Self-billing remains available under mandatory e-invoicing
Mandatory e-invoicing from 2027 does not abolish self-billing. An overview of the conditions that remain in place and how the process will work in practice.
There is good news for companies that use self-billing. Mandatory e-invoicing from 2027 does not abolish the option of self-billing, and the conditions for applying it remain unchanged.
The conditions do not change
In an e-invoicing environment, self-billing will still require that:
- A written agreement is in place between the supplier and the customer
- The agreement sets out the conditions under which the supplier accepts invoices issued by the customer
- The invoice states that it was issued by the customer in the name and on behalf of the supplier
How the process will work in practice
The process will work much as conventional invoicing does today. The customer issues the invoice and sends it to the supplier through its own delivery service provider. There will be no need to send the invoice back and forth between the parties afterwards.
The new system will also recognise self-billed invoices technically, as they will carry a separate code.
What to focus on when preparing
- Checking whether the customer's accounting system can apply the correct code to the invoice
- Aligning existing self-billing agreements with the new rules
- Confirming how invoice data will be reported to the Financial Administration under self-billing
Would you like to know how to set up e-invoicing correctly, including self-billing? Our tax specialists will be glad to help you find an efficient solution.
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