Use case 19b: Self-billing

Use case 19b covers self-billing scenarios where the buyer creates and sends an invoice on behalf of the seller, reversing the normal invoice flow.

Description

In self-billing, the buyer creates and sends an invoice on behalf of the seller. This reverses the normal invoice flow and requires a billing mandate:

The invoice flows from the buyer to the seller (reversed).
The buyer's PA-E creates and sends Flux 1 to the PPF.
The seller gets the invoice through their PA-R.
The buyer must maintain a separate invoice number series per seller.

Business and tax context

A billing mandate is required.
The buyer must know the seller's VAT regime (critical if franchised en base).
The seller validates invoices created in their name.

Note:

The buyer creates the invoice, but the seller remains responsible for VAT obligations.

Key data requirements


Field ID	Description	Value
BT-3	Invoice type code	389 (Self-billed invoice)
BT-3	Credit note code	261 (Self-billed credit note)
BG-4	Seller block	Actual supplier information
BG-7	Buyer block	Invoice creator information
BT-1	Invoice number	From the buyer's series per seller

Implementation considerations

The following sections describe considerations for the seller, the buyer, and platform configuration.

Seller considerations

Set up a billing mandate with the buyer.
PA-R must accept invoices where the seller appears in BG-4.
The seller can refuse incorrectly created self-billed invoices.

Buyer considerations

Maintain a billing mandate with each seller.
Create a separate invoice number series per seller.
Know the seller's VAT regime.

Configuration

PA-E detects self-billing based on invoice type code (BT-3 = 389 or 261).
PA-E routes the invoice to the seller's PA-R based on BG-4.

SCI mapping


Field	SCI path
BT-3 invoice type	`Invoice/InvoiceTypeCode`
BG-4 seller	`Invoice/AccountingSupplierParty/Party`
BG-7 buyer	`Invoice/AccountingCustomerParty/Party`
BT-1 invoice number	`Invoice/ID`

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