Non-Business Clients

FlowForth supports invoicing individual consumers (non-business clients) alongside business clients. Individual clients don't have VAT numbers or Peppol IDs — their invoices are delivered via email only and use a separate invoice number series.

Client Types

Every client in FlowForth has a Client Type:

Type	Description
Business	A company or organization — may have a VAT number, enterprise number, and Peppol ID
Individual	A person or household — no VAT number, no Peppol, email-only invoicing

All existing clients default to Business. You can set the client type when creating or editing a client.

What Changes for Individual Clients

When a client is set to Individual:

• VAT number, enterprise number, and Peppol ID fields are hidden in the client form.
• Invoices are delivered via email only (no Peppol e-invoicing).
• Invoices use a separate number series (INV-I-00001, INV-I-00002, etc.) independent from business invoices.
• The invoice PDF shows the client's name without VAT or enterprise number lines.
• B2B-only tax codes (Reverse Charge, Intra-Community, Export) are not available.

tip

Individual clients still pay VAT in most cases. The standard VAT rate applies as normal — only B2B-specific tax categories are hidden.

Free-Profession Business Clients

Some businesses are not on the Peppol network even though they are legally businesses — individual professionals such as doctors, lawyers, notaries, and physiotherapists. FlowForth handles these with a Business Type sub-type on Business clients:

Business Type	Delivery	Number series	Peppol ID field
Traditional (default)	Peppol, with email fallback	Business INV-	Shown
Free Profession	Email only	Business INV-	Hidden

A Free Profession client keeps everything that makes it a business — it has a VAT number, its invoice PDF shows the VAT line, and it stays on the business INV- series — but it is delivered by email only, using the same email controls as Individual clients (direct email send and Mark as Sent). It never touches the Peppol network.

To mark a client as Free Profession, set its Business Type to Free Profession in the client form (Business clients only). A Free Profession badge then appears on the client list and detail header, and the Peppol ID field is hidden. See Adding a Client.

note

Free Profession only changes delivery (email vs Peppol). It does not change numbering (still INV-), the PDF VAT line, or which tax categories are available — free-profession businesses keep the full B2B tax-category list. A free-profession client's "unique tax situation" is expressed through its client default tax code (e.g. defaulting to Exempt), not through the business type.

Billing Contact Email

All invoice and credit-note emails — invoice delivery, payment reminders, and credit notes — are sent to the client's Billing Contact Email, not the general Contact Email. This applies to Individual, Free Profession, and the email-fallback address for Traditional business clients.

• The field is not required to create or save a client or an invoice.
• It is required to send: if a client has no Billing Contact Email, invoice send, reminders, and credit-note send are rejected, and the invoice page shows an inline link to the client so you can add one. The invoice itself stays saved — only the dispatch is blocked.
• Existing clients were pre-filled from their Contact Email, so this rule only affects clients created without a billing email.

Setting the Client Type

When Creating a Client

1. Navigate to Clients and click Create Client.
2. Select Business or Individual from the client type selector.
3. Fill in the relevant fields — for Individual clients, only name, address, email, and phone are shown.
4. Click Save.

When Editing an Existing Client

1. Open the client's detail page.
2. Change the client type in the edit form.
3. Click Save.

note

Changing a client's type does not affect previously sent invoices. Only new invoices will use the updated type's numbering and delivery method.

Invoice Numbering

Individual and business invoices use separate, independent number series to prevent gaps in either sequence:

Client Type	Format	Example
Business	INV-{number}	INV-00042
Individual	INV-I-{number}	INV-I-00007

Each series has its own counter starting at 1 per organization. You can view and configure the next individual invoice number in Settings > Integrations > E-Invoicing / Peppol alongside the business invoice and credit note counters.

tip

A real number from the correct series is assigned the moment you create the invoice — there is no DRAFT- placeholder. The number is provisional until you send: deleting a draft releases its number for re-use, while sending makes it permanent. See Invoice Numbering.

Sending Individual Invoices

Individual invoices are not sent through Peppol. For now, delivery is manual — you mark the invoice as sent and deliver the PDF yourself (by hand, email, or post).

Mark as Sent

On a draft invoice for an Individual client, the Send Invoice button is disabled. Instead, use the Mark as Sent button shown under the "Delivery via email" notice:

1. Click Mark as Sent on the draft invoice.
2. Confirm the action. The invoice's number — already assigned as INV-I-XXXXX when the draft was created — becomes permanent, FlowForth generates and stores the invoice PDF, and the status moves to Sent.
3. Click Download PDF to retrieve the final invoice for manual delivery.

note

Marking as sent makes the invoice's number permanent — a sent number is never released or re-used, so the individual series stays gapless. Only mark as sent when you actually intend to deliver the invoice to the client.

VAT Handling

Individual clients still pay VAT — consumer VAT is standard practice. The difference from business clients:

• Standard rate (S) is the most common for consumer invoices.
• Exempt (E) or Outside scope (O) may apply depending on the service type.
• Reverse Charge (AE), Intra-Community (K), and Export (G) are B2B-only and not available for individual clients.

Your organization's default tax code still applies when creating invoices for individual clients.

Reporting

Revenue reports, the invoice journal, and the invoice dashboard all support filtering by client type:

• All (default) — Shows all invoices regardless of client type.
• Business — Shows only business client invoices.
• Individual — Shows only individual client invoices.

This filtering helps you separate B2B and B2C totals for tax reporting — B2B invoices are reported individually on the annual client listing, while B2C invoices are reported as aggregate totals in VAT returns.

The invoice journal CSV export includes a client type column for easy data extraction.

What's Next?

• Creating an Invoice — Step-by-step guide to generating an invoice.
• Invoice Numbering — Configuring sequential numbering.
• Invoice Journal — Tax reporting and compliance.
• Invoicing Overview — Return to the invoicing overview.