ONESOURCE-Pagero Global E-Invoicing for Coupa Version 1.2.0.0
Update summary
ONESOURCE Pagero Global E-Invoicing for Coupa version 1.2.0.0 is a major release to support the new electronic invoicing France mandate. This release introduces Invoice Lifecycle Reporting capabilities in Coupa to support France's national e-invoicing reform, specifically for customers who route their AP invoice flows through Pagero as their 3rd Party Certified Platform (PA).
France's e-invoicing and e-reporting mandate requires B2B companies to use electronic invoices via certified platforms, mandating e-invoicing for domestic B2B transactions and e-Reporting for other sales, including international and B2C transactions.
In this model, Coupa handles all invoice processing and lifecycle event capture, generates the government-mandated compliance artifacts, and hands them off to ONESOURCE Global E-invoicing solution for transmission to the PPF and supplier PAs — allowing customers to retain their existing ONESOURCE e-Invoicing solution relationship while gaining native lifecycle tracking inside Coupa.
Functional change
Key business drivers
Milestone | Requirement |
|---|---|
Sept 1, 2026 | All companies must be able to receive e-invoices. Large and medium-sized companies must begin issuing e-invoices and transmitting e-reporting data. |
Sept 1, 2027 | SMEs and micro-enterprises must begin issuing e-invoices and transmitting e-reporting data. |
SME threshold (at least 2 of 3 conditions): fewer than 250 employees, annual turnover under €50M, balance sheet under €43M. Micro-enterprise threshold (at least 2 of 3 conditions): fewer than 10 employees, annual turnover under €2M, balance sheet under €2M.
New Capabilities (Pagero PA Model)
Electronic Address Registration:
Coupa manages the automated registration of buyer electronic addresses within the PPF and Peppol directory, ensuring the buyer's routing identity is correctly established for compliant invoice receipt, regardless of which certified platform is used downstream.
Electronic Invoice Retrieval — Pagero Ingestion:
For customers using Pagero as their external PA, Coupa ingests invoices retrieved by Pagero for downstream processing (approval, matching, dispute, payment) inside the Coupa AP workflow.
Invoice Lifecycle Reporting — Pagero Support:
Coupa provides an open architecture that allows customers to fulfill their invoice lifecycle reporting obligations while using Pagero as the transmitting PA. Coupa handles the complex data transformation, allowing Pagero to focus on the final transmission to the PPF and suppliers. The 3rd Party Invoice Lifecycle Journey includes:
- Automated CDAR Generation: Since invoice processing (Approval, Dispute, Payment, or Void) occurs within Coupa, Coupa automatically generates the required CDAR (Cycle de Vie) XML files, ensuring every status change is recorded and formatted to French government requirements — ready for Pagero to transmit.
- Compliance Events Repository: The Compliance Events table within Coupa serves as a dedicated repository for every generated CDAR file, creating a permanent, localized audit trail that tracks the exact data payload prepared for and exported to Pagero via API or flat-file — designed in the same way as the existing OK2Pay integration.
- Centralized Lifecycle Visibility: Despite using Pagero as the external transmitter, the current Invoice Lifecycle Status is tracked within the Coupa Invoice Header, giving AP teams a single point of reference for an invoice's regulatory standing. When an invoice lifecycle event is confirmed by the PPF (via Pagero), the corresponding Compliance Events data table object can be updated to reflect that confirmation.
Enhanced "Void" (Refusal) Workflow:
"Refused" (Refusée) is one of the few strictly mandatory lifecycle statuses — the formal, legal act of a buyer rejecting an electronic invoice in its entirety, cancelling the tax and payment obligation for that document; no credit note is expected. When a user performs the Void action on a French e-invoice, a mandatory sub-selection menu now appears, ensuring the generated CDAR file (handed off to Pagero) contains the correct legal code required by the PPF.
