France — Supported Use Cases

The French e-invoicing reform defines a set of specific business use cases that Accredited Platforms (Plateformes Agréées) may be required — or may choose — to support. These cases cover a wide range of invoicing scenarios: invoices with additional data, invoices involving third parties, and invoices with specific lifecycle requirements.

According to the XP Z12-014 standard, the use cases described in Chapter 3 are subject to each platform’s commercial policy — platforms are under no obligation to support all of them. Only the nominal invoice exchange case and lifecycle management via Credit Notes and Corrected Invoices are mandatory for all Accredited Platforms.

Legend

Status	Description
Covered	This use case is fully supported.
Covered *	Supported by B2Brouter, but not yet fully activated by the receiving institution (DGFiP or Peppol).
In Progress	In the roadmap and available in the next API version.
Planned	Planned for the September 1st deadline.
Evaluation	Not yet in the roadmap. We are assessing whether we will support it.
On Demand	Not currently planned. Contact us if you need it and we will evaluate it.

Use Cases

This table reflects the current status of use case coverage and will be updated as development progresses.

Last updated: 22.06.2026

Case	Category	Description	Status
1	Multi-order/Multi-delivery	Multi-order (per line, via cac:OrderLineReference / cac:DocumentReference) — Multi-commande (par ligne)	Covered
1	Multi-order/Multi-delivery	Multi-delivery (header-level, multiple delivery notes) — Multi-livraison (en-tête)	In Progress
2	Invoice already paid by a third party or the buyer	Invoice already paid by the buyer or a third party — Facture déjà payée par l’acheteur ou un tiers payeur	Covered *
3	Invoice to be paid by a third party	Invoice to be paid by a third party designated at invoicing — Facture à régler par un tiers payeur connu à la facturation	Covered *
4	Invoice to be paid by a third party	Invoice to be paid by the buyer and partially covered by a known third party (subsidy, insurance…) — Facture partiellement couverte par un tiers connu (subvention, assurance…)	Evaluation
5	Expenses paid by third parties with invoice	Employee expense invoices in the company’s name (e-invoicing) — Frais payés par des salariés avec facture au nom de l’entreprise	Covered *
6	Expenses paid by third parties without invoice	Employee expenses without an invoice (e-reporting of off-invoice transaction data) — Frais payés par des salariés sans facture adressée à l’entreprise	Covered
7	Invoice paid by a third party	Invoice following a purchase paid with a corporate card — Facture suite à un achat payé par carte d’achat	Covered *
8	Invoice payable to a third party	Invoices payable to a third party determined at the time of invoicing (factoring, cash pooling) — Factures payables à un tiers connu à la facturation (affacturage, cash pooling)	Covered *
9	Invoice payable to a third party	Invoice payable to a known third party who also manages ordering/receipt or invoicing (Distributor/Depositary) — Facture payable à un tiers gérant aussi la commande/réception ou la facturation	Covered *
10	Invoice payable to a third party	Invoice payable to a factor unknown when the invoice is created (subrogation) — Facture cédée à un factor inconnu à l’émission (cas de subrogation)	Covered *
11	Invoice with “addressed to” different from the buyer	Invoice with “Invoicee” other than buyer — Facture avec destinataire différent de l’acheteur	In Progress
12	Transparent intermediary	Transparent intermediary as invoice manager for the buyer principal — Intermédiaire transparent gérant les factures pour le compte de l’acheteur	In Progress
13	Subcontracting invoice for direct payment	Invoice to be paid by a third party: subcontracting with direct payment or payment delegation — Facture payable par un tiers : sous-traitance avec paiement direct ou délégation	Evaluation
14	Co-contracting invoice	Invoice to be paid by a third party: co-contracting — Facture payable par un tiers : co-traitance	Evaluation
15	Invoice following an order/payment by a third party on behalf of the buyer	Sales invoice following an order (and possible payment) by a third party on behalf of the buyer — Facture de vente suite à une commande (et paiement) d’un tiers pour le compte de l’acheteur	In Progress
16	Invoice following an order/payment by a third party on behalf of the buyer	Disbursement invoice for reimbursement of the sales invoice paid by the third party — Facture de débours pour remboursement de la facture de vente payée par le tiers	Covered
17a	Invoice issued by a third party, payment intermediary	Invoice payable to a third party, payment intermediary (e.g. Marketplace) — Facture payable à un tiers intermédiaire de paiement (ex. Marketplace)	Covered *
