edmundgray
commented
8 months ago The invoice would be treated the same way as a receipt - evidence of the transaction. However as the employer is not mentioned on the invoice, they do not treat it as an invoice.
Background
Expenses invoice, paid by employees (excluding purchase card or corporate card), with invoice
Background
Expenses invoice, paid by employees (excluding purchase card or corporate card), without invoice (car park receipt)
French Use Case n°5: Expenses paid by employees (excluding purchasing cards), with invoice in the company's name (e-invoicing)
Note: Very similar to #45 but with invoice instead of receipt!
This management case covers advances made by an employee in the course of his or her professional activity, and for which an invoice has been issued in the company's name.
In this case, the employee has advanced the costs and the company reimburses them. This case is only valid if the invoice paid by the employee is made out in the company's name, and is therefore the subject of an electronic invoice. The employee is then considered a third-party payer. As this is an individual who is not listed in the directory, he/she cannot be entered in the "INVOICE PAYER" block (EXT-FR-FE-BG-02).
In the case of an invoice paid by an employee who is not in the company's name, this invoice must be declared by the supplier as B2C, and therefore e-reported. It is therefore not declared as B2B, and does not form the subject of an electronic invoice.
Figure 4: Expenses paid by employees
NOTE: The text/pictures of this use case no. 5 were taken from the French government site! The text was extracted from V2.3 - deepl English DOCX and any pictures were taken from V2.2 - original English PDF)