Franchise en base de TVA

How to use when VAT-number seller and buyer are existing

When this VAT regime must be applied, see guidelines below:

VAT % is 0 (Franchise en base de TVA : cannot be used when VAT is > 0)
VAT number is required 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 (mandatory !)
- "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 (VAT-number seller and buyer are existing)

{
    "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",
         }

How to use when Seller or Buyer has no VAT-number

In this case:

For normal Invoice or Credit Note, seller information :
- do not add VAT number
- Siren number number must be present
- Supplier set to "VAT liable" no
Ventilation code : no code or Ventilation code 4.
Tax code generated by Billit is Z
- No Tax Exemption Reason (not applicable for Z)
Possible since removal end of Sept 2026 of validation rules F1-START-VENDEUR-TVA-G2.33 and F1-START-ACHETEUR-TVA-G2.33.
Status,
- In preparation at Billit, not supported yet
- Send this invoice over Pepopl as "regulated", as many french PA's accept this as only type