The French Tax Authorities have outlined specific use cases for compliance. This section maps these cases to their corresponding VRBL samples.

Use case No. 1 - Multi-Order / Multi-Delivery Invoices

• Case description: It allows a single invoice to reference multiple purchase orders or delivery addresses at the line level.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE01.xml

Use case No. 2 - Already-paid invoices (buyer or third-party payer)

• Case description: Invoice issued for a transaction already paid, by the buyer or a third party, at the time of issuance (e.g., at a counter).
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE02_PAID_BY_BUYER.xml
  • VRBL_FR_INVOIC_CASE02_PAID_BY_THIRD_PARTY.xml

Use case No. 3 - Known Third-party Payer

• Case description: The invoice is sent to the buyer, but paid by a known third party.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE03.xml

Use case No. 4 - Partial coverage by third-party payer

• Case description: Similar to Case 3, but a third party (e.g., insurer) pays part of the invoice directly to the Seller.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE04.xml

Use case No. 5 - Employee expenses with company invoice

• Case description: Reimbursement of professional expenses where the invoice is correctly addressed to the employer.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE05.xml

Use case No. 6 - Employee expenses without a company invoice

• Case description: Transactions where an employee receives a simple receipt or personal invoice, requiring e-reporting rather than e-invoicing.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE06.xml

Use case No. 7 - Lodged card / purchase card

• Case description: Transactions paid using a company purchasing card where the invoice is considered pre-paid.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE07.xml

Use case No. 8 - Payee known at issuance / Factoring

• Case description: Standard factoring or cash pooling where the beneficiary (Factor) is identified at the moment the invoice is issued.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE08.xml

Use case No. 9 - Payee known at issuance and also involved in order/receipt/invoicing (distributor / depositary)

• Case description: Invoices paid to a known third party who also manages orders, reception, or billing on behalf of the Seller, acting as a distributor or depository for the Seller.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE09.xml

Use case No. 10 - Payee unknown at invoice creation (factoring after issuance / subrogation)

• Case description: Subrogation occurring after the invoice has been transmitted, requiring a status update to notify the Buyer of the new beneficiary.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE10.xml

Use case No. 11 - Invoice processed by a Third Party manager ("Tiers gestionnaire")

• Case description: Invoices received and managed by a third-party service provider (e.g., real estate manager) on behalf of the Buyer.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE11_EXT-FR-FE-BG-04.xml
  • VRBL_FR_INVOIC_CASE11_EXT-FR-FE-BG-04+EXT-FR-FE-BG-02.xml
  • VRBL_FR_INVOIC_CASE11_SIREN_THIRDPARTY.xml

Use case No. 12 - Transparent intermediary managing Buyer invoices

• Case description: A transparent intermediary/agent acting on behalf of the Buyer to manage and process invoices.
• Sample file/s related to the use case:
  • VRBL_FR_INVOIC_CASE12_BT-49 and EXT-FR-FE-BG-01.xml