17b	Invoice issued by a third party, payment intermediary and invoicing mandate	Invoice payable to a third party, payment intermediary with billing mandate — Facture payable à un tiers intermédiaire de paiement et mandat de facturation	In Progress
18	Debit notes	Debit note management — Gestion des notes de débit	Covered
19a	Invoices issued under third-party mandate	Invoice issued under billing mandate — Facture émise sous mandat de facturation	Evaluation
19b	Self-billing	Self-billing — Autofacturation	Covered *
20	Pre-payment invoice	Prepayment invoice and final invoice after prepayment (advance already paid) — Facture d’acompte et facture finale après acompte déjà payé	In Progress
21	Pre-payment invoice	Prepayment invoice and final invoice after prepayment (advance to pay) — Facture d’acompte et facture finale après acompte à payer	In Progress
22a	Invoice with allowance	Invoice paid with early payment discount — services with VAT due on receipt of payment — Facture payée avec escompte — services avec TVA sur encaissement	In Progress In staging in late July
22b	Invoice with allowance	Invoice paid with early payment discount — deliveries of goods (or services with VAT on debits) — Facture payée avec escompte — livraisons de biens (ou services avec TVA sur débits)	Covered
23	Self-billing between an individual and a professional	Self-billing between a private individual and a professional — Autofacturation entre un particulier et un professionnel	On Demand
24	Deposit (“Arrhes”)	Management of deposits (Arrhes) — Gestion des arrhes	Covered
25	Gift vouchers and cards	Management of gift vouchers and gift cards — Gestion des bons d’achat et cartes cadeaux	Covered
26	Invoices with contractual reservation clauses	Invoices with contractual reserve clause — Factures avec clause de réserve contractuelle	In Progress In staging in late July
27	Toll tickets	Management of toll receipts — Gestion des tickets de péage	Covered
28	Restaurant receipts	Management of restaurant bills — Gestion des notes de restaurant	In Progress In staging in early July
29	Single Taxable Entity and members of the Single Taxable Entity	Single taxable entity (Article 256 C CGI) — Assujetti unique au sens de l’article 256 C du CGI	Evaluation
30	E-reporting transaction subject to an invoice or “VAT already collected”	VAT already collected — transactions initially processed under B2C e-reporting, subject to subsequent invoicing — TVA déjà collectée — transactions initialement traitées en e-reporting B2C, soumises à facturation ultérieure	In Progress
31	Mixed invoices	”Mixed” invoices with a main transaction and an ancillary transaction — Factures “mixtes” mentionnant une transaction principale et une transaction accessoire	Covered
32	Management of monthly payments	Monthly payments — Paiements mensualisés	In Progress In staging in early July
33	VAT regime on the margin	Transactions subject to the VAT margin scheme — Transactions soumises au régime de la marge	Covered
34	Partial payment receipt and cancellation of payment receipt	Partial receipt of payment and cancellation of receipt of payment — Encaissement partiel et annulation d’encaissement	In Progress In staging in late July
35	Author’s notes	Author’s notes — Notes d’auteur	On Demand
36	Professional secrecy	Transactions subject to professional secrecy and exchange of sensitive data — Transactions soumises au secret professionnel et échanges de données sensibles	Covered
37	Joint ventures	SEP (Sociétés en Participation / Joint Ventures) — SEP (Sociétés en Participation)	Evaluation
38	Invoice sub-lines	Invoices with sub-lines and line groupings — Factures avec sous-lignes et regroupements de lignes	Evaluation
39	Multi-Vendors	Transparent intermediary consolidating sales from multiple sellers — Multi-Vendor Invoice — Intermédiaire transparent regroupant les ventes de plusieurs vendeurs — Facture multi-vendeurs	Evaluation
40	Offsetting between cross-flows	Grouped payments, netting, or compensation in the event of cross-purchases/sales — Paiements groupés, compensation en cas d’achats/ventes croisés	On Demand
41	Barter practices	Barter companies (inter-company bartering) — Sociétés de troc (troc inter-entreprises)	On Demand
42	Tax exemption	Tax exemption management — Gestion de la détaxe	Covered
43	International B2B operations	E-reporting for international B2B — E-reporting pour le B2B international	In Progress In staging in early July
43a	International B2B operations	Triangular transactions — Transactions triangulaires	In Progress
43b	International B2B operations	Stock transfers treated as intra-Community supply — Transferts de stocks traités comme des livraisons intracommunautaires	In Progress
44	Operations with French DROM / COM / TAAF	Transactions with entities established in the DROMs/COMs/TAAFs — Transactions avec des entités établies dans les DROM/COM/TAAF	Covered

