In self-billing (also known as 'purchase orders'), the buyer creates the invoice for the delivered goods or services on behalf of the supplier. This can be useful when the buyer determines consumption/volume (e.g., marketplaces, platforms, utilities) or to standardize processes.
Important considerations:
- The supplier must explicitly agree to self-billing.
- VAT rules still apply: the correct VAT codes, rates and obligations remain applicable.
- Both parties keep the invoice in their administration.
Self-billing via Peppol:
- Self-billing documents use an adapted UBL format (EN16931) that closely resembles that of regular e-invoices.
- The buyer sends the document via their Access Point to the supplier on Peppol.
- The supplier can automatically process the document in their accounting/ERP system.
When to use?
- Recurring purchases with variable volumes or prices.
- Platform or marketplace models with many suppliers.
- Situations where the buyer manages the source data (meters, reports, consumption, commissions).
Note: Always check national legislation for specific requirements regarding consent, disclosure and archiving.
Recommand supports self-billing via Peppol.