VOID (Refused) Reason Capture for 3rd Party Export:
Coupa introduces the ability for users to make a sub-selection when VOID is chosen, from a pre-defined VOID reason list. For customers exporting via the Compliance Events table, the VOID status and VOID reason are available inside the generated CDAR file; for customers exporting via the Invoice table instead, the field void_reasons will carry this information.
Disputed Reason Mapping for 3rd Party Export:
Coupa maintains a list of predefined dispute reasons; whenever one of these is used, Coupa automatically applies the corresponding French government dispute reason code. For 3rd Party PA customers exporting via the Compliance Events table, the Dispute status and reason are available inside the CDAR file; customers exporting via the Invoice table must create and apply their own mapping of dispute reasons to government values. If customers create their own custom dispute reasons, Coupa will default to "other" (AUTRE) as the mapped reason.
Four New Invoice Header Fields:
Coupa is adding four new fields to the Invoice Header to capture information required to produce a CDAR file: supplier_party_identifier (Supplier SIREN/SIRET), supplier_electronic_address (Supplier routing code), buyer_party_identifier (Buyer SIREN/SIRET), and buyer_electronic_address (Buyer routing code). For customers using the standard SFTP channel with Pagero, Coupa will populate these fields automatically and include them in the CDAR file; for invoices created via CSV or API import, customers must populate these fields themselves as part of the import process.
Supported Lifecycle statuses:
Coupa Status | Code | Government Status | Requirement | Definition |
|---|---|---|---|---|
Approved | 205 | Approved | Optional | The recipient accepts the invoice in its entirety. |
Disputed | 207 | En litige | Optional | The recipient disagrees with all or part of the invoice. |
Void + sub-selection | 210 | Refusée | Mandatory | The recipient refuses the invoice in its entirety. |
Approved + Paid | 211 | Payment transmitted | Optional | The recipient informs that payment has been made, or the supplier informs a refund has been issued. |
Void/Refused Reason Codes (13 total, sample):
DOUBLON
(Duplicate invoice), TX_TVA_ERR
(Incorrect VAT rate), CALCUL_ERR
(Invoice calculation error), MONTANTTOTAL_ERR
(Incorrect total amount), INTERNAL_VOID
(Internal Void — no lifecycle reporting transmitted), among others. Dispute Reason Mapping (15 total, sample):
INCORRECT-PRICE
→ PU_ERR
, INCORRECT-QUANTITY
→ QTE_ERR
, DUPLICATE-INVOICE
→ DOUBLON, RETURNED-GOODS
→ QUALITE_ERR
, with unmapped/custom reasons defaulting to AUTRE
(Other). New API Endpoints — Compliance Events (Pagero Export Path):
As a general principle, Coupa is replicating the existing invoice export (OK2Pay) pattern for both API and CSV when using the Compliance Events table, enabling customers to hand off CDAR data to Pagero programmatically.
# | Endpoint | Purpose |
|---|---|---|
1 | GET /api/invoices/{invoice_id}/compliance_events | Returns an array of compliance events for a given invoice, ordered by most recent (created_at descending); includes events with success/rejected status and manually created pending events, excluding automated in-flight events. |
2 | GET /api/invoices/{invoice_id}/compliance_events/{id} | Returns a single compliance event object, applying the same visibility/filtering rules as the List endpoint; returns 404 if not found or not permitted. |
3 | GET .../compliance_events/{id}/legal_document | Returns the requested legal document (XML) as a downloadable file attachment. |
4 | PUT .../compliance_events/{id}/confirm | Confirms a manually created pending event — changes status to success, records the confirming user, and updates the confirmed_at timestamp. |
5 | PUT .../compliance_events/{id}/export | Registers an export action by setting last_exported_at to the current time on events eligible for export; returns 400 if already exported. |
Response object fields: id, action, event_type, status, source, created_at, updated_at, error_message, confirmed_at, exported, last_exported_at, has_legal_document, confirmed_by.
