B2Bi

What has to be e-reported - Summary (10.1 and 10.2)

In case of B2Bi within the European Community, this is a summary of the most regular cases:

Direction	Activity	French VAT Terminology	e-report 10.1 Transaction	e-report 10.2 Payment
FR->EU	Goods – intra-Community supply	TVA sur les débits	yes	no
FR->EU	Service - Standard B2B service – reverse charge	TVA sur les débits	yes	no
FR->EU	Service - with FR VAT due on collection	TVA sur les encaissements	yes	yes
EU->FR	Goods – intra-Community acquisition	TVA sur les débits	yes	no
EU->FR	Standard B2B service – reverse charge in France		yes	no

Keep in mind that there are special scenario's and exceptions, check documentation (including Use Case 43) and if needed your tax consultant.

Most common scenario's in case of B2Bi non-EU :

Direction	Activity	VAT situation	e-report 10.1 Transaction	e-report 10.2 Payment
FR → non-EU	Goods exported from France	Export, VAT exempt	yes	no
FR → non-EU	B2B service, taxable outside France	Typical international B2B service	yes	no
FR → non-EU	Service subject to French VAT, VAT due on collection	FR supplier liable for VAT	yes	yes
FR → non-EU	Service subject to French VAT but TVA sur les débits	VAT due on debit	yes	no
non-EU → FR	Goods imported into France	Import VAT/customs	no	no
non-EU → FR	B2B service taxable in France, reverse charge	FR customer self-accounts VAT	yes	no
non-EU → FR	Goods already located in France, foreign supplier → FR buyer	Usually reverse charge depending on circumstances	Yes where Article 290 scope applies	no
non-EU → FR	Service where foreign supplier itself is liable for FR VAT	Special situation	Reporting responsibility depends on VAT liability	Potentially yes if VAT due on collection

API related POST commands

API command	Required	Result	More info and example
Create invoice : Post v1/order	yes	Document created in Billit, appears in income section	https://docs.billit.be/docs/content-requirements-pa
Send invoice Post v1/order/commands/send	no	Only to activate when you want to send the document to the customer	https://docs.billit.be/docs/send-sales-invoice-france

How will Billit know it is B2Bi ?

Property in Customer Segment	Description
VATNumber	Must be filled with a VAT number
Country of VAT	Country of counter party must have a non-French VAT-number
VATLiable	is by default true when VAT number is filled. setting it to true is can be set but is not mandatory as this is the default value

Types of e-reports in case of B2Bi

Content	Content
Transactions	Summary of invoice or credit note
Payments	Information about payment

What needs to be e-reported in case of B2Bi

Short summary of the main parameters:

What	Income	Expenditure
Transaction 10.3	yes	yes
Payment 10.4	depends	no

*1 Most common decision elements are:

French VAT due on collection (TVA sur les encaissements)? → Flux 10 payment reporting required (10.4)
No French VAT due (export, intra-Community supply, place of supply outside France, etc.) → No Flux 10 payment reporting

For more detailed information on the conditions:

Check French tax legislation documentation
Check with your tax consultant

In case of transfer of ownership for the delivery of goods for export :

Transport to the destination country may be carried out by the seller as part of an international stock transfer, with the sale and transfer of ownership of the goods taking place once they arrive at their destination.
In this case, the sale and transfer of ownership take place on the purchaser's territory and fall outside the scope of international B2B sales e-reporting.

Information about the VAT when no positive Tax Amount

The correct tax information is very important. When the tax amount is not positive, then a specific VAT code is applicable.

The most simple method is to include the ventilation code in the API-content.

Field	Description	Example
OrderDirection	Indicating it is expenditure	"OrderDirection": income"
Ventilation code	Include it when VAT amount is 0, not applicable, exempt	"VentilationCode": "51"
Payment	If the invoice is prepaid, include payment information (alternative : update it as a separate payment message, more info see separate chapter)	`"Paid": true`
Totals of the invoice	When no totals are included, Billit calculates the totals. If totals are included, Billit includes the totals delivered.

The ventilation code triggers Tax information, including :

Taxcategory/Code
Taxcategory/TaxExemptionReason

More information on the ventilation codes for France: https://docs.billit.be/docs/tax-codes-pa-france .

Sample API content for B2Bi

Below examples of B2Bi content (reporting of transactions)

{
   "OrderNumber": "524558888", 
   "OrderDate": "2026-05-6T00:00:00",
   "ExpiryDate": "2026-06-04T00:00:00",
   "OrderType": "Invoice",
   "OrderDirection": "Income",
   "BusinessProcessType": "B1",  //mandatory for B2Bi E-reporting
   "Paid": false,  // at the moment of creation, no payment was received
   "Comments": "additional info",
   "Currency": "EUR",
   "Customer": {
   "Name": "Billit",
   "VATNumber": "BE0563846944",  // indicating customer is VAT liable
   "PartyType": "Customer",  //Income : must be customer
   "VATLiable": true,  // confirms company is VAT liable
   "Addresses": [
        {
        "AddressType": "InvoiceAddress",
        "Name": "Billit",
        "Street": "Oktrooiplein",
        "StreetNumber": "1a",
        "City": "Ghent",
        "Zipcode" : "9001",
        "Box": "301",
        "CountryCode": "BE"  //other country code then FR
        }
   ]
   },
    "OrderLines": [
        {
            "Quantity": 1.00000,
            "UnitPriceExcl": 400.00000,
            "Description": "just a single line",
            "DescriptionExtended": "some extended description",
            "VATPercentage": 0.00,
        }
    ],
}

{
  "OrderNumber": "524558888",   
  "OrderDate": "2026-05-6T00:00:00",
   "ExpiryDate": "2026-06-04T00:00:00",
   "OrderType": "Invoice",
   "OrderDirection": "Income",
   "BusinessProcessType": "B1",  //mandatory for B2Bi E-reporting
   "Paid": false,  // at the moment of creation, no payment was received
   "Comments": "additional info",
   "Currency": "EUR",
   "VentilationCode": "22",
   "Customer": {
   "Name": "Billit",
   "VATNumber": "BE0563846944",  // indicating customer is VAT liable
   "PartyType": "Customer",  //Income : must be customer
   "VATLiable": true,  // confirms company is VAT liable
   "Addresses": [
        {
        "AddressType": "InvoiceAddress",
        "Name": "Billit",
        "Street": "Oktrooiplein",
        "StreetNumber": "1a",
        "City": "Ghent",
        "Zipcode" : "9001",
        "Box": "301",
        "CountryCode": "BE"  //other country code then FR
        }
   ]
   },
    "OrderLines": [
        {
            "Quantity": 1.00000,
            "UnitPriceExcl": 400.00000,
            "Description": "just a single line",
            "DescriptionExtended": "some extended description",
            "VATPercentage": 0.00,
        }
    ],
}