Use case 20: Deposit invoice
Use case 20 covers deposit invoices, which are firm advance payments required by French tax law before delivery of goods or services.
Description
A deposit is a firm advance payment before delivery. French tax law (Article 289-I.1.c CGI) requires an invoice for deposits received. VAT is due at receipt of the deposit.
See also Use case 21: Final invoice after deposit, which references this deposit invoice.
Business and tax context
A deposit invoice is required by law when an advance payment is received.
VAT is due at collection of the deposit (both goods and services).
Record the deposit in balance sheet accounts (not profit and loss).
For multiple VAT rates, create separate deposit lines per rate (prorated).
Key data requirements
| Field ID | Description | Value |
|---|---|---|
| BT-3 | Invoice type code | 380 (Commercial invoice) |
| BT-23 | Billing framework | B1/S1/M1 as appropriate |
| BT-113 | Prepaid amount | 0 (no prior payment) |
| BT-115 | Amount due | Full deposit amount |
| BG-3 | Billing reference | Not present (first invoice) |
Implementation considerations
The following sections describe considerations for the seller, the buyer, and platform configuration.
- Seller considerations
Create the deposit invoice with a clear description.
Apply VAT per line (prorate for multiple rates).
Send the Encaissee status when the deposit payment arrives.
Track deposits for final invoice creation (use case 21).
- Buyer considerations
Record the deposit in the supplier advance account (balance sheet).
Track deposits for matching with the final invoice.
Deductible VAT applies at deposit payment.
- Configuration
The Encaissee status is required after deposit payment (VAT due at receipt).
SCI mapping
| Field | SCI path |
|---|---|
| BT-3 invoice type | Invoice/InvoiceTypeCode |
| BT-113 prepaid | Invoice/LegalMonetaryTotal/PrepaidAmount |
| BT-115 payable | Invoice/LegalMonetaryTotal/PayableAmount |