UI changes:
- NewCompliance Eventstab under Invoices, displaying Compliance Event ID, Status, Invoice Delivery Method, Created/Last Updated Date, Compliance Lifecycle Type, Legal Document (download), Error Message, Event Type, Source, Invoice #, and Actions — allowing AP teams to monitor status of events handed to Pagero for transmission.
- NewInvoice Headerfields for Government Lifecycle Status and party/electronic address identifiers, giving AP teams a single point of reference for the invoice's regulatory standing even though transmission is performed externally by Pagero.
- Mandatory sub-selectiondropdown on the Void action for French e-invoices.
Integration Pattern Summary (Pagero as 3rd Party PA):
- Invoice action is taken in Coupa (Approve, Dispute, Pay, Void).
- Coupa generates a new object in the Compliance Events data table and produces the corresponding CDAR XML file.
- Coupa exports the CDAR file to Pagero via API (mirroring the OK2Pay export design).
- Pagero transmits the CDAR file to the PPF and to the Supplier's PA.
- Once the PPF confirms the lifecycle event, the Compliance Events data table object is updated, and the Invoice Header Lifecycle field reflects the confirmed government status.
note
The equivalent Coupa-native real-time transmission path is out of scope for this release.
Scope Limitations (Out of Scope for This Release):
- Effective September 1, 2026, Coupa will not support French suppliers as the sending PA; consequently, Coupa will not issue legal invoices or provide outbound clearance services on behalf of suppliers.
- Coupa does not provide mandatory e-Reporting services; as e-Reporting requires a comprehensive view of all tax-relevant transactions (including B2C and international sales), this data should be managed and transmitted by the customer's primary ERP or accounting system.
- Recommendation: Since Pagero is being utilized as the 3rd party PA, customers should evaluate Pagero's capability to consolidate and transmit the mandatory e-Reporting data for B2C and international transactions on their behalf.
Use case coverage notes:
Based on the AP use-case validation matrix, notable exclusions/gaps relevant to this release (applicable regardless of PA used, since they are Coupa platform-level constraints) include:
- Debit Note Management: Coupa does not support debit memos; debit notes must be reissued as standard invoices (380) or credit notes (261/381) for transmission via Pagero.
- Self-Billing: Not supported on Coupa.
- Sub-lines/Line Groupings: Not currently supported.
- B2C E-Reporting → B2B Invoice sequencing: Not supported on Coupa; requires confirmation on whether Pagero can support this fallback at the integration level.
API use cases in scope for this release:
Use Case | Description |
|---|---|
Use Case 1 | Multi-Order / Multi-Delivery Invoices |
Use Case 2 | Invoice Already Paid by BUYER or Third-Party PAYER at Time of Invoice Emission |
Use Case 3 | Invoice Paid by Third Party Known at Invoicing |
Use Case 4 | Invoice Partially Paid by Third Party Known at Invoicing |
Use Case 8 | Invoice Paid to Third Party Determined at Invoicing (Factoring/Treasury Centralization) |
Use Case 9 | Distributor Invoice |
Use Case 11 | Invoice Received and Processed by Third Party on Behalf of BUYER |
Use Case 12 | Intermediate Service Invoice/Main invoice_Transparent Intermediary |
Use Case 15 | Buyer Agent: Media Buying |
Use Case 16 | Disbursement Invoice for Reimbursement |
Use Case 17a and 17b | Payment Intermediary / Marketplace |
Use Case 19a | Invoice issued by a third party Invoicing with invoicing mandate |
Use Case 20 and 21 | Prepayment Invoice and Final Invoice After Prepayment |
Use Case 22a and 22b | Invoice Paid with Early Payment Discount (Escompte) |
Use Case 26 | Reservation clause invoice |
Use Case 32 | Monthly Payments |
Use Case 33 | Margin Scheme Operations |
Use Case 40 | Netting Invoice: Coop to Farmer/Farmer to Coop |
Use Case 41 | Barter Invoice |
Use Case 42 | Tax-Free Sales |