Franchise en base de TVA

Scenario 1 : VAT-number seller and buyer are existing

If seller has VAT-number and includes it in the invoice, then this scenario can be applied.

Guidelines:

VAT % is 0 (Franchise en base de TVA : cannot be used when VAT is > 0)
When VAT number is prsent for both parties :
- Customer
  - When customer has VAT number: mention the VAT number. If you do not have it, ask it or search it.
  - When customer has no VAT number : this is typically when the customer is in a start-up phase. Make sure that the VAT number is received and deliver the invoices at that moment.
- Supplier/Sender
  - Include VAT number (otherwise see scenario 2)
- "VentilationCode": "24", (to trigger tax code "exempt" or E)
- "CustomFields": (Mandatory)
  - "TaxExemptionReason": "TVA non applicable, article 293 B du CGI", //correct description, you can replace it by your own text.
  - "TaxExemptionReasonCode": "VATEX-FR-FRANCHISE" //the official and mandatory Tax Exemption Reason code for Franchise en base.
Remark:
- This is operational for Invoice and Credit Notes, and also for self-bills.

Sample API Json Scenario 1

{
    "OrderNumber": "General02",
    "OrderDate": "2026-09-09T00:00:00",
    "ExpiryDate": "2026-10-04T00:00:00",
    "OrderType": "Invoice",
    "BusinessProcessType": "S1",
    "OrderDirection": "Income",
    "VentilationCode": "24",  //In order to trigger Exempt
    "Currency": "EUR",
    "CustomFields": {
        "TaxExemptionReason": "TVA non applicable, article 293 B du CGI",
        "TaxExemptionReasonCode": "VATEX-FR-FRANCHISE"
    },
    "Customer": {
        "Name": "TestCustomer",
        "Addresses": [
            {
                "AddressType": "InvoiceAddress",
                "Name": "TestCustomer",
                "Street": "teststreet 1",
                "Zipcode": "75001",
                "City": "PARIS",
                "CountryCode": "FR"
            },
                  ],
                "VATNumber": "FR01227010099",
        "PartyType": "Customer",
        "Identifiers": [
            {
                "IdentifierType": "CTC",
                "Identifier": "227010099_TEST",
            },
            {
                "IdentifierType": "SIREN",
                "Identifier": "227010099",
             }
        ],
    },
       "OrderLines": [
        {
            "Quantity": 1.0,
            "UnitPriceExcl": 400.0,
            "Description": "just a single line",
            "VATPercentage": 0.0,
            "Unit": "PCE",
         }

Scenario 2 : How to use when Seller has no VAT-number

Scenario :

for normal Invoice/Credit Note (no Self-Bill)
seller has no VAT-number of no requirement to include VAT number
VAT % is 0 %

Seller information :

do not add VAT number
Siren number number must be present
Supplier set to "VAT liable" : no
Supplier set to "Small business" : yes

Seller information in Billit:

Extra Info :

Scenario 2 : no VAT number
Extra ID : minimum Siren number
CTC is present
Subject to VAT : does not matter
Small business : true

Invoice content:

Ventilation code : Ventilation code 4 on header level.
Tax code generated by Billit is "Z", no Tax Exemption Reason (not applicable for Z)
Billit adds automatically a subject note : cbc:Note#TXD#TVA non applicable, art. 293 B du CGI</cbc:Note>
Send this invoice over Peppol as "regulated", as many french PA's accept this as only type

Background info:

No Tax Exemption Reason (When using Z, this is not applicable)
This methode is allowed in France since removal end of Sept 2026 of validation rules "F1-START-VENDEUR-TVA-G2.33" and "F1-START-ACHETEUR-TVA-G2.33.Status"

Sample Json content for Scenario 2 :

{
    "OrderNumber": "General02",
    "OrderDate": "2026-09-09T00:00:00",
    "ExpiryDate": "2026-10-04T00:00:00",
    "OrderType": "Invoice",
    "BusinessProcessType": "S1",
    "OrderDirection": "Income",
    "VentilationCode": "4",  //In order to trigger Z
    "Currency": "EUR",
    "CustomFields": {
    },
    "Customer": {
        "Name": "TestCustomer",
        "Addresses": [
            {
                "AddressType": "InvoiceAddress",
                "Name": "TestCustomer",
                "Street": "teststreet 1",
                "Zipcode": "75001",
                "City": "PARIS",
                "CountryCode": "FR"
            },
                  ],
                "VATNumber": "FR01227010099",
        "PartyType": "Customer",
        "Identifiers": [
            {
                "IdentifierType": "CTC",
                "Identifier": "227010099_TEST",
            },
            {
                "IdentifierType": "SIREN",
                "Identifier": "227010099",
             }
        ],
    },
       "OrderLines": [
        {
            "Quantity": 1.0,
            "UnitPriceExcl": 400.0,
            "Description": "just a single line",
            "VATPercentage": 0.0,
            "Unit": "PCE",
         }

Combination of Franchise en base de TVA and Self-Bill

See