Invoice "invoiced to" a party other than the buyer

[svanteschubert]

Background

A central department (head office) places an order on behalf of a shop, which receives the goods. The invoice is addressed to the Head Office for processing and payment with the amount charged to the shop in the accounts.

French Use Case n°11 : Invoice with "Addressed to" (INVOICED) different from the buyer (BUYER)

This business case covers the case of a third party (e.g. a management company) managing a company's invoices and accounts. The invoice is made out in the name of the taxable buyer (whose transactions are covered by electronic invoicing), but addressed to a third party. PPF will send these invoices to third parties who are liable for payment and therefore included in the directory.

Figure 10: Invoice with "Addressed to" (INVOICEE) different from buyer (BUYER)

The specific characteristics of the data and associated management rules are :

• The buyer (establishment) must be entered in the buyer block (BG-7).
• The entity to which the invoice is sent must be entered in a new "ADRESSEE A" (INVOICEE) block (EXT-FR-FE-BG-04). If the entity to which the invoice is sent must also pay the invoice, then this entity can also be entered in the "PAYER (EXT-FR-FE-BG-02)" block.
• The invoice will then be sent to this entity / the entity to which this invoice is to be ADDRESSED TO (INVOICED). Below are the procedures for accessing/updating the invoice:
  • The buyer will be able to access the invoice and update its status on the PPF, if the supplier or the "Addressed to" (invoicee) (the company headquarters in our example) are connected to the PPF (Circuit A, B1).
  • If the "Adressé à" (invoicee) is connected to the PPF and the supplier/buyer to a separate PDP (circuit C), the buyer will not have access to the invoice.

The specifics of the life cycle or process :

• Transmission of flow 1 and e-reporting of payment data by supplier's PDP

Services offered by PPF :

• If the third party and the buyer are connected to the PPF, the latter will be able to view the invoice and its lifecycle.
• If both supplier and buyer are connected to the PPF, the latter will have access to the invoice and its lifecycle for consultation purposes
• Actors connected to the PPF will be notified by a lifecycle flow in the event of an invoice status change.

The steps in case 11 are :

Step	Stage name	Responsible player	Description
1	Invoice creation	Supplier	The invoice is created by the supplier and transmitted by his platform (PPF in the example) to the platform of the third party (PDP 1) designated in the ADDRESS A block. A flux 1 is sent in parallel by the supplier's platform for declaration to the tax authorities.
2	Receiving stream 1	PPF
3	Receipt of invoice	Third parties	The third party's PDP 1 makes the invoice available to him. The third party processes the invoice in accordance with the life-cycle procedures prior to the optional "payment forwarded" status. When payment is made by the third party to whom the invoice is addressed, this third party can also be entered in the PAYER block (EXT-FR-FE-BG-02). The third party then pays the invoice and updates the status.
4	Invoice processing and status update before "Payment forwarded
5	Invoice payment to factor and status transmission
6	Receipt of invoice status	Supplier	The supplier's platform (PPF in the example) provides him with the invoice status.
6b	Information on the invoice processing	Buyer	The buyer is informed that the invoice has been processed and paid.
7	Invoice collection	Supplier	Once the buyer has paid a third of the invoice, the latter collects the payment. Information on this action will be entered in the "Cashed" status, which will be completed when the supplier has been paid.
8	Go to à update at status "cashed		Once paid, the supplier updates the "cashed" status on behalf of the third party via its platform (PPF in the example).
9	Reception from status "cashed	Third parties	The third party's PDP 1 provides him with the "cashed" status of the invoice.
9b	Invoice collection information	Buyer	Buyer receives invoice collection information
10	Receiving e-reporting feeds payment details	PPF	The supplier's platform (PPF in the example) accordingly sends the flow e-reporting of payment for declaration to the tax authorities.

NOTE: The text/pictures of this use case no. 11 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)

[edmundgray]

EN 16931-1 R57 identification of the parties that fulfil the following roles at the invoice level, including their legal name and address: — the Seller (including the Seller's trade name); — the Buyer; — the Deliver to party (if different from the Buyer); — the Payee (if different from the Seller); — the Tax representative of the Supplier;

In this case the Head office is the Buyer and the Shop is the Deliver to party