The B2B use cases of the French reform — cas d'usage XP Z12-014

Deep dive · acompte & paiement échelonné

20 · 21Deposit then final invoice

The most common "two-document" pattern. The supplier issues a facture d'acompte (20) when a deposit is agreed, then a facture définitive (21) on completion that restates the full amount and deducts the deposit already invoiced. The final invoice must reference the deposit invoice so the deducted amount and its VAT are traceable. With Flowie: send both as normal invoices and use a link action from the final to the deposit; the deducted line carries the reference.

24Arrhes vs acompte

Legally distinct from an acompte: arrhes can be forfeited (buyer walks away, loses them) or doubled (seller cancels, repays double), whereas an acompte firmly commits both sides. The distinction changes the VAT and cancellation treatment, so it is carried explicitly as the nature of the down-payment rather than left implicit.

32 · 34Instalments & partial collection

Case 32 covers recurring monthly payments against a single engagement; case 34 covers a partial collection followed by cancellation. Both are lifecycle-impacting: each collection is an 212 Encaissée (use partially_paid + remainingAmount for partials, repeatable), and a cancellation resolves via a corrective invoice and, if already accepted, an avoir.

Deep dive · autofacturation & mandats

Self-billing inverts the usual emitter: the buyer (or a mandated third party) issues the invoice on the supplier's behalf, under a prior agreement. The reform keeps this legal but demands the arrangement be explicit on the flow.

• 19b Auto-facturation — buyer issues for the seller. The buyer's platform is the emitter; the seller must be able to contest.
• 19a / 17b Mandat de facturation — a third party issues under an explicit mandate reference; 17b combines this with a third-party payee.
• 23 — self-billing where one party is a private individual (classic in agriculture / producer buy-back).
• 45 Auto-facture bidirectionnelle v1.4 — the newest case: both parties self-bill each other, which needs careful de-duplication so a single economic operation isn't reported twice.

Deep dive · affacturage & tiers payeurs

This is the largest family — anything where someone other than the buyer pays, receives, or manages the invoice. The mechanics hinge on who the payee is and who sees the lifecycle.

• 10 Affacturage (factoring) — the receivable is assigned to a factor; the buyer pays the factor, not the supplier. The invoice names the factor as beneficiary, and the supplier's collection status reflects the factor's receipt.
• 3 · 8 · 9 · 17a Tiers payeur / payee — a known third party, a payee fixed at invoicing, a distributor/depositary, or a payment intermediary settles the invoice.
• 2 · 4 — already-paid invoices, and split payment where the buyer covers part and a third party the rest.
• 11 · 12 · 39 Intermédiaires — a third party receives/processes for the buyer (11), a transparent intermediary manages the invoice (12), or a multi-vendor transparent intermediary (39) — the marketplace pattern.

Deep dive · sous-traitance, co-traitance & débours

• 13 Sous-traitance avec paiement direct — the subcontractor is paid directly (public-works pattern); typically carries autoliquidation (reverse charge) as a VAT mention, since reverse charge is not a numbered case of its own.
• 14 Co-traitance B2B — joint contractors invoice together, each for their share, coordinated by the lead.
• 16 Débours — costs advanced in the client's name and re-billed at cost, excluded from the VAT base; modelled as dedicated lines flagged as débours.

Deep dive · avoir, notes de débit & escompte

Avoir / facture rectificative (credit note) is deliberately not a numbered case: it is a first-class document type. It must reference the original invoice, travel the same circuit, and — if the original was already accepted — accompany the corrective. Send it through the normal document pipeline with the credit-note type and the link to the original.

18 Notes de débit handles debit notes alongside the invoice. 22a / 22b Escompte cover early-payment discounts, split by VAT treatment: 22a for services (VAT on collection), 22b for goods (VAT on delivery) — the split matters because the discount changes the taxable base differently in each regime.

Deep dive · régimes de TVA particuliers

• 33 TVA sur la marge — VAT charged only on the margin (used goods, art, antiques, travel agencies). The taxable base is the margin, not the sale price; carried as a margin-scheme VAT category.
• 42 Détaxe — tax-free sales / refund handling.
• 29 Assujetti unique — the VAT-group "single taxable person": intra-group flows are outside VAT, which the invoice must signal.
• 25 Bons & cartes cadeaux — single-purpose vouchers (VAT at issue) vs multi-purpose (VAT at redemption).
• 30 TVA déjà collectée e-reporting — bridges VAT already collected on a B2C leg into a B2B flow.
• Autoliquidation (reverse charge) — again, an attribute/mention, not a case; the buyer self-assesses the VAT.

Deep dive · e-reporting (B2C & international)

These cases are not invoice exchange — they transmit transaction / payment data to the DGFiP. An integration must not try to route them as structured invoices through the PA network:

• 27 Péage · 28 Restaurant · 6 Frais sans facture — B2C-style receipts reported as data.
• 30 TVA déjà collectée — the B2C→B2B VAT bridge.
• 43 (43a/43b) International — cross-border B2B, triangular operations, and stock transfers reported as data.
• 44 DROM / COM / TAAF — French overseas territories, whose VAT territoriality differs from the metropole.

See the France overview for how e-reporting timing (24 h for payment data) ties into the mandatory lifecycle statuses.

Deep dive · special & edge cases

• 1 Multi-commande / multi-livraison — one invoice covering several orders or deliveries; needs the order/delivery references per line.
• 31 Factures mixtes — an invoice mixing regimes (e.g. B2B lines + e-reporting lines, or goods + services).
• 38 Sous-lignes & regroupements — hierarchical line structure.
• 26 Clause de réserve — retention-of-title / contractual reserve.
• 40 Compensation — netting / set-off across invoices.
• 41 Barter — exchange of goods/services with reciprocal invoices.
• 35 Notes d'auteur · 36 Secret professionnel · 37 SEP — profession-specific and structure-specific cases; 36 restricts line-level detail for confidentiality.