B2C

What B2C needs to be e-reported ? (10.3 and 10.4)

Summary with typical scenarios :

Type of B2C Transaction	What	e-report transaction (10.3)	e-report payment (10.4)
Sale of goods, paid after delivery	Goods	yes	no
Sale of goods, paid immediately	Goods	yes	no
Advance payment for goods where VAT becomes due on the advance	Goods	yes	yes (for the advance)
Service, VAT due on collection	Services	yes	yes
Service, customer pays in several steps	Services	yes	yes (for each collection)
Service with option TVA sur les débits	Services	yes	no
Service already fully prepaid/advance, VAT due on receipt	Services	yes	for the amount received

General documentation

To trigger E-reporting via Billit, the invoice is posted to Billit.

Detailed information for posting invoices for private persons (B2C) via API : https://docs.billit.be/docs/customer-is-private-person .

For valid B2C E-reporting:

		Extra Info
`Name`	Mandatory
`VATLiable`	Mandatory	set to false
`Email`	Optional	useful for sending or differentiating the customers
`Phone`	Optional
Addresses/AddressType	Mandatory	set to InvoiceAddress
Addresses/Country	Mandatory
Adresses : other	Optional
Customer/Nr	Optional	useful for indicating which customer it is

Example for France

Example B2C (transactions) for E-reporting:

{
 "OrderType": "Invoice",
 "OrderDirection": "Income",
 "OrderNumber": "QS-X016254",  
 "OrderDate": "2026-07-07",
  "ExpiryDate": "2026-09-30",
  "Customer": {
    "PartyType": "Customer", //Receiver of the Sales Invoice
    "Nr": "507", //This is customer number from your Customer/Invoicing application (not the technical ID of the Party)
   //"PartyID": 999999,  Optional
    "Name": "Jean Deboeuf",
    "VATLiable": false,  //not subject to VAT.
   // "IBAN" : "BE26310086999929",  optional, does not have to be unique
    //"BIC" : "BBRUBEBB",  optional
    "Language": "E",  
    "Phone" : "+329999999",
    "Email" : "[email protected]",
    "Addresses": [
      {
                "AddressType": "InvoiceAddress",
                "Name": "Jean Deboeuf",
                "Street": "Teststraat",
                "StreetNumber": "99a",
                "Box": "301",
                "Zipcode": "9001",
                "City": "Gent",
                "CountryCode": "BE"
            },
            {
                "AddressType": "DeliveryAddress",
                "Name": "Jean Deboeuf8",
                "Street": "Teststraat",
                "StreetNumber": "99b",
                "Box": "302",
                "Zipcode": "9001",
                "City": "Gent",
                "CountryCode": "BE"
            }
        ]
   },
 "OrderLines": [ 
  {
   "Quantity": 1.02, 
   "UnitPriceExcl": 10.03, 
   "Reference": "915025", 
   "Description": "Box of cookies",  
   "VATPercentage": 20.0
   }
 ]
}

{
 "OrderType": "Invoice",
 "OrderDirection": "Income",
 "OrderNumber": "QS-X016254",  
 "OrderDate": "2026-07-07",
  "ExpiryDate": "2026-09-30",
  "Customer": {
    "PartyType": "Customer", //Receiver of the Sales Invoice
    //"Nr": "507", //This is customer number from your Customer/Invoicing application (not the technical ID of the Party)
    "Name": "Jean Deboeuf",
    "VATLiable": false,  //not subject to VAT.
    "Addresses": [
      {
                "AddressType": "InvoiceAddress",
                "Name": "Jean Deboeuf",
                                "CountryCode": "BE"
            },
        ]
   },
 "OrderLines": [ 
  {
   "Quantity": 1.02, 
   "UnitPriceExcl": 10.03, 
   "Reference": "915025", 
   "Description": "Box of cookies",  
   "VATPercentage": 20.0
   }
 ]
}