Description

This use case covers the specific scenario of self-billing where the seller is a non-taxable individual and the buyer is a professional. The professional buyer creates invoices on behalf of the individual seller under a billing mandate. This is common in sectors such as author rights, agricultural purchases from individual producers, and second-hand goods acquisition.

The invoice flow is reversed compared to standard e-invoicing: the buyer's PA-E creates and sends the invoice. The individual seller gets the invoice through their PA-R and can validate or refuse it. Setting BT-3 to 389 (self-billed invoice) or 261 (self-billed credit note) identifies the self-billing nature. The buyer must maintain a separate chronological invoice number series per individual seller.

Key characteristics

• Seller is an individual (non-taxable person); buyer is a professional.

• Buyer creates invoice on behalf of an individual seller (reversed flow).

• BT-3 is 389 (self-billed invoice) or 261 (self-billed credit note).

• The buyer's PA-E creates Flow 1 and sends Flow 2 or 3.

• An individual seller gets the invoice through PA-R and can accept or refuse.

• Billing mandate required; the buyer must know the seller's fiscal status.

• Separate invoice number series per individual seller.

• Lifecycle statuses partially reversed (see use case 19b for full details).

Relationship to other use cases

Use case 23 is a variant of use case 19b (Self-Billing), where the seller is specifically a non-taxable individual rather than a business. The mechanics are the same as use case 19b, but the tax context differs because the individual seller typically has no VAT obligations. Use case 35 (author invoices) is a specific application of use case 23 for copyright royalties.

Business and tax context

Legal and regulatory framework

Self-billing mandate requirements apply per BOI-TVA-DECLA-30-20-10. When the individual seller is not subject to VAT, the invoice must show this (no VAT applied). The buyer must verify the seller's fiscal status and handle cases where the individual may become subject to VAT (threshold exceeded).

Common business scenarios

Author royalties

A publisher issues self-billed invoices to authors (individuals).

Agricultural purchases

A cooperative creates invoices for individual farmers.

Second-hand goods

A professional dealer issues invoices to individual sellers.

Freelance services

A company creates invoices for individual service providers.

Tax and accounting implications

When the individual seller is not subject to VAT, the invoice shows no VAT (category O or appropriate exemption). The buyer cannot deduct VAT in this case. If the individual becomes subject to VAT (exceeds thresholds), the buyer must update the invoicie accordingly.

Key data requirements

Implementation considerations

Seller considerations

• Individual seller must have a PA-R for getting self-billed invoices.

• Right to refuse incorrectly created self-billed invoices.

Buyer considerations

• Maintain billing mandate with each individual seller.

• Create separate invoice number series per individual seller.

• Know the individual's fiscal status (VAT regime, thresholds).

General considerations

• The PA-E must detect self-billing (BT-3=389/261) and route to seller's PA-R using BG-4.

• The PA-R must accept invoices where the registered party appears in BG-4 (seller), not BG-7 (buyer).

SCI mapping

Field	SCI path
BT-3 Invoice type	Invoice/InvoiceTypeCode
BG-4 Seller (individual)	Invoice/AccountingSupplierParty/Party
BG-7 Buyer (professional)	Invoice/AccountingCustomerParty/Party
BT-1 Invoice number	Invoice/ID