The independent home seller does not bill like a self-employed person. Depending on their sub-status (agent, buyer-reseller, or broker), the document provided to the client changes its legal nature, and a misclassification can lead to a tax reassessment or a requalification of the contract. Understanding this distinction before drafting anything avoids most of the problems encountered by active VDI.
Receipt or invoice: the legal distinction that the VDI must master
The most common confusion concerns the nature of the document. For a VDI agent, the document given to the client is legally a receipt issued in the name and on behalf of the direct sales company, not a personal commercial invoice. The VDI agent acts as an intermediary: the sale is concluded between the company and the end customer.
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This receipt must not bear the personal SIREN or SIRET number of the VDI. It mentions the references of the company that collects the sale. Using one’s own professional details on this document creates a risk of requalification as an independent commercial activity, with the resulting tax and social obligations.
The VDI buyer-reseller is in a different situation. They purchase products from the partner company and then resell them to their clients in their own name. They therefore issue a standard sales invoice, with their own details. As detailed in a comprehensive guide on the subject of VDI and taxes on Be 2 Biz, this distinction conditions the entire documentary chain.
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The VDI broker, on the other hand, connects seller and buyer without ever holding the merchandise. Their billing document pertains to the commission received, not the price of the product sold.
Mandatory mentions on a VDI buyer-reseller invoice
Only the VDI buyer-reseller issues a proper invoice to the client. This document must include specific mentions to be legally valid.
- The full identity of the VDI (name, address, SIREN number) and that of the client, along with the date of sale and a unique invoice number following a chronological sequence without interruption
- A detailed description of the products sold, the quantity, the unit price excluding tax, and the total amount
- The mention “VAT not applicable, art. 293 B of the CGI” as long as the turnover remains below the thresholds of the VAT exemption, which applies to the vast majority of active VDIs
- The payment terms (due date, accepted payment method) and, if applicable, any late payment penalties
The omission of the mention regarding article 293 B of the CGI is the most common trap. Digital controls, reinforced in view of electronic invoicing, make this error more easily detectable than before.
Electronic invoicing and VDI: what changes concretely
The reform of electronic invoicing, postponed several times, provides for a gradual implementation. Large companies are affected first. For VDIs, considered as sole proprietors, the obligation to receive electronic invoices applies from September 1, 2026.
The Federation of Direct Sales (FVD) specifies that VDIs linked to a direct sales company will, in most cases, be users of the tools set up by their partner company. They will not have to register themselves on the public invoicing portal or manage dedicated software independently.
This reform only concerns transactions between professionals (B2B). Sales made directly to individual consumers are not subject to electronic invoicing. For a VDI agent whose activity consists of selling to individuals through the partner company, the direct impact remains limited. The VDI buyer-reseller who also works with professionals will need to ensure that their invoices pass through a compliant secure platform.
The standardized model imposed by partner companies
More and more direct sales companies are imposing their own standardized order forms or customer receipts. These documents already include the required legal mentions, the company references, and a format compatible with the future requirements of electronic invoicing.
For the VDI agent, this model simplifies compliance: they just need to fill it out without modifying it. For the VDI buyer-reseller, these models do not replace their own sales invoice but serve as a reference for the purchase invoice received from the company.
VDI income declaration and link with invoicing
The commissions and margins received by the VDI are classified as non-commercial profits (BNC) for the agent and broker, and as industrial and commercial profits (BIC) for the buyer-reseller. The consistency between the invoices or receipts issued and the amounts declared to the tax administration is verifiable, especially with the gradual dematerialization of exchanges.
Each billing document serves as a supporting document. Keeping all receipts, invoices, and order forms for the legal retention period allows for easy responses to any potential audits. A discrepancy between declared income and billing documents constitutes a warning signal for the administration.
- The VDI agent keeps the receipts issued in the name of the company and the commission statements received
- The VDI buyer-reseller keeps their purchase invoices (to the company) and their sales invoices (to clients)
- The VDI broker keeps the commission invoices sent to the partner company
The rigor of organizing these documents determines the smoothness of an income declaration. A chronological archiving by quarter, even simple (dated digital folders), is sufficient for most activity volumes encountered in home sales.