--- title: "Use cases by activity" slug: "cas-d-usage-selon-votre-activité" updated: 2026-09-16T16:03:22Z published: 2026-09-16T16:03:22Z canonical: "help.frisbii.com/cas-d-usage-selon-votre-activité" --- > ## Documentation Index > Fetch the complete documentation index at: https://help.frisbii.com/llms.txt > Use this file to discover all available pages before exploring further. # Use cases by activity The reform does not have the same impact depending on whether you sell to businesses, individuals, public authorities, or customers abroad. Here is how to identify what applies to you. ## Summary table | Type | Flow | How to send the invoice? | | --- | --- | --- | | **Domestic B2B** | FR company → FR company (subject to VAT) | E-invoicing | Electronic invoice transmission mandatory via the PA | | **B2C** | Company → Individual | E-reporting | Sending the invoice PDF via the usual channel + obligation to transmit transaction data via the PA | | **International B2B** | FR company → Foreign company (including Europe) | E-reporting | Sending the invoice PDF via the usual channel + obligation to transmit transaction data via the PA | | **B2G** | Company → Public administration | Chorus Pro | Electronic invoice transmission mandatory via Chorus Pro | | **G2B** | Public administration → Company | Chorus Pro | Electronic invoice transmission mandatory via Chorus Pro | ## B2B — Sales between French companies This is the case most affected by the reform. If you invoice another French company, subject to VAT, and established in France, you are right at the heart of the **e-invoicing** scope. **What changes:** - Your invoice must be issued in a structured format (Factur-X, UBL, or CII). - It must pass through your PA, which routes it to your customer's PA. - Both parties must be connected to an approved platform. - Statuses (sent, received, rejected, paid) are tracked throughout the cycle. **With Frisbii:** the invoice is generated in the structured CII format; an API connection to our partner Approved Platform enables automatic submission of electronic invoices. If you choose your own PA, it is up to you to build the API connection to the PA of your choice. Return statuses are reported back in Salesforce for real-time invoice tracking (accepted, rejected and why…) ## B2C — Sales to individuals If you sell to individuals (not subject to VAT), **no e-invoicing applies**. There is no "electronic invoice" to transmit via a PA within the meaning of the reform. However, you are subject to **e-reporting**. **What you need to do:** - Keep sending your PDF invoice via your usual communication channel. - Transmit your **aggregated transaction data** (amount excl. tax, VAT collected, receipts), broken down by VAT rate and transaction category, to the DGFiP via your approved platform. - The frequency depends on your VAT regime (monthly, bimonthly, or quarterly) according to the schedule below: | | Transaction Data | Payment Data | | --- | --- | --- | | | **Filing period** | **Filing Deadline** | **Deadline for submission to the tax authorities** | **Filing Period** | **Filing Deadline** | **Deadline for submission to the tax authorities** | | **Businesses under the standard monthly tax regime** | 1 st period: between 1 and 10 months | 20th of the month | on the 21st of the month at 8 a.m. | Monthly | on the 10th of the following month | on the 11th of the following month at 8 a.m. | | 2nd period: between 11 and 20 months | 30th of the month | on the 1st of the following month at 8 a.m. | | 3rd period: between 21 and 31 months | on the 10th of the following month | on the 11th of the following month at 8 a.m. | | **Businesses under the standard quarterly tax regime** | One month | on the 10th of the following month | on the 11th of the following month at 8 a.m. | Monthly | between the 25th and the 30th of the following month | on the 1st every two months at 8 a.m. | | **Businesses under the simplified VAT regime** | One month | between the 25th and 30th of the following month | on the 1st of the second month at 8 a.m. | | **Businesses under the VAT exemption regime** | Bimonthly (2 months) | between the 25th and 30th of the following month | on the 1st of the second month at 8 a.m. | Bimonthly (every 2 months) | between the 25th and the 30th of the following month | on the 1st every two months at 8 a.m. | > ⚠️ **Important:** e-reporting also applies to transactions with professionals **not subject to VAT** (exempt associations, exempt medical professions…). Don't confuse "subject to VAT" with "liable for VAT": a company under the VAT exemption scheme is subject to VAT but not liable for it. ## B2G — Sales to public administrations If you invoice a public administration (the State, a local authority, a public institution…), nothing changes for you: **Chorus Pro remains the reference platform** for B2G flows. The 2026 Finance Act confirms that Chorus Pro is the platform for public bodies receiving invoices. You therefore continue to submit your invoices on Chorus Pro, as you have done since 2017-2020 (depending on the size of your company). > 💡 If you're already used to Chorus Pro for your public invoices, the RFE changes nothing about this flow. The challenge for you will instead be managing **in parallel** your private B2B flows with a PA. > > 💡 Frisbii has already offered a Chorus Pro connector since 2019. From Frisbii, submit your Chorus-eligible invoices automatically. Contact your [Customer Success](http://customer-success@frisbii.com) team for more information. ## G2B — Sales from public administrations to companies Public entities will have to issue their invoices in UBL, CII, or Factur-X format, and use Chorus Pro for transmission. ## International B2B — Sales to foreign companies If you invoice a company established outside France, you are not within the scope of e-invoicing (the reform only covers transactions between French companies established in France). However, you are subject to **e-reporting**. **What you need to do:** - Keep sending your PDF invoice via your usual communication channel. - Transmit your international transaction data to the DGFiP: the issuer's SIREN number, the foreign customer's intra-Community VAT number, destination country, amounts excl. tax and VAT, invoice date and number, currency. ## What if your business mixes several types? This is the case for the vast majority of companies. A consulting firm may have domestic B2B customers, customers abroad, and sometimes individuals. In this case, the obligations **add up**: - For domestic B2B customers → e-invoicing. - For customers abroad → e-reporting (international transaction data). - For individuals → e-reporting (aggregated B2C data). The first step is therefore to **map out your invoicing flows**: who are your customers, where are they established, are they subject to VAT? This mapping determines exactly what you need to put in place. > [!CAUTION] > 💡 **In Salesforce**, the transaction type is linked to the nature of your account or accounting record… (Company, Individual, Administration). It's up to you to set up an automation (Salesforce flow) to generate the right flow (e-invoicing or e-reporting) based on your customer's profile. As the owner of your database, you know how to identify your customers. ## What about DROM, COM, TAAF and Monaco? The reform applies according to a precise criterion: the territory concerned must be subject to French VAT. This is why some overseas territories fall within the scope of the reform (e-invoicing), while others are excluded from it (though often still subject to e-reporting). This table starts from the most common case: you (the invoice issuer) are subject to VAT and established in mainland France, Guadeloupe, Martinique, or Réunion. It shows you the regime that applies depending on where your professional customer (subject to VAT) is located. | Customer location | VAT zone? | Applicable regime | | --- | --- | --- | | Mainland France | Yes | E**-invoicing** — mandatory electronic invoice via the PA | | Guadeloupe, Martinique, Réunion | Yes | E-**invoicing** — same regime as mainland France | | Guyane, Mayotte | No | **E-reporting** — VAT does not apply there, these territories are out of scope for e-invoicing | | COM: New Caledonia, French Polynesia, Saint Barthélemy, Saint Martin, Saint Pierre and Miquelon, Wallis and Futuna | No | E**-reporting** — out of scope for e-invoicing | | TAAF (French Southern and Antarctic Lands) | No | E-**reporting** — same treatment as the COM | | Individual or non-VAT-registered customer (regardless of location, including DROM/COM/TAAF) | — | E-**reporting** — B2C is always e-reporting | | Other foreign country (EU or non-EU) | No | E-**reporting** — see the "International B2B" section above | > [!NOTE] > Special case — Monaco > > Monaco is not a French territory, but French VAT applies there under the Franco-Monegasque tax agreement. The regime depends on your customer's registration: (1) Monegasque customer registered with the Menton tax office (SIE de Menton) with a French SIREN number → e-invoicing; (2) Monegasque customer without a French SIREN number → e-reporting. > [!WARNING] > To be confirmed with your accountant > > This point on Monaco is not covered by the official DGFiP FAQ: it is based on specialized professional sources. Please have it validated by your accountant or tax advisor if a significant volume of your customers are based in Monaco.