---

Implementation Examples

Introduction

In each use case you will find a JSON example with the fields you need to fill in. If you haven’t done so yet, we recommend reading the DGFiP guide first.

Covered

Case 6

Employee expenses without an invoice (e-reporting of off-invoice transaction data) — Frais payés par des salariés sans facture adressée à l’entreprise

The sale takes place between the vendor and the employee as a private individual, so it is not subject to the e-invoicing obligation but to the vendor’s B2C e-reporting. The employee may subsequently request a B2B invoice to recover VAT, which corresponds to use case 30.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedSimplifiedInvoice",
    "type_code": "380",
    "number": "TPV-2026-000341",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "payment_method": 48,
    "extra_info": "#PMT# Carte bancaire #AAB# Comptant",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 100.0,
        "description": "Fournitures de bureau",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 16

Disbursement invoice for reimbursement of the sales invoice paid by the third party — Facture de débours pour remboursement de la facture de vente payée par le tiers

Débours invoices fall outside the scope of the reform, but if exempt lines (category: "O") are combined with VAT-liable lines (category: "S"), the mixed invoice falls within the scope of e-invoicing and must be transmitted.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 30,
    "extra_info": "#PMD# Ref paiement FAC-2026-000516 #PMT# Virement bancaire #AAB# 30 jours net",
    "contact_id": 1313573293,
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 800.0,
        "description": "Remboursement facture de vente reglee pour le compte du client (debours)",
        "taxes_attributes": [
          {
            "name": "TVA",
            "category": "O",
            "percent": 0,
            "comment": "Debours — hors champ TVA art. 267 II CGI"
          }
        ]
      },
      {
        "quantity": 1,
        "price": 50.0,
        "description": "Commission de gestion du tiers",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 18

Debit note management — Gestion des notes de débit

Debit notes do not constitute an invoice and fall outside the scope of e-invoicing. In practice, if the buyer issues one under a billing mandate, it is transmitted as a self-billed credit note (type_code: "261") referencing the original invoice. The amount is positive; the credit note nature is already expressed by the type_code and the reference.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedSelfInvoice",
    "type_code": "261",
    "number": "ND-2026-000077",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 97,
    "extra_info": "#PMD# Compensation ND-2026-000077 #PMT# Compensation entre parties #AAB# Avoir auto-facture (261), mandat de facturation requis",
    "invoice_references": [
      {
        "reference_type": "amend",
        "number": "FAC-2026-000201",
        "series_code": "FAC",
        "date": "2026-05-20",
        "correction_method": "02"
      }
    ],
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 150.0,
        "description": "Regularisation en faveur de l'ACHETEUR",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 24

Management of deposits (Arrhes) — Gestion des arrhes

Deposits (arrhes) are an indemnity with no consideration, outside the scope of VAT and not transmitted via e-invoicing or e-reporting. In commercial practice, a price advance (subject to VAT, type_code: "386") is more common; the example illustrates that case.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "386",
    "number": "ACOMPTE-2026-0009",
    "type_operation": "goods",
    "payment_method": 30,
    "extra_info": "#PMD# Ref paiement ACOMPTE-2026-0009 #PMT# Virement bancaire #AAB# Comptant",
    "contact_id": 1313573293,
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 300.0,
        "description": "Acompte sur commande",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 25

Management of gift vouchers and gift cards — Gestion des bons d’achat et cartes cadeaux

Gift vouchers and cards may be single-purpose (place of taxation and VAT rate known at issuance) or multi-purpose (place and VAT undetermined). The sale of the voucher is invoiced separately; this case covers only the management fee, which is a standard B2B service. (This case is pending regulatory definition and may change in future versions.)

