Self-billing (reverse billing) via Peppol: two variants, UBL requirements and submission rules at eConnect.
With self-billing, the buyer creates the invoice on behalf of the supplier. This is also commonly referred to as reverse billing. This occurs when the buyer is better positioned to compile the invoice than the supplier, for example in complex procurement processes or when the supplier does not have an invoicing system. The PSB supports self-billing in two variants, each with its own characteristics.
Don't confuse the terms: self-billing (reverse billing) is about who creates the invoice. Reverse charge VAT (VAT category code AE) is about who pays the VAT. Despite the similar English terms, these are two entirely different concepts.
This is a separate Peppol profile, specifically designed for self-billing. It has its own CustomizationID, its own ProfileID and its own DocumentTypeId:
urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:selfbilling:3.0::2.1
With this variant, you use InvoiceTypeCode 389 for a self-billing invoice or CreditNoteTypeCode 261 for a self-billing credit note. The supplier must be separately registered in the SMP for receiving self-billing documents. This is done via the SMP capability selfbilling, which must be set to on.
Characteristics of this variant:
The second variant is simpler: you use the standard NLCIUS format and only change the InvoiceTypeCode to 389 (or 261 for a credit note). No changes to the CustomizationID or ProfileID are needed.
The PSB automatically recognises from the InvoiceTypeCode that it is a self-billing invoice and routes the document to the supplier. If the supplier is already registered for receiving regular SI-UBL invoices, no additional registration is needed.
Characteristics of this variant:
The choice depends on your situation:
In practice, the NLCIUS variant is most commonly used in the Netherlands, as it is simpler to implement and requires no additional SMP configuration.
In addition to the technical PSB handling, specific rules apply for self-billing invoices submitted via the platform or by email:
As buyer (you create the invoice on behalf of the supplier): submit the invoice as a purchase invoice via <kvk>@inkoopfacturen.econnect.eu.
As supplier (a customer has created the invoice for you): submit the invoice as a sales invoice via <kvk>@verkoopfacturen.econnect.eu.
PDF invoices: on PDF versions of self-billing invoices, the text "Invoice issued by the buyer" is mandatory. This is a legal requirement.
Note: if you send a self-billing invoice to the wrong email address (for example a purchase invoice to the sales invoice address), the invoice will be rejected. Pay careful attention to which address you use.
Tip: are you submitting a self-billing invoice and getting the error message "This is a self billing factuur"? You have probably used the wrong email address. Check that as a buyer you are using the purchase invoice address, and as a supplier the sales invoice address.
The most important UBL elements for a self-billing invoice:
cbc:InvoiceTypeCode389 (self-billing invoice)cbc:CreditNoteTypeCode261 (self-billed credit note, if applicable)cbc:CustomizationIDUBL submission is preferred over PDF, as it is faster and cheaper. If the UBL is invalid, the included PDF is used as fallback.
Self-billing is common in:
The PSB automatically routes self-billing invoices to the supplier, regardless of which variant is used. The receiver can see from the InvoiceTypeCode (389) that it is a self-billing invoice.
The NLCIUS variant (variant 2) is the simplest: you only change the InvoiceTypeCode to 389 without any changes to CustomizationID or ProfileID. No additional SMP registration is needed. This variant is the most commonly used in the Netherlands.
As a buyer (you create the invoice on behalf of the supplier), you use the purchase invoice address. As a supplier (a customer has created the invoice for you), you use the sales invoice address. Using the wrong address will result in the invoice being rejected.
On PDF versions, the text "Invoice issued by the buyer" is legally required. In the UBL invoice, self-billing is recognised by InvoiceTypeCode 389. eConnect automatically routes self-billing invoices to the supplier.
Reverse billing (self-billing) is about who creates the invoice: the buyer creates the invoice on behalf of the supplier. Reverse charge is about who pays the VAT: the buyer pays the VAT instead of the supplier. Both can apply to the same invoice, but they are independent concepts.
Do you have questions about implementing self-billing? Contact support or view the sample files in the PSB documentation.
Send your first e-invoice