{"id":12081,"date":"2025-09-18T10:02:38","date_gmt":"2025-09-18T09:02:38","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?page_id=12081"},"modified":"2025-10-03T12:05:05","modified_gmt":"2025-10-03T11:05:05","slug":"will-e-invoicing-make-self-billing-obselete","status":"publish","type":"page","link":"https:\/\/meridianglobalservices.com\/de\/will-e-invoicing-make-self-billing-obselete\/","title":{"rendered":"Will E-Invoicing Make Self-Billing Obsolete?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1759489500285 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12 vc_col-xs-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2     vc_custom_1758186216243\" ><h2 class=\"separator_on\" style=\"color: #ffffff;\">Will E-Invoicing Make Self-Billing Obsolete?<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" style=\"border-color:#ffffff\"><\/div><\/div><\/header><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4 vc_col-lg-4 vc_col-md-12 vc_col-xs-12\"><div class=\"vc_column-inner vc_custom_1516103198991\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"color: #C4203B;text-align: center\" class=\"vc_custom_heading vc_do_custom_heading vc_custom_1758186504613\" >Will E-Invoicing Make Self-Billing Obsolete?<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid vc_custom_1758116515154 vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h6 data-rm-block-id=\"block-2\">Die Automobilindustrie hat sich lange Zeit auf das Gutschriftsverfahren verlassen, bei dem die Hersteller sich selbst Rechnungen im Namen ihrer Zulieferer ausstellen, um den Betrieb zu rationalisieren und einen effizienten Cashflow zu gew\u00e4hrleisten. Mit der weltweiten Umstellung auf die obligatorische elektronische Rechnungsstellung stellen sich die Unternehmen jedoch die Frage, ob das Gutschriftsverfahren weiterhin mit diesen neuen digitalen Vorschriften koexistieren kann.<\/h6>\n<h6 data-rm-block-id=\"block-3\">From a VAT perspective, in a self-billing arrangement:<\/h6>\n<ul>\n<li>\n<h6 data-rm-block-id=\"block-4\">The customer (e.g., an automotive manufacturer) creates the invoice for the supplier.<\/h6>\n<\/li>\n<li>\n<h6 data-rm-block-id=\"block-5\">The supplier (e.g., a parts producer) must agree to this arrangement in writing.<\/h6>\n<\/li>\n<li>\n<h6 data-rm-block-id=\"block-6\">The invoice must meet all the VAT invoicing requirements of the jurisdiction, even though it was not issued by the supplier.<\/h6>\n<\/li>\n<li data-rm-block-id=\"block-7\">Both parties remain responsible for ensuring that the VAT is applied correctly and reported to the tax authorities.<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-8\">\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1758191660037 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom vc_row-no-padding\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1758191553599 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner vc_custom_1511789291663\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 100px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-lg-6 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522315574795\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1758191800344 vc_row-has-fill vc_row-has-padding-top\"><div class=\"wpb_column vc_column_container vc_col-sm-3 vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-9\"><div class=\"vc_column-inner vc_custom_1730726492502\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2\" ><h2 class=\"separator_on\" >Warum es f\u00fcr die Einhaltung der Mehrwertsteuer wichtig ist<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" ><\/div><\/div><h6 class=\"subtitle\" >While self-billing improves operational efficiency, it faces multiple VAT challenges:<\/h6><\/header><div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li data-rm-block-id=\"block-9\">Responsibility is shared and both customer and supplier are on the hook if VAT is incorrect.<\/li>\n<li data-rm-block-id=\"block-10\">Some countries allow self-billing only under strict conditions, while others prohibit it altogether.<\/li>\n<li data-rm-block-id=\"block-11\">If the invoice does not meet the local VAT rules, tax authorities may disallow input VAT deductions, leading to financial exposure.<\/li>\n<li data-rm-block-id=\"block-12\">In multinational cross border supply chains, ensuring self-billed invoices comply with different VAT regimes can be very difficult.<\/li>\n<li data-rm-block-id=\"block-13\">Ensuring self-billed invoices meet government e-invoicing formats can be complex, particularly in legacy systems like SAP.<\/li>\n<\/ul>\n<ul>\n<li data-rm-block-id=\"block-14\">Real-time e-invoicing leaves no room for error, and discrepancies can lead to rejected invoices or penalties.<\/li>\n<li data-rm-block-id=\"block-15\">Non-compliance can result in fines, legal disputes, and strained supplier relationships.<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-16\">\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1516112546299 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner vc_custom_1513687960231\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left\" ><h2 class=\"separator_off\" style=\"color: #C4203B;\">Der Siegeszug der elektronischen Rechnungsstellung<\/h2><\/header><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1513688171222\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>E-invoicing mandates are being implemented worldwide to enhance VAT compliance and automate audit processes. Countries like Germany, France, Poland, and Italy will require invoices to be issued in structured digital formats and submitted through government-approved platforms. These regulations often expect suppliers to issue invoices themselves, introducing a challenge for manufacturers used to self-billing.