What happens for a B2C or international invoice?

A B2C invoice or an international B2B invoice does not follow the same path as a B2B France invoice. It must not be deposited as a domestic B2B France electronic invoice: it feeds the e-reporting transaction flow.

Screenshot of the e-reporting action for B2C or international invoices
E-reporting and payment flows are launched separately from B2B France invoice deposit.

For a professional client outside France, Tempolia prepares a unit transaction attached to the invoice. For B2C, data may be aggregated according to applicable reporting rules.

The transmitted flow contains useful tax information:

  • period;
  • declaring company;
  • operation type;
  • amounts excluding VAT, VAT and including VAT;
  • currency;
  • breakdown by VAT rate.

Tempolia keeps the transmission in PA history, with status, tracking identifier and platform response. If the operation is subject to VAT on collection, payments may also feed payment e-reporting. B2C or international payments are then transmitted in the regulatory payment flow.

Screenshot of the e-reporting flow history tab and its status filters
The e-reporting tab lets you find transmitted flows and associated platform responses.

If the operation is subject to VAT on debits, e-reporting transaction is fiscally sufficient for VAT: payments later received do not trigger a PA payment declaration.

The user launches these sends by checking Send e-reporting flows and payments on the Send to PA / eReporting page. The history then makes it possible to check which invoices or payments were included.

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