Description

Unlike use case 5, where the invoice is in the company name, the sale in use case 6 is between the seller (a taxable person) and the employee (a non-taxable individual). This transaction does not fall under the B2B e-invoicing obligation but is subject to the B2C e-reporting obligation for the seller.

The seller must declare this sale in their B2C e-reporting: daily cumulative sales (Flux 10.3), and if VAT is due on receipt, in the collection e-reporting (Flux 10.4). The employee may submit a copy of the receipt to their employer for reimbursement.

An important alternative flow exists: the employee or company may subsequently request a B2B electronic invoice from the seller using billing framework S7/B7 (meaning VAT has already been collected through e-reporting). This lets the company claim VAT deduction. The original e-reporting remains valid and is not canceled.

Key characteristics

• Main flow: B2C transaction, not subject to B2B e-invoicing.

• Seller declares sale in e-reporting: Flux 10.3 (daily sales) and Flux 10.4 (if VAT on receipt).

• No Flux 1, no Flux 2/3, no lifecycle statuses in the main B2C flow.

• Employee submits receipt to employer for internal reimbursement.

• Alternative flow: Optional B2B invoice with framework S7/B7 for VAT deduction.

• If the alternative B2B invoice is issued, the original e-reporting remains valid (VAT already collected).

• See use case 30 for detailed S7/B7 framework specifications.

Relationship to other use cases

Use case 6 is fundamentally different from use case 5 because the invoice is in the employee's name (B2C) rather than the company name (B2B). The VAT deductibility for the company is questionable without a B2B invoice, which is why the alternative flow (S7/B7 framework) exists. Use case 30 provides detailed specifications for the S7/B7 billing framework. The B2C e-reporting aspects align with general e-reporting obligations rather than e-invoicing.

Business and tax context

Legal and regulatory framework

The B2C sale is subject to e-reporting obligations under the French e-invoicing reform, not e-invoicing. The seller must include this transaction in daily cumulative B2C sales declarations (Flux 10.3) sent to the PPF through their Plateforme Agréée (PA-E).

If the employee or company requests a B2B invoice after the fact, the seller can issue one using billing framework S7/B7, which signals to the tax administration that VAT has already been collected through e-reporting. This mechanism prevents double-counting of VAT.

Common business scenarios

Restaurant meal

Employee pays personally, receives personal receipt, submits for reimbursement.

Taxi or transport

Employee pays personally, gets receipt in their name.

Small purchases

Employee buys supplies with personal card, gets receipt.

Conference registration

Employee registers personally, later needs company invoice for VAT.

Tax and accounting implications

In the main B2C flow, the company cannot deduct VAT because there is no B2B invoice. If VAT deduction is needed, the alternative B2B invoice with S7/B7 framework must be requested. This B2B invoice follows the normal e-invoicing flow (Flux 1, 2, lifecycle statuses) but with a special framework code indicating VAT was already collected.

The original e-reporting (Flux 10.3/10.4) remains in effect and is not canceled when the alternative B2B invoice is issued.

Important: The main B2C flow involves e-reporting (Flux 10.3/10.4), not e-invoicing (Flux 1/2). No lifecycle statuses apply. The alternative B2B flow (S7/B7) follows standard e-invoicing but indicates VAT was already collected.

Key data requirements

Main flow (B2C e-reporting)

Field ID	Description	Value
Flux 10.3	Daily B2C sales	Cumulative daily sales amount
Flux 10.4	B2C collections	If VAT on receipt, collection data

Alternative flow (B2B invoice — S7/B7)

Field ID	Description	Value
BT-3	Invoice type code	As of April, 2026, Sovos supports this use case only when the invoice type is pre-paid (code 386).
BT-23	Billing framework	S7/B7 (VAT already collected)
BG-7	Buyer block	Company (employer) information
BT-113	Prepaid amount	= BT-112 (already paid)
BT-115	Amount due	= 0

Implementation considerations

Seller considerations

• Include B2C sales in daily e-reporting (Flux 10.3).

• If VAT on receipt, also report collections (Flux 10.4).

• Be able to issue a subsequent B2B invoice with S7/B7 framework on request.

• The original e-reporting is not canceled when the B2B invoice is issued.

Buyer considerations

• Without a B2B invoice, VAT deduction is uncertain.

• Request a B2B invoice from the seller for VAT deduction (S7/B7).

• Internal reimbursement process handles employee expense claims.

General considerations

• The issuer's PA (PA-E) must support e-reporting transmission (Flux 10.3, 10.4).

• Systems must support S7/B7 billing framework for the alternative flow.

SCI mapping

Field	SCI path
BT-3 invoice type	Invoice/InvoiceTypeCode
BT-23 billing framework	Invoice/InvoicePeriod/DescriptionCode
BG-4 seller	Invoice/AccountingSupplierParty/Party
BG-7 buyer	Invoice/AccountingCustomerParty/Party
BT-112 total TTC	Invoice/LegalMonetaryTotal/TaxInclusiveAmount
BT-113 prepaid amount	Invoice/LegalMonetaryTotal/PrepaidAmount
BT-115 amount due	Invoice/LegalMonetaryTotal/PayableAmount

Note: The main B2C flow uses e-reporting, not invoice format. The mappings below apply to the alternative B2B invoice only.