Use case 19b: Self-billing
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:
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The invoice flows from the buyer to the seller (reversed).
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The buyer's Plateforme Agréée (PA-E) creates and sends Flux 1 to the Portail Public de Facturation (PPF).
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The seller gets the invoice through their PA (PA-R).
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The buyer must maintain a separate invoice number series per seller.
Business and tax context
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A billing mandate is required.
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The buyer must know the seller's VAT regime (critical if franchised en base).
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The seller validates invoices created in their name.
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
- Seller considerations
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Set up a billing mandate with the buyer.
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PA-R must accept invoices where the seller appears in BG-4.
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The seller can refuse incorrectly created self-billed invoices.
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- Buyer considerations
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Maintain a billing mandate with each seller.
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Create a separate invoice number series per seller.
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Know the seller's VAT regime.
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- General considerations
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PA-E detects self-billing based on invoice type code (BT-3 = 389 or 261).
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PA-E routes the invoice to the seller's PA-R based on BG-4.
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- SCI mapping
Field SCI path BT-3 invoice type Invoice/InvoiceTypeCodeBG-4 seller Invoice/AccountingSupplierParty/PartyBG-7 buyer Invoice/AccountingCustomerParty/PartyBT-1 invoice number Invoice/ID