▪ The self-billing procedure is frequently used in the automotive industry▪ The customer creates a credit advice based on the goods receipt (MM ERS)▪ The credit advice is then electronically sent to the supplier▪ The supplier receives and processes the self-billing▪ In some countries, such as Spain, special requirements are imposed on invoicing in conjunction with the self-billing process▪ The invoice from the creditor / supplier must match the self-billing from the customer▪ Sales must be reported to tax authorities with a unique invoice reference (e.g. Spain SII)▪ In the automotive self-billing process, the internal invoice would be generated soon after delivery and therefore reported to tax authorities too early▪ Any subsequent differences from the self-billing process should not be reported under the same reference▪ In such cases, the internal invoice must be created analogously to the self-billing
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