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Business-to-business SEPA direct debit mandate (B2B)

The SEPA business-to-business (B2B) direct debit mandate authorises a creditor to debit a professional's account. Its difference from the CORE mandate fits in one sentence: the debtor has no right to ask their bank to refund a B2B direct debit once the amount has been debited. They may only ask their bank not to debit the account up to the due date. And unlike a CORE mandate, the B2B mandate must be sent to the debtor's bank, which must register the mandate reference before the first payment.

Up to date for 2026 — verified on September 6, 2026Official formGuide: about 15 min

This content is part of the path: Invoicing and getting paid· Step 10 of 11· Next step: Late payment penalty calculator (business-to-business)

Deadlines

Before the first direct debit
The signed mandate must reach the debtor's bank, which registers the mandate reference. Failing that the operation is rejected — and for a tax, rejection exposes the debtor to late-payment penalties.
14 calendar days of pre-notification
The creditor notifies each debit to the debtor at least 14 days before the due date, absent a bilateral agreement on another period — by invoice, notice or payment schedule.
Lapse after 36 months
A mandate with no debit presented for 36 months lapses and must no longer be used. A dormant company resuming activity must reissue, re-sign and re-register.

Documents to prepare

  • Mandate issued from the professional account, with its assigned reference
  • IBAN of the account to be debited
  • Creditor's SEPA creditor identifier
  • Signature of the authorised representative, then transmission to the debtor's bank
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Who this applies to

  • Businesses paying by direct debit amounts they have assessed themselves: the French tax administration uses B2B for VAT, corporation tax, withholding tax and payroll tax.
  • Professional creditors debiting other professionals who want to protect collections against a refund request.
  • Never a consumer: the derogation underpinning B2B does not apply to a natural person acting for non-professional purposes.

Worked example

Example: SARL Vidal pays its VAT and its CFE — two different mandates

SARL Vidal pays its VAT by direct debit: an amount it assesses itself, hence the B2B scheme. It issues the mandate from its professional account, signs it and sends it to its bank, which registers the reference before the first due date. The same year it pays its CFE — a tax assessed by the administration — under the CORE scheme, where it keeps its eight weeks of refund rights. Two taxes, one company, two schemes: that is not an anomaly, it is the rule.

How to fill it in, step by step

  1. First check which scheme applies: CORE for taxes assessed by the administration, B2B for those you assess yourself.
  2. Issue the mandate from your professional account: the reference is already assigned. The downloadable model only serves where access is difficult.
  3. Fill in the IBAN, sign, then SEND the mandate to your bank — the step the CORE scheme does not require.
  4. Make sure your bank has registered the mandate reference before the first payment from that account.
  5. Check your bank's eligibility: the professional account shows validity per scheme, and an account can be valid for CORE and not for B2B.

The form, line by line

Unique mandate reference
It identifies each mandate for a given creditor: 35 characters at most, no spaces, Latin characters only. The creditor-identifier / reference pair must be unique — and that uniqueness is assessed without regard to the business code, which can put two entities of the same group in collision.
SEPA creditor identifier
Thirteen characters: country code, check digits, business code, then the national issuer number. It is a compulsory item of the interbank message, whatever the type of direct debit.
Payment type and sequence
The mandate carries a type — one-off or recurrent. The operation carries a sequence: OOFF for a single debit, FRST for the first of a series, RCUR for the following ones, FNAL for the last. The CORE or B2B scheme is a third, separate field.
Particulars on the form
The title « Mandat de prélèvement SEPA », the mandate reference, the creditor's details and identifier, the payment type and the return address. The debtor fills in their details, address, IBAN, place, date and signature. The layout is not standardised, but the information must be clearly legible.

Good to know

  • B2B is not a status imposed on legal entities: a company may stay in CORE and keep its eight weeks. CORE and B2B debits coexist for the same taxpayer, depending on the tax concerned.
  • The unconditional refund right exists for EVERY payer, businesses included. What removes it in B2B is the contractual derogation available where the payer is not a natural person acting for non-professional purposes.
  • The same facility allows agreeing a period shorter than thirteen months to report an unauthorised operation: check the account agreement.
  • Presentation timing depends on the sequence: five bank working days for a one-off debit or the first of a series, two days from the second onwards.

Common mistakes

  • Keeping the B2B mandate as you would a CORE one: it must go to the debtor's bank, otherwise the debit is rejected.
  • Issuing a debit before communicating the mandate reference to the debtor: the creditor must have done so beforehand.
  • Believing B2B removes every remedy: the debtor can still ask their bank not to debit the account up to the due date. That is an objection before debit, not a refund after.
  • Changing bank without checking eligibility for the B2B scheme: paying VAT can become impossible with no warning.
  • Reusing a mandate left idle for more than 36 months: it has lapsed.

Frequently asked questions

What is the real difference between CORE and B2B?

The refund right. Under CORE the debtor obtains a refund of an authorised debit within eight weeks, with no justification. Under B2B the mandate itself states it: « You are not entitled to ask your bank for a refund of a business-to-business SEPA direct debit once the amount has been debited from your account. You may however ask your bank not to debit your account up to the due date. »

What is the legal basis of that difference?

The Monetary and Financial Code gives every payer an unconditional refund right for direct debits falling under the European regulation. But it allows contractual derogation, except where the user is a natural person acting for non-professional purposes. B2B is therefore not a separate banking rule: it is the exercise of that derogation.

Is there a CERFA number?

No. A SEPA mandate is not an administrative form: the layout is not standardised and each creditor issues its own. Official models exist — the tax administration's for B2B, the Urssaf's for CORE — but none carries a CERFA number.

Must the mandate be sent to the bank?

Under CORE, no: the mandate stays with the creditor, and that is the founding principle of the scheme. Under B2B, yes: the signed mandate goes to the debtor's bank, which must register the reference before the first payment. That is the exception almost every page misses, and forgetting it costs a rejection.

Which taxes are paid under B2B?

Those the business assesses itself: VAT, corporation tax, withholding tax, payroll tax, insurance premium tax. Taxes assessed by the administration — business property tax, property tax — are paid under CORE.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.