similar access for buyer-side validation. The Sovos solution handles this through its interface with role-based permissions, letting Mandataires and MOEs view, validate, and manage grouped co-contracting invoice dossiers.

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BG-7 Buyer	Invoice/AccountingCustomerParty/Party
EXT-FR-FE-BG-03 Seller agent	Invoice/AccountingSupplierParty/Party/AgentParty
BT-23 Billing framework	Invoice/InvoicePeriod/DescriptionCode
BT-11 Project reference	Invoice/ProjectReference/ID