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "COM-2026-000128",
    "type_operation": "services",
    "payment_method": 30,
    "extra_info": "#PMD# Ref paiement COM-2026-000128 #PMT# Virement bancaire #AAB# 30 jours net",
    "contact_id": 1313573293,
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 50.0,
        "description": "Commission / frais de gestion sur bons cadeaux",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 27

Management of toll receipts — Gestion des tickets de péage

Toll tickets are treated as B2C transactions and reported via e-reporting, as the vendor does not identify the customer. If the toll is managed via a subscription or card that identifies the buyer, the transaction falls within the scope of e-invoicing and must be invoiced as F1.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedSimplifiedInvoice",
    "number": "PEAGE-2026-00874",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "payment_method": 48,
    "extra_info": "#PMT# Carte bancaire #AAB# Comptant — Ticket de peage : client non identifie (e-reporting B2C)",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 10.0,
        "description": "Passage peage autoroute",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

---

Covered *

Covered *

The following use cases are supported by B2Brouter, but not yet fully activated by the receiving institution (DGFiP or Peppol). Their structure may change at the time of activation by the institution.

Case 2

Invoice already paid by the buyer or a third party — Facture déjà payée par l’acheteur ou un tiers payeur

Invoice already paid (e.g. an order paid in advance): the amount paid is reported in payments_on_account, which matches the VAT-inclusive total and brings the outstanding amount to 0. The payment method is whichever was used (the example shows a bank transfer); only if it is a transfer (payment_method: 4) must you provide bank_account_id .

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000777",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "type_operation": "goods",
    "payment_method": 4,
    "payments_on_account": 1200.0,
    "bank_account_id": "<your company's bank account id>",
    "extra_info": "#PMD# Ref paiement CMD-2026-000777 #PMT# Virement bancaire #AAB# Facture deja payee — Net a payer 0",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Commande payee a la commande",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 3

Invoice to be paid by a third party designated at invoicing — Facture à régler par un tiers payeur connu à la facturation

Standard B2B invoice; the third-party payer is managed by the buyer (transparent to the seller, not reported on the invoice). The payment method is whichever applies (the example uses a bank transfer); only if it is a transfer (payment_method: 4) must you provide bank_account_id.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000312",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 4,
    "bank_account_id": "<your company's bank account id>",
    "extra_info": "#PMD# Ref FAC-2026-000312 #PMT# Virement bancaire #AAB# 30 jours net — Reglement par un tiers payeur a l'initiative de l'ACHETEUR",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 500.0,
        "description": "Prestation de services",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 5

Employee expense invoices in the company’s name (e-invoicing) — Frais payés par des salariés avec facture au nom de l’entreprise

Invoice in the company’s name advanced by the employee, usually already paid (payments_on_account) by whatever method they used (the example shows a card payment). A registration number or identifier is referenced, not personal data (GDPR).

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000455",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "type_operation": "goods",
    "payment_method": 19,
    "payments_on_account": 60.0,
    "extra_info": "#PMD# Ref FAC-2026-000455 #PMT# Carte bancaire #AAB# Frais collaborateur — facture au nom de l'entreprise, matricule XXXX (deja payee, avancee par le salarie)",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 50.0,
        "description": "Fournitures de bureau (note de frais)",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 7

Invoice following a purchase paid with a corporate card — Facture suite à un achat payé par carte d’achat

Invoice already paid with a lodged card (carte logée): the card details go in card_account_attributes (masked card number — last digits only) and the amount paid in payments_on_account.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000628",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 19,
    "payments_on_account": 240.0,
    "card_account_attributes": {
      "account_number": "<last 4-6 digits>",
      "network": "VISA",
      "holder_name": "<the cardholder>"
    },
    "extra_info": "#PMD# Ref transaction CL-2026-33012 #PMT# Carte d'achat (carte logee) #AAB# Facture deja payee — Net a payer 0",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 200.0,
        "description": "Nuitee hotel (deplacement professionnel)",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 8

Invoices payable to a third party determined at the time of invoicing (factoring, cash pooling) — Factures payables à un tiers connu à la facturation (affacturage, cash pooling)