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner vc_custom_1513687965157\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left\" ><h2 class=\"separator_off\" style=\"color: #C4203B;\">A Practical Example: Italy<\/h2><\/header><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1513688171222\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Italy provides a clear example of the practical barriers to self billing with e-invoicing. In Italy, e-invoicing is applicable only to Italian-established suppliers. In order to issue a self-billed invoice, the customer must be registered with the Italian SDI (Sistema di Interscambio), however, only entities established in Italy can register, creating a challenge for foreign manufacturers.<\/p>\n<p data-rm-block-id=\"block-17\">While the customer can still technically issue a self-billed invoice without using the SDI, this doesn\u2019t remove their supplier\u2019s obligation to issue an e-invoice via the SDI and so could potentially lead to double invoicing or risk of input VAT deduction rejection.<\/p>\n<p data-rm-block-id=\"block-18\">This shows that self-billing is not universally compatible with e-invoicing rules, and other countries may adopt similar structures in the future, particularly in the EU. The benefits of self-billing could be eroded by e-invoicing rules.<\/p>\n<p data-rm-block-id=\"block-19\">\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1758192824995 vc_row-has-fill vc_row-no-padding\"><div class=\"wpb_column vc_column_container vc_col-sm-4 vc_col-lg-4 vc_col-md-12\"><div class=\"vc_column-inner vc_custom_1522317462469\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1516105424804 vc_row-has-fill vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner vc_custom_1511789291663\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 100px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-8 vc_col-lg-8 vc_col-md-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_custom_1516105376686 vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-2 vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-md-offset-1 vc_col-sm-offset-1\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><header class=\"kd-section-title col-lg-12 text-left solid-line sep-border-width-2\" ><h2 class=\"separator_on\" >Auf dem Weg in die Zukunft: K\u00f6nnen Gutschriftsverfahren und elektronische Rechnungsstellung nebeneinander bestehen?<\/h2><div class=\"kd-separator below_title\" ><div class=\"kd-separator-line\" ><\/div><\/div><h6 class=\"subtitle\" >Despite these challenges, self-billing is unlikely to disappear entirely. Likely trends include;<\/h6><\/header>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li data-rm-block-id=\"block-20\"><strong>Hybrid approaches<\/strong> Manufacturers continue to self-bill, but invoices are converted into e-invoices before submission.<\/li>\n<li data-rm-block-id=\"block-21\"><strong>Government-approved self-billing<\/strong> Allowed under certain local conditions with proper registration or agreements.<\/li>\n<li data-rm-block-id=\"block-22\"><strong>Stronger VAT automation<\/strong> Ensures self-billing reconciles seamlessly with e-invoicing mandates.<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-23\">\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1730726834321 vc_row-has-padding-top vc_row-has-padding-bottom\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"kd-calltoaction no_icon\" style=\"background-color: #D3D3D3;\">\n                <div class=\"container\"><div class=\"cta-text\">\n                        <h3 >Want to discuss further E-Invoicing and Self-Billing ?<\/h3>\n                        <p ><\/p>\n                    <\/div>\n                    <div class=\"cta-btncontainer\"><a href=\"https:\/\/meridianglobalservices.com\/de\/kontakt-zu-meridian\/\"  title=\"\" class=\"tt_button   kd-animated zoomIn\" data-animation-delay=\"200\">Kontakt<\/a><\/div>\n                <\/div>\n            <\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Will E-Invoicing Make Self-Billing Obsolete?Will E-Invoicing Make Self-Billing Obsolete? The automotive industry has long relied on self-billing, where manufacturers issue invoices to themselves on behalf of their [...]","protected":false},"author":239137920,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_wpcom_ai_launchpad_about_page":false,"_wpcom_ai_launchpad_gallery_page":false,"_wpcom_ai_launchpad_contact_page":false,"_wpcom_ai_launchpad_events_page":false,"_wpcom_ai_launchpad_video_page":false,"_wpcom_ai_launchpad_portfolio_piece":false,"footnotes":""},"class_list":["post-12081","page","type-page","status-publish","hentry"],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/PfNysa-38R","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/12081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137920"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=12081"}],"version-history":[{"count":24,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/12081\/revisions"}],"predecessor-version":[{"id":12248,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/pages\/12081\/revisions\/12248"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=12081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}