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Updating section 5
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midran committed Sep 24, 2024
1 parent efef9de commit 8b57001
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2 changes: 1 addition & 1 deletion guide/bis-sb/main.adoc
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@@ -31,7 +31,7 @@ include::sb-principles/index.adoc[]

include::sb-profile/process/index.adoc[]

include::../transaction-spec/functionality/index.adoc[]
include::sb-functionality/index.adoc[]

include::../transaction-spec/requirements/index.adoc[]

6 changes: 6 additions & 0 deletions guide/bis-sb/sb-functionality/accounting.adoc
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= Accounting

Recording a business transaction into the financial accounts of an organization is one of the main objectives of the self-billed invoice. According to financial accounting best practice and VAT rules every Taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities. For that reason, an self-billed invoice shall provide for the information at document and line level that enables booking on both the debit and the credit side.

Detailed requirements for supporing accounting functionality can be found at <<accountingreq>>
13 changes: 13 additions & 0 deletions guide/bis-sb/sb-functionality/auditing.adoc
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= Auditing

Companies audit themselves as means of internal control or they may be audited by external parties as part of a legal obligation. Accounting is a regular, ongoing process whereas an audit is a separate review process to ensure that the accounting has been carried out correctly. The auditing process places certain information requirements on an self-billed invoice. These requirements are mainly related to enable verification of authenticity and integrity of the accounting transaction.

self-billed invoices, conformant to this Peppol BIS support the auditing process by providing sufficient information for:

* identification of the relevant Buyer and Seller
* identification of the products and services traded, including description, value and quantity
* information for connecting the self-billed invoice to its payment
* information for connecting the self-billed invoice to relevant documents such as a contract and a purchase order

Detailed requirements for supporing accounting functionality can be found at <<auditingreq>>
21 changes: 21 additions & 0 deletions guide/bis-sb/sb-functionality/index.adoc
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= Self-billed invoice functionality

:leveloffset: +1

include::intro.adoc[]

include::accounting.adoc[]

include::verification.adoc[]

include::auditing.adoc[]

include::vat-reporting.adoc[]

include::payment.adoc[]

include::negative-self-billed invoices.adoc[]


:leveloffset: -1
22 changes: 22 additions & 0 deletions guide/bis-sb/sb-functionality/intro.adoc
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A self-billed invoice provides the same functionality as a normal invoice. Its difference lie in how it is raised and exchanged. It may support functions related to a number of related (internal) business processes. This Peppol BIS shall support the following functions:

* Accounting
* self-billed invoice verification against the contract, the purchase order and the goods and service delivered
* VAT reporting
* Auditing
* Payment
In the following chapters an assessment is made of what information is needed for each of the functions listed above and whether it is in scope or out of scope for this Peppol BIS.

Please also see <<requirements>> for further details.

Explicit support for the following functions (but not limited to) is out of scope:

* Inventory management
* Delivery processes
* Customs clearance
* Marketing
* Reporting
21 changes: 21 additions & 0 deletions guide/bis-sb/sb-functionality/negative-self-billed invoices.adoc
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= Negative self-billed invoices and credit notes


In line with requirements of {EN16931} this BIS supports negative grand totals in order to open up for a wider spectrum of self-billing processes.

Examples of such processes are

* Preliminary (estimated) consumption self-billed invoice that is balanced out in a later meter-based self-billed invoice;
* Pre-payment (with or without VAT) is settled through a final self-billed invoice; and
* Some user communities prefer to use negative self-billed invoice rather than credit note when correcting transactions.

This has the following implications on the transaction format:

* The self-billed invoice (now with “negative self-billed invoice capacity”) can function as an alternative to the credit note. self-billed invoice-generating systems may implement either option, while self-billed invoice-receiving systems have to support both of them.
* The transaction format for credit note has to be designed to accommodate for negative grand total, as well; this is because an entire negative self-billed invoice may have to be balanced out by means of a credit note.

Attention is drawn to the intrinsic differences between credit note and negative self-billed invoice when it comes to convey crediting information.


include::../../syntax/negative-self-billed invoices.adoc[]
10 changes: 10 additions & 0 deletions guide/bis-sb/sb-functionality/payment.adoc
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= Payment

An self-billed invoice represents a claim for payment. The issuance of an self-billed invoice may take place either before or after the payment is carried out. When an self-billed invoice is issued before payment it represents a request to the Buyer to pay, in which case the self-billed invoice commonly contains information that enables the Buyer, in the role of a debtor, to correctly initiate the transfer of the payment, unless that information is already agreed in prior contracts or by means of payment instructions separately lodged with the Buyer.

If an self-billed invoice is issued after payment, such as when the order process included payment instructions or when paying with a credit card, online or telephonic purchases, the self-billed invoice may contain information about the payment made in order to facilitate self-billed invoice to payment reconciliation on the Buyer side. An self-billed invoice may be partially paid before issuing such as when a pre-payment is made to confirm an order.

self-billed invoices, conformant with this specification should identify the means of payment for settlement of the self-billed invoice and clearly state what payment amount is requested. They should provide necessary details to support bank transfers in accordance with the Single Euro Payments Area (SEPA) for payments in Euro and the relevant national payment practices for other currencies. Payments by means of Credit Transfer, Direct debit, and Payment Card are in scope.

Detailed requirements for supporing accounting functionality can be found at <<paymentreq>>
8 changes: 8 additions & 0 deletions guide/bis-sb/sb-functionality/vat-reporting.adoc
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= VAT Reporting

The self-billed invoice is used to carry VAT related information from the Seller to the Buyer to enable the Buyer and Seller to correctly handle VAT booking and reporting. An self-billed invoice should contain sufficient information to enable the Buyer and any auditor to determine whether the self-billed invoice is correct from a VAT point of view.

The self-billed invoice shall allow the determination of the VAT regime, the calculation and description of the tax, in accordance with the {VAT-dir} and subsequent amendments.

Detailed requirements for supporing accounting functionality can be found at <<vatreq>>
15 changes: 15 additions & 0 deletions guide/bis-sb/sb-functionality/verification.adoc
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= Self-billed invoice verification

This process forms part of the Buyer’s internal business controls. The self-billed invoice shall refer to an authentic commercial transaction. Support for self-billed invoice verification is a key function of an self-billed invoice. The self-billed invoice should provide sufficient information to look up relevant existing documentation, electronic or paper, for example, and as applicable:

* the relevant purchase order
* the contract
* the call for tenders, that was the basis for the contract
* the Buyer’s reference
* the confirmed receipt of the goods or services
* delivery information

An self-billed invoice should also contain sufficient information that allows the received self-billed invoice to be transferred to a responsible authority, person or department, for verification and approval.

Detailed requirements for supporing accounting functionality can be found at <<verificationreq>>

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