Description

A multi-vendor invoice consolidates invoices from multiple sellers into a single invoice document issued by a principal seller (transparent intermediary) to a single buyer. This is common in sectors where an intermediary aggregates services from multiple providers: water distribution (with sanitation services), vehicle leasing (with insurance and maintenance), taxi reservation companies, toll subscription services, and similar arrangements.

The mechanism uses the sub-line functionality (use case 38) with GROUP lines representing each vendor's unit invoice. Each GROUP line has vendor identification (EXT-FR-FE-BG-12), a unit invoice number (BT-128 with BT-128-1=AFL), and a unit billing framework (BT-128 with BT-128-1=AVV). DETAIL lines under each GROUP have the actual line items. The billing framework BT-23 must be S8/B8/M8 to identify the invoice as multi-vendor.

The PA-E must extract individual unit invoices from the consolidated structure to create separate Flux 1 transmissions per vendor. Rejected or Refused statuses are replicated to secondary sellers' Flux 1 using the PPF. The principal seller manages lifecycle and Encaissée statuses for all unit invoices.

Key characteristics

• BT-23=S8/B8/M8 (multi-vendor billing framework).

• GROUP lines per vendor: EXT-FR-FE-BG-12 (Vendor at line), BT-128/AFL (unit invoice number), and BT-128/AVV (unit framework).

• DETAIL lines under each GROUP: actual items with VAT per vendor.

• PA-E extracts unit invoices from GROUP structure for separate Flux 1 per vendor.

• Unit invoice numbers must be unique (prefixed with vendor legal ID and principal ID).

• Document-level charges or remises apply only to the principal seller's unit invoice.

• All unit invoices must have the same date (BT-2) and type (BT-3).

• Not allowed in self-billing (seller-initiated only).

• EXTENDED-CTC-FR profile required.

Relationship to other use cases

Use case 39 builds directly on use case 38 (Sub-Lines) for the GROUP/DETAIL structure. Use case 12 (Transparent Intermediary) gives the business context for the principal seller's role. The Flux 1 extraction per vendor is unique to use case 39 and needs specific PA-E capabilities. Secondary sellers need access to their unit invoices and lifecycle statuses for accounting and VAT obligations.

Business and tax context

Legal and regulatory framework

Multi-vendor invoices use the EXTENDED-CTC-FR profile with sub-line extensions. Business rules BR-FR-MV-01 through BR-FR-MV-10 enforce the correct structure. Each unit invoice is treated as a separate fiscal document for Flux 1 and VAT pre-filling purposes.

Common business scenarios

Water distribution

Main supply and sanitation services from different providers.

Vehicle leasing

Lease, insurance, and maintenance from different providers.

Taxi platforms

Monthly consolidated invoice covering multiple taxi companies.

Toll subscriptions

Consolidated billing covering multiple toll operators.

Tax and accounting implications

Each unit invoice has its own VAT regime (BT-8 can differ per GROUP). The principal seller manages Encaissée for all unit invoices, but each secondary seller needs the unit invoice data for their own VAT declarations. VAT pre-fill is done per unit invoice (per Flux 1), not on the consolidated invoice.

Important: The PA-E must decompose the multi-vendor invoice into individual unit invoices for Flux 1 creation. Each unit invoice has its own invoice number, vendor identification, VAT breakdown, and billing framework. Rejected or Refused statuses must be replicated per unit invoice.

Key data requirements

Implementation considerations

Seller considerations

• Principal seller: Create the multi-vendor invoice in compliance with BR-FR-MV rules.

• Generate unique unit invoice numbers per secondary seller (prefixed with legal IDs).

• Manage lifecycle and Encaissée for all unit invoices.

• Share unit invoice data with secondary sellers.

Buyer considerations

• The consolidated invoice is transparent to the buyer; standard processing applies.

General considerations

• PA-E must support unit invoice extraction and separate Flux 1 per vendor.

• PA-E should support Rejected or Refused status replication per unit invoice to PPF.

• PA-R must support EXTENDED-CTC-FR with sub-lines and multi-vendor rules.

Note:

Secondary sellers need access to their unit invoices and associated lifecycle statuses for accounting and VAT declaration purposes. The Sovos solution handles this through its interface with granular role-based permissions, letting secondary sellers view their specific unit invoices, track approval statuses, and manage Encaissée attribution within the multi-vendor invoice lifecycle.

Two main approaches exist for addressing this use case:

1. Organize an exchange of individual invoices between each seller and the buyer, where the third party has access to act as the buyer's agent intermediary and integrates expense lines into its own invoices for overall processing by the buyer on an aggregated service.
2. Issue a multi-vendor invoice, producing as many Flux 1 (or Flux 10.1) transmissions as there are individual invoices per seller, and letting the buyer process the invoice as a single invoice. This option is not currently supported by the Sovos solution.

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BT-23 Billing framework (S8/B8/M8)	Invoice/InvoicePeriod/DescriptionCode
EXT-FR-FE-162 Parent line ID	Invoice/InvoiceLine/DocumentReference/ID
EXT-FR-FE-163 Line sub-type	Invoice/InvoiceLine/Note
EXT-FR-FE-BG-12 Vendor at line	Invoice/InvoiceLine/Item/AdditionalItemProperty
BT-128 Unit invoice number (AFL)	Invoice/InvoiceLine/DocumentReference/ID