Description

This use case is about invoices issued shortly after payment or invoices for which the seller has a debt to the buyer such as an overpayment on a previous invoice, that is equal to at least the total amount with VAT of the invoice, and wishes to settle this debt for the total amount with VAT of the invoice.

Business and tax context

• The invoice is issued after payment is received.

• BT-113 (Prepaid Amount) equals BT-112 (total amount with VAT).

• BT-115 (Amount Payable) equals zero.

• For services with VAT due on receipt, if:

  • The billing framework is S1 or S2.

  • The seller has not opted for debits, so BT-8 is absent or present but meaning "upon payment receipt" (72 in UN/CEFACT CII and 432 in UBL)

  The seller must send the Encaissée status (through a life cycle 6 flow) to its PA-E so that it can be sent to the PPF's CdD and the buyer's PA-R.
  Important:

  You may send this status when the invoice is issued and you must send it during the e-reporting period for payment data. This means you must send this status no later than the end date of the e-reporting payment period. Example: In the case of the standard VAT regime, the 10th of the following month.

Key data requirements

Implementation considerations

Seller considerations

• If the conditions described in Business and tax context are met, create the Encaissée status in parallel with the invoice and transmit it through the PA-E.

Buyer considerations

• No payment action is required because the amount due is zero.

• Focus on goods or services receipt validation.

General considerations

• The issuer's Plateforme Agréée (PA-E) must support transmission of the Encaissée status within the e-reporting payment period.

• Validate that BT-113 equals BT-112 for prepaid invoices.

SCI mapping

Field	SCI path
BT-112 total amount with VAT	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 prepaid	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 payable	Invoice/LegalMonetaryTotal/PayableAmount
BT-9 due date	Invoice/DueDate