PEPPOL Self-Billing
With PEPPOL Self-Billing, the buyer issues the invoice instead of the supplier.
Definition
Self-billing is an arrangement in which the buyer raises the invoice on behalf of the supplier, rather than the supplier issuing it. The document carried over PEPPOL is still an invoice that complies with the European semantics, but it is generated on the buyer side.
This pattern is common in retail, automotive and food industries, where the buyer knows exactly what quantities were received and prefers to drive the invoicing.
How it works
The process requires a prior agreement between both parties (a self-billing mandate), as EU VAT law demands. Over PEPPOL:
- The buyer builds the invoice from the goods or services received.
- The invoice is flagged as a self-billed invoice (a dedicated indicator in the document).
- It is routed via the Access Points to the supplier, who can review and dispute it.
Good to know
Self-billing remains subject to national tax rules: it usually needs a written agreement, an acceptance procedure (tacit or explicit), and the VAT liability stays with the supplier. Self-billing support depends on the BIS and version used — not every PEPPOL community enables it by default.