Management of duplicate invoices (invoice that was originally B2C reported as a B2B invoice)
French Use Case n°30:
VAT already collected - Transactions initially processed in B2C e-reporting, subject to subsequent invoicing
This case study illustrates the management of transactions between taxable persons subject to e-invoicing that have been recorded in a cash register software or system (B2C transaction).
More generally, it applies to all cases where the transaction is recorded in a cash register, is subject to B2C e-reporting, and is then billed electronically at the customer's request. In particular, it can be used for restaurant bills that are subsequently invoiced.
Example:
A floral decorator provides both services (event manager) and sales (plants) for B2B (hotel) and B2C (private) customers. He records his transactions via a software or cash register system. He is subject to electronic invoicing for B2B operations and e-reporting for B2C operations. For the latter, he transmits his transaction and payment data at F frequency.
Step 1 - Posting the B2C transaction
The floral decorator carries out a B2C transaction paid for in cash. The Z ticket for the day's activity refers to all the transactions carried out that day. The floral decorator transmits his cumulative transaction data via an e-reporting flow (flow 10.3) and, if he provides services, a payment e-reporting flow (flow 10.4) for each day of the e-reporting period.
Step 2 - Issuing a B2B invoice
One of its customers turns out to be a professional and asks for an invoice in order to exercise the right to deduct.
VAT for its transaction.
The floral decorator then issues an electronic invoice. To neutralize the double accounting of VAT and VAT exclusive, this invoice should mention the corresponding invoicing frame created for this purpose, "VAT already collected". This invoicing frame enables the corresponding invoice data (flow 1) to be transmitted to the tax authorities, indicating that they have already been transmitted via e-reporting (flows 10.3 and 10.4), thus enabling the customer's deductible VAT to be determined, while avoiding double accounting for the retailer.
Figure 31 : Management of invoices with VAT already collected
The specific characteristics of the data and associated management rules are :
The specificities of billing/transaction and payment data transmission are :
Transmission of an e-report of cumulative transaction data (flow 10.3) and payment data (flow 10.4) recorded by the cash register software.
Transmission of invoice with "VAT already collected" billing frame (flow 2)
The "VAT already collected" invoicing frame can be used in other situations, in particular for invoices to be issued when VAT has been declared by a company on its VAT return for the period due and the invoice is subsequently issued.
Background
Management of duplicate invoices (invoice that was originally B2C reported as a B2B invoice)
French Use Case n°30: VAT already collected - Transactions initially processed in B2C e-reporting, subject to subsequent invoicing
This case study illustrates the management of transactions between taxable persons subject to e-invoicing that have been recorded in a cash register software or system (B2C transaction).
More generally, it applies to all cases where the transaction is recorded in a cash register, is subject to B2C e-reporting, and is then billed electronically at the customer's request. In particular, it can be used for restaurant bills that are subsequently invoiced.
Example:
A floral decorator provides both services (event manager) and sales (plants) for B2B (hotel) and B2C (private) customers. He records his transactions via a software or cash register system. He is subject to electronic invoicing for B2B operations and e-reporting for B2C operations. For the latter, he transmits his transaction and payment data at F frequency.
Step 1 - Posting the B2C transaction
The floral decorator carries out a B2C transaction paid for in cash. The Z ticket for the day's activity refers to all the transactions carried out that day. The floral decorator transmits his cumulative transaction data via an e-reporting flow (flow 10.3) and, if he provides services, a payment e-reporting flow (flow 10.4) for each day of the e-reporting period.
Step 2 - Issuing a B2B invoice
One of its customers turns out to be a professional and asks for an invoice in order to exercise the right to deduct.
VAT for its transaction.
The floral decorator then issues an electronic invoice. To neutralize the double accounting of VAT and VAT exclusive, this invoice should mention the corresponding invoicing frame created for this purpose, "VAT already collected". This invoicing frame enables the corresponding invoice data (flow 1) to be transmitted to the tax authorities, indicating that they have already been transmitted via e-reporting (flows 10.3 and 10.4), thus enabling the customer's deductible VAT to be determined, while avoiding double accounting for the retailer.
Figure 31 : Management of invoices with VAT already collected
The specific characteristics of the data and associated management rules are :
The specificities of billing/transaction and payment data transmission are :
The "VAT already collected" invoicing frame can be used in other situations, in particular for invoices to be issued when VAT has been declared by a company on its VAT return for the period due and the invoice is subsequently issued.
NOTE: The above text was taken from case no. 30 of the PDFs - originally from the French government site: https://www.impots.gouv.fr/specifications-externes-b2b (see uses cases V2.2 & our translated use cases V2.3)