E-Invoicing Compliance 5 min read
B2B vs B2C E-Invoicing Models
B2B (Business-to-Business)
Facilitates transactions between Merchants and Buyers, ensuring tax-compliant, standardized invoicing for large-scale transactions.
Characteristics
- Full Tax Invoice with complete buyer and seller details
- Real-time clearance through NRS
- Buyer can claim input VAT
- Automatic forwarding from supplier to buyer via Access Points
B2C (Business-to-Consumer)
Enables Merchants to automate invoicing for high-volume consumer transactions, ensuring accuracy and tax compliance.
Characteristics
- Simplified Tax Invoice with minimal buyer details
- Reporting within 24 hours to NRS
- QR code for consumer validation
- Suitable for POS and retail environments
Comparison
| Feature | B2B | B2C |
|---|---|---|
| Invoice Type | Tax Invoice | Simplified Tax Invoice |
| Buyer Details | Full (TIN required) | Minimal (optional) |
| Model | Clearance (real-time) | Reporting (within 24hrs) |
| VAT Claim | Buyer can claim input VAT | Not applicable |
| Use Case | Wholesale, manufacturing | Retail, consumer sales |