Description

This use case covers the scenario where a B2C transaction was initially processed through e-reporting (Flux 10.3/10.4), and a B2B electronic invoice is later requested by the buyer. This commonly occurs when a taxable person makes a purchase that was initially treated as B2C (for example, at a restaurant, retail store, or online), and later requests a proper B2B invoice for VAT deduction purposes.

The seller issues the B2B invoice with billing framework BT-23=S7/B7, which signals to the tax administration that VAT has already been collected through B2C e-reporting. This prevents double-counting of the seller's collected VAT in pre-filling. The Flux 1 extracted from this invoice is used only for the buyer's deductible VAT pre-filling, not for the seller's collected VAT (which was already declared through e-reporting).

The original e-reporting (Flux 10.3/10.4) remains valid and is not canceled when the B2B invoice is issued. The seller must take care not to double-count the sale and VAT in their accounting.

Key characteristics

• Initial B2C transaction declared through Flux 10.3 (and 10.4 if VAT on receipt).

• Later B2B invoice with BT-23=S7/B7 (VAT already collected).

• Invoice is already paid: BT-113=BT-112, BT-115=0.

• Flux 1 from B2B invoice: used for buyer pre-fill only, not seller collected VAT.

• Original e-reporting remains valid (not canceled).

• Seller must avoid double-counting in accounting (correction entry recommended).

Relationship to other use cases

Use case 30 is referenced by use case 6 (Employee Expenses B2C alternative flow), use case 27 (Toll Tickets), and use case 28 (Restaurant Notes) as the mechanism for issuing B2B invoices after B2C e-reporting. The S7/B7 framework is unique to use case 30 and represents a critical French-specific extension to the billing framework codes. Use case 2 (Already Paid) shares the BT-113=BT-112 semantics.

Business and tax context

Legal and regulatory framework

The S7/B7 billing framework was created for the French reform to bridge B2C e-reporting and B2B e-invoicing. It lets the buyer claim VAT deduction without duplicating the seller's collected VAT declaration. The framework codes S7 (services) and B7 (goods) correspond to the nature of the original transaction.

Common business scenarios

Restaurant

Employee pays personally, company requests B2B invoice after e-reporting (see use case 28).

Retail

Business purchase initially processed as B2C, buyer requests invoice for VAT.

Toll

Anonymous toll passage e-reported B2C, buyer requests B2B invoice (see use case 27).

Online purchase

B2C transaction, buyer gives SIREN for B2B invoice.

Tax and accounting implications

The seller must not double-count the VAT collected. A recommended approach is to pass a correction entry when the B2B invoice is issued, adjusting the B2C sales accounting to show that the transaction is now covered by a B2B invoice. The buyer benefits from VAT deduction through the B2B invoice, which was not possible with the B2C receipt alone.

Important: The billing framework S7/B7 tells the PPF that the Flux 1 from this invoice should be used for buyer VAT deduction pre-filling only, not for seller collected VAT pre-filling (already in e-reporting). The original e-reporting is not canceled.

Key data requirements

Implementation considerations

Seller considerations

• Use BT-23=S7/B7 to signal VAT already collected through e-reporting.

• Do not cancel original e-reporting when issuing a B2B invoice.

• Pass an accounting correction to avoid double-counting VAT collected.

Buyer considerations

• B2B invoice with S7/B7 lets the buyer claim VAT deduction (not possible with B2C receipt alone).

General considerations

• The issuer's Plateforme Agréée (PA-E) must support S7/B7 billing framework and correct Flux 1 generation (buyer pre-fill only).

• POS systems should support excluding or flagging sales that become B2B invoices.

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BT-23 billing framework	Invoice/InvoicePeriod/DescriptionCode
BT-112 total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 prepaid	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 amount due	Invoice/LegalMonetaryTotal/PayableAmount