Data Model
Self-Billing
Definition
In self-billing, the buyer (recipient) issues the invoice on behalf of the seller (supplier). This procedure is governed by § 14 para. 2 UStG and requires an explicit agreement between the parties. On electronic invoices, self-billing is indicated by invoice type code 389 (BT-3). It is common in the automotive industry and in complex supply chains.
Switch to German:Selbstfakturierung (Self-Billing) (DE)
Related terms
Invoice Type Code (BT-3)The Invoice Type Code (BT-3) specifies the type of document represented by an electronic invoice. It is based on the UNTDID code list 1001. Commonly used codes include 380 (Commercial invoice), 381 (Credit note), 384 (Corrected invoice), and 389 (Self-billed invoice). Correct specification is mandatory under EN 16931.VAT (Value Added Tax)VAT (Value Added Tax), known in German as Umsatzsteuer (USt) or Mehrwertsteuer (MwSt), is a consumption tax on supplies of goods and services. In Germany the standard rate is 19% and the reduced rate is 7%. Electronic invoices under EN 16931 must state the VAT amount (BT-110), tax rate (BT-152), and taxable base amount (BT-116) for each tax breakdown.EN 16931EN 16931 is the European standard that defines the semantic data model of a core invoice. It specifies the mandatory and optional fields (Business Terms), their meaning, and the validation rules that apply to all conforming electronic invoices in the EU. Nationally implemented standards such as XRechnung, ZUGFeRD (EN 16931 profile), and Factur-X must comply with this standard.B2B (Business-to-Business)B2B refers to business relationships and invoicing between two companies. In Germany, the Growth Opportunities Act (2024) introduced a mandatory electronic invoicing obligation for domestic B2B transactions as well. From 2025, businesses must be capable of receiving e-invoices; the obligation to issue them will be phased in until 2028. ZUGFeRD and XRechnung are both permitted formats for B2B.