Description

The final or definitive invoice is issued after the delivery of goods or the completion of services. It details the full scope of goods or services delivered and references pre-payment invoices from use case 20. The final invoice is recorded in profit and loss (revenue for the seller, expense for the buyer), unlike the pre-payment, which is balance sheet only.

The key challenge is reconciling the VAT already paid on the pre-payments with the VAT on the full delivery. The norm (XP Z12-014, section 3.2.19) describes two approaches for handling advance payment transfers in the final invoice.

Key characteristics

• BT-3 must be 380 (commercial invoice), not 386. As enforced by BR-FR-CO-08, if the billing framework is B4, S4, or M4, BT-3 cannot be 386, 500, or 503.

• BT-23 must be B4, S4 or M4 (signals the final invoice after pre-payment).

• BG-3 must reference pre-payment invoices: BT-25 (number), BT-26 (date), and EXT-FR-FE-02 (type code 386, EXTENDED-CTC-FR only).

• Two options for handling advance payment transfers (see Business and tax context).

• Line items must detail the full goods and services delivered.

• The Encaissée status applies to the final invoice if VAT is on receipt (services).

Relationship to other use cases

Use case 21 follows use case 20 (pre-payment invoice). Pre-payment invoices are referenced in BG-3. The final invoice follows the standard lifecycle rules. If VAT is on receipt, the Encaissée status is transmitted upon payment of the remaining balance (BT-115). Use case 2 (already paid) does not apply to the final invoice because the B4/S4/M4 billing framework is used.

Business and tax context

Legal and regulatory framework

The final invoice must detail the full goods and services, as required by the CGI. BR-FR-CO-08 enforces that BT-3 cannot be 386, 500, or 503 when the billing framework is B4, S4, or M4. The reference to pre-payment invoices in BG-3 is required for proper reconciliation and for the PPF to track the pre-payment and final invoice chain.

Common business scenarios

Single pre-payment + final invoice

30% pre-payment, then 70% balance on the final invoice.

Multiple pre-payments + final invoice

Several progress payments, then final reconciliation invoice.

Pre-payment with multiple VAT rates

The final invoice must reconcile per-rate VAT from the pre-payments.

Advance payment transfer options

Include pre-payment lines (negative lines)

• Invoice lines contain the full deliverables (positive, at the actual amounts).

• Additional negative lines represent advance payment transfers: Quantity = -1, unit price = pre-payment amount.

• Each negative line references the pre-payment invoice at line level through EXT-FR-FE-BG-06 with EXT-FR-FE-137 = 386.

• VAT on negative lines offsets VAT already declared on the pre-payment invoice.

• Enables line-by-line automated accounting reconciliation.

• Requires EXTENDED-CTC-FR profile.

Use the amount paid at the bottom (BT-113 only)

• Invoice lines contain the full deliverables only (no negative lines).

• BT-113 = total of all pre-payments (prepaid amount).

• BT-115 = BT-112 minus BT-113 (remaining balance).

• VAT in BG-23 covers the full delivery, while VAT from pre-payments is reconciled at the declaration level.

• Works with both the EN16931 and the EXTENDED-CTC-FR profiles.

Key data requirements

Final invoice (common to both options)

Field ID	Description	Value
BT-3	Invoice type code	380 (commercial invoice), not 386 (enforced by BR-FR-CO-08)
BT-23	Billing framework	B4, S4, or M4 (final invoice after pre-payment)
BT-25 (in BG-3)	Previous invoice reference	Pre-payment invoice numbers
BT-26 (in BG-3)	Previous invoice date	Pre-payment invoice dates
EXT-FR-FE-02	Previous invoice type code	386 (EXTENDED-CTC-FR only)
BT-113	Pre-paid amount	Sum of all pre-payments
BT-115	Amount due	BT-112 minus BT-113 (remaining balance)

Additional fields for option one (negative lines)

Field ID	Description	Value
BT-129 (transfer line)	Quantity	-1
BT-146/148 (transfer line)	Unit price (net or gross)	Pre-payment amount being transferred
BT-153/154 (transfer line)	Item name or description	Text that describes the pre-payment transfer
EXT-FR-FE-BG-06	Line-level billing ref	Reference to the pre-payment invoice
EXT-FR-FE-137	Line-level previous invoice type	386 (identifies the line as a pre-payment transfer)

Implementation considerations

Seller considerations

• Reference all pre-payment invoices in BG-3 (BT-25, BT-26). Use EXT-FR-FE-02 = 386 with the EXTENDED-CTC-FR profile.

• Include full details from the goods and services in the invoice lines (recorded in profit and loss).

• Calculate BT-113 as the sum of all pre-payments.

• If the seller uses the first option (negative lines), they must reference the pre-payment at the line level in EXT-FR-FE-BG-06 with EXT-FR-FE-137 = 386 for automated accounting.

• Clear the pre-payment liability and recognize revenue.

Buyer considerations

• Match the final invoice with pre-payments using BG-3 references.

• Clear the supplier advance account (balance sheet).

• Pay only the remaining amount (BT-115).

General considerations

• Make sure BT-3 is not 386, 500, or 503 when the billing framework is B4, S4, or M4 (BR-FR-CO-08).

• Support BG-3 billing references for pre-payment invoices.

• Calculate BT-115 = BT-112 minus BT-113.

• For option one, support negative lines with EXT-FR-FE-BG-06 line-level references (requires EXTENDED-CTC-FR).

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BT-23 Billing framework	Invoice/ProfileID
BT-25 Previous invoice ref	Invoice/BillingReference/InvoiceDocumentReference/ID
BT-26 Previous invoice date	Invoice/BillingReference/InvoiceDocumentReference/IssueDate
BT-113 Prepaid	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 Payable	Invoice/LegalMonetaryTotal/PayableAmount