Payment to a factor (or cash pooling) determined at invoicing: their account is referenced in bank_account. For factoring, type_code: 393 and a subrogation mention in #AAB#.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "393",
    "number": "FAC-2026-000801",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 4,
    "bank_account": {
      "type": "iban",
      "iban": "FRXX XXXX XXXX XXXX XXXX XXXX XXX",
      "bic": "XXXXXXXX",
      "name": "<the factor's legal name>"
    },
    "extra_info": "#PMD# Ref FAC-2026-000801 #PMT# Virement bancaire #AAB# 30 jours net — Facture cedee a l'affactureur, subrogation (art. 1346 Code civil)",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Prestation de services (facture affacturee)",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 9

Invoice payable to a known third party who also manages ordering/receipt or invoicing (Distributor/Depositary) — Facture payable à un tiers gérant aussi la commande/réception ou la facturation

Like case 8 but without factoring: type_code: 380 and no subrogation mention; the beneficiary (distributor/depositary) is referenced in bank_account.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000844",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 4,
    "bank_account": {
      "type": "iban",
      "iban": "FRXX XXXX XXXX XXXX XXXX XXXX XXX",
      "bic": "XXXXXXXX",
      "name": "<the beneficiary's legal name>"
    },
    "extra_info": "#PMD# Ref FAC-2026-000844 #PMT# Virement bancaire #AAB# 30 jours net — Beneficiaire du paiement : tiers (distributeur / depositaire)",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Prestation de services",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 10

Invoice payable to a factor unknown when the invoice is created (subrogation) — Facture cédée à un factor inconnu à l’émission (cas de subrogation)

Since the factoring company is still unknown at issuance, an ordinary B2B invoice is sent (type_code: 380, the seller’s account).

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-000867",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "services",
    "payment_method": 4,
    "bank_account_id": "<the seller's bank account id>",
    "extra_info": "#PMD# Ref FAC-2026-000867 #PMT# Virement bancaire #AAB# 30 jours net",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Prestation de services",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 17a

Invoice payable to a third party, payment intermediary (e.g. Marketplace) — Facture à payer à un tiers, intermédiaire de paiement (par exemple sur Marketplace)

Marketplace sale already paid: the intermediary is the beneficiary of the payment (bank_account) and the amount goes in payments_on_account. The intermediary’s commission is a separate invoice.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedInvoice",
    "type_code": "380",
    "number": "FAC-2026-001017",
    "date": "2026-06-15",
    "due_date": "2026-06-15",
    "currency": "EUR",
    "type_operation": "goods",
    "payment_method": 4,
    "payments_on_account": 1200.0,
    "bank_account": {
      "type": "iban",
      "iban": "FRXX XXXX XXXX XXXX XXXX XXXX XXX",
      "bic": "XXXXXXXX",
      "name": "<the intermediary's legal name>"
    },
    "extra_info": "#PMD# Ref FAC-2026-001017 #PMT# Virement bancaire (encaissement via intermediaire de paiement) #AAB# Facture deja payee — vente via place de marche, Net a payer 0",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Vente via place de marche",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}

Case 19b

Self-billing — Autofacturation

Self-billing: the buyer issues on behalf of the seller (type: “IssuedSelfInvoice”, type_code: 389), with dedicated numbering per seller and a mention of the mandate in #AAB#. The payment method is whichever applies (the example uses a bank transfer); only if it is a transfer must you provide bank_account.

{
  "send_after_import": true,
  "invoice": {
    "type": "IssuedSelfInvoice",
    "type_code": "389",
    "number": "AF-2026-000045",
    "date": "2026-06-15",
    "due_date": "2026-07-15",
    "currency": "EUR",
    "type_operation": "goods",
    "payment_method": 4,
    "bank_account": {
      "type": "iban",
      "iban": "FRXX XXXX XXXX XXXX XXXX XXXX XXX",
      "bic": "XXXXXXXX",
      "name": "<the seller's legal name>"
    },
    "extra_info": "#PMD# Ref AF-2026-000045 #PMT# Virement bancaire #AAB# 30 jours net — Facture etablie par l'ACHETEUR au nom et pour le compte du VENDEUR (auto-facturation, mandat de facturation)",
    "contact_id": "<contact_id>",
    "invoice_lines_attributes": [
      {
        "quantity": 1,
        "price": 1000.0,
        "description": "Livraison de biens (auto-facturee)",
        "taxes_attributes": [{ "name": "TVA", "category": "S", "percent": 20 }]
      }
    ]
  }
}