Description

This use case covers the scenario where the seller delegates invoice creation to a third-party Facturant (billing mandate holder). The Facturant creates and sends invoices on behalf of the seller through a Plateforme Agreee (PA). The seller keeps all fiscal obligations including VAT declarations and the Encaissee status creation.

Two operational models exist. In the first, the seller gives invoice data (including invoice number) to the Facturant, who formats and sends it. In this case, the seller may use a dedicated invoice number series for mandated invoices. In the second, the Facturant creates invoices from its own data (for example, it organized the sale), maintaining a dedicated chronological number series per seller.

The Facturant is identified in the invoice using the EXT-FR-FE-BG-05 block in the EXTENDED-CTC-FR profile. The invoice's BG-4 block always has the seller's information. The PA-E used for transmission can be either the seller's PA-E (which the Facturant has access) or the Facturant's own PA-T, with the seller registered on the platform.

Key characteristics

• Facturant creates invoices on behalf of the seller under billing mandate.

• BG-4=seller (always); EXT-FR-FE-BG-05=Facturant.

• Two options: seller gives data (option 1) or the Facturant creates from its own data (option 2).

• Dedicated chronological invoice number series per seller required.

• The PA-E can be the seller's PA (with Facturant access) or the Facturant's PA-T (with the seller registered).

• The seller must get all invoice copies and lifecycle statuses.

• The facturant must know the seller's VAT regime (important for basic exemption).

• Seller responsible for the Encaissee (may delegate to the Facturant).

Relationship with other use cases

Use case 19a is the general billing mandate case. Use case 17b (Marketplace with billing mandate) is a specific application where the Facturant is also a payment intermediary. Use case 19b (Self-Billing/Auto-facturation) is the special case where the buyer acts as the Facturant. Use case 12 (Transparent Intermediary for seller) applies when the Facturant is a transparent intermediary acting as the seller's principal (commettant).

Business and tax context

Legal and regulatory framework

Billing mandates are regulated by BOI-TVA-DECLA-30-20-10 (articles 340-560). The mandate must be set up in writing. The Facturant must maintain dedicated invoice number series per seller. The seller can end the mandate at any time. All invoices created under the mandate must be accessible to the seller.

Common business scenarios

Outsourced billing

Seller delegates invoice creation to a billing service provider.

Distributor invoicing

Distributor creates invoices on behalf of the manufacturer.

Franchise networks

The franchisor handles invoicing for franchisees.

Marketplace (see use case 17b)

The platform creates invoices for sellers.

Tax and accounting implications

The seller keeps all fiscal obligations. The Facturant must accurately show the seller's VAT regime. If the seller is franchise en base, the Facturant must handle the absence of VAT correctly and be able to accommodate threshold changes.

Key data requirements

Implementation considerations

Seller considerations

• Set up billing mandate in writing; communicate VAT regime and changes.

• Monitor invoices created by the Facturant for accuracy and fiscal compliance.

• Responsible for Encaissee (may delegate creation to the Facturant with appropriate rights).

Buyer considerations

• Standard invoice processing; no specific action is needed for mandated invoices.

General considerations

• The PA-E must support Facturant invoice creation with BG-4=seller and EXT-FR-FE-BG-05=Facturant.

• The PA-E must support invoice or status replication to the seller.

• The systems must maintain dedicated invoice number series per seller per Facturant.

Note: The Facturant (billing mandate holder) needs the ability to create, send, and manage invoices on behalf of multiple sellers, while each seller needs visibility into their invoice portfolio. The Sovos solution handles this through its interface with role-based permissions, letting Facturants manage invoice creation across multiple mandates while sellers keep full read access and Encaissee management capabilities.

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BG-4 Seller	Invoice/AccountingSupplierParty/Party
EXT-FR-FE-BG-05 Facturant	Invoice/AccountingSupplierParty/Party/ServiceProviderParty/Party
BG-7 Buyer	Invoice/AccountingCustomerParty/Party
BT-1 Invoice number	Invoice/ID
BT-34 Seller e-address	Invoice/AccountingSupplierParty/Party/EndPointID