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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

B2C

Business-to-Consumer. See official source.

Definition

B2C — Business-to-Consumer, scope of transactions between a company and the general public. Less standardised than B2B, but marked by B2C e-invoicing in Italy (SDI) and electronic receipts in Mexico (CFDI).

Origin

B2C scope shaped by the EU omnibus directive and CFDI obligations in Mexico. B2C flows often follow proprietary gateways (Stripe, PayPal) rather than classic EDI.

Use

In Mexico, every B2C invoice over 2,000 MXN must transit via CFDI (SAT XML) with PAC stamping; cash receipts feed an aggregated end-of-day EDI flow.

Last updated: May 14, 2026