A company that manufactures office furniture sells its chairs to a local authority, to a network of resellers, and directly to individuals through its online store. Three transactions, three different logics. The acronyms BtoB, BtoC, and BtoG refer to these three circuits, each imposing its own rules regarding prospecting, purchasing cycles, and customer relationships.
BtoB and BtoG electronic invoicing: what changes from 2026
Most guides on business models focus on marketing and communication. They overlook a topic that is fundamentally transforming the relationship between businesses and with the public sector: mandatory electronic invoicing.
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In France, ordinance n°2021-1190 and the decree of October 20, 2023 set a timeline for the generalization of electronic invoicing. Domestic BtoB and BtoG exchanges will transition to a dematerialized format between 2026 and 2027. For companies selling to other businesses or responding to public tenders, this obligation profoundly alters the management chain.
In practical terms, this means adopting interoperable partner platforms, revising accounting processes, and sometimes rethinking service offerings. A BtoB software publisher, for example, can integrate compliance with electronic invoicing as a selling point to its professional clients. To understand BtoB, BtoC, and BtoG models, this regulatory dimension must now be included in the analysis.
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BtoB, BtoC, BtoG: three purchasing logics, three types of customer relationships
You buy a pen at a stationery store. The decision takes a few seconds. Now, imagine that a company needs to equip 200 workstations: the process involves a specifications document, comparative quotes, and several decision-makers. The BtoB sales cycle is structurally longer than the BtoC cycle, and BtoG adds another layer of formality.
BtoC: selling to the end consumer
BtoC (Business to Consumer) refers to direct sales to individuals. The purchase often relies on an individual, quick decision influenced by emotion, price, or a recommendation from a friend. The marketing strategy relies on online visibility, social media, and brand reputation.
The volume of potential customers is large, but the average basket per transaction generally remains modest. Customer relationships focus on loyalty and the shopping experience.
BtoB: selling between businesses
BtoB (Business to Business) involves commercial exchanges between professionals. A manufacturer of electronic components supplying an assembler, a consulting firm assisting a small business: in both cases, the sale goes through a phase of targeted prospecting and negotiation.
Several stakeholders are involved in the BtoB purchasing decision: technical director, purchasing manager, general management. This multiplicity lengthens the cycle but generates higher-value contracts and lasting business relationships.
BtoG: selling to the public sector
BtoG (Business to Government) refers to sales to administrations, local authorities, and public institutions. The uniqueness lies in the legal framework: public contracts, calls for tenders, transparency requirements. The process is formalized, payment deadlines are regulated by law, and selection criteria often include social or environmental requirements.
For a company, responding to a public tender requires specific expertise: knowing how to prepare a file, meet application deadlines, and anticipate evaluation criteria.
Hybrid B2B2C models: when the boundaries between BtoB and BtoC blur
Opposing BtoB and BtoC as two impermeable worlds no longer reflects market reality. Hybrid B2B2C models are becoming widespread in industry and healthcare. The principle: a company sells its product or service through a professional partner (BtoB logic from a contractual standpoint) but maintains a direct relationship with the end user (BtoC logic in terms of experience).
Salesforce, in its 2024 report “State of the Connected Customer,” highlights this trend. Manufacturers are developing applications and portals directly aimed at users while maintaining a traditional BtoB distribution channel. The furniture manufacturer mentioned at the beginning could very well sell through a network of resellers while offering an online configurator to the end customer.
This hybridization requires mastering two languages: that of inter-business negotiation and that of consumer experience. The marketing strategy must cover both fronts simultaneously.
Choosing your business model: concrete decision criteria
The choice between BtoB, BtoC, or BtoG is not based on theoretical preference. It depends on specific parameters related to the product, the target market, and available resources.
- Nature of the product or service: a payroll management software naturally targets businesses (BtoB), while a meditation app targets individuals (BtoC). Some products can function across both circuits with adaptations in packaging or pricing.
- Prospecting capacity: BtoB requires sales teams trained in complex sales, with direct prospecting techniques. BtoC relies more on online acquisition and mass advertising. BtoG requires expertise in public markets.
- Cash flow cycle: payment deadlines vary significantly. In BtoC, payment is immediate or nearly immediate. In BtoB, contractual deadlines can extend for several weeks. In BtoG, regulatory deadlines exist, but payment delays remain a recurring issue for suppliers.
- Level of customization: BtoB and BtoG often involve tailored offers, adapted to the client’s specifications. BtoC operates more on standardized products with limited variations.
Some companies combine two or three models. The key is to adapt your sales strategy and customer relationship to each circuit, without imposing one method onto another.
The market is no longer simply a BtoB or BtoC box checked in a business plan. Electronic invoicing reshapes processes, hybrid models blur categories, and BtoG remains an underutilized growth lever for many SMEs. Clearly identifying who you are selling to, and under what rules, remains the starting point for any solid commercial strategy.