·3 min read
With self-billing, the customer draws up the invoice instead of the supplier. In transport this means the transport company draws up the invoice on the carrier's behalf, based on the routes driven. It is allowed if you make prior agreements and the invoice meets the usual requirements, with the statement 'factuur uitgereikt door afnemer' (invoice issued by the customer).
What does self-billing mean?
Normally the supplier (the carrier) sends an invoice to its customer (the transport company). With self-billing this is reversed: the customer draws up the invoice in the name and on behalf of the supplier. For VAT purposes it remains the supplier's invoice.
In transport this makes sense, because the transport company already has all the data: which routes were driven, at what price and with which surcharges.
When is it allowed?
- You agree in advance with the supplier that you will draw up the invoices.
- There is a procedure by which the supplier accepts each invoice. This can also be: accepted unless they object within an agreed period.
- The invoice meets all the usual invoice requirements and states 'factuur uitgereikt door afnemer'.
Note: the supplier remains responsible for the correct VAT on the invoice. And if the invoice does not meet the requirements, the Belastingdienst can refuse the customer's input VAT deduction. So have your setup checked by your accountant.
What is on a self-billing invoice? (example)
- The statement 'factuur uitgereikt door afnemer'.
- Name, address and VAT number of the carrier (the supplier) and of the transport company (the customer).
- A unique, sequential invoice number and the invoice date.
- Per route: date, description and amount.
- Surcharges and deductions, each on its own line.
- The amount excluding VAT, the VAT rate and VAT amount, or 'btw verlegd' (reverse charge) when VAT is reverse-charged.
If the carrier uses the Dutch small business scheme (KOR), the invoice shows no VAT but does state that the KOR applies.
Booking a self-billing invoice
For the transport company, the self-billing invoice is a normal purchase invoice. For the carrier it is their sales invoice: they book it in their own accounts as if they had made it themselves, and include the VAT in their return.
Why transport companies choose it
- No more checking carrier invoices.
- No arguments about prices: the invoice follows from the agreed routes.
- Faster closing: all invoices for a period ready at once.
- Carriers no longer have to write invoices.
How Charterportaal helps
Charterportaal draws up the invoices on your carriers' behalf based on the completed routes, with surcharges and deductions. Your carriers see their invoices in the portal and you get everything ready for payment.
Frequently asked questions
What does 'factuur uitgereikt door afnemer' mean?
That the invoice was not drawn up by the supplier but by the customer on the supplier's behalf. This statement is mandatory for self-billing in the Netherlands.
Is self-billing allowed?
Yes, if you agree it with the supplier in advance, there is an acceptance procedure and the invoice meets the usual invoice requirements, with the statement 'factuur uitgereikt door afnemer'.
Who is responsible for VAT with self-billing?
The supplier remains responsible for the correct VAT. If the invoice does not meet the requirements, the customer can lose its right to deduct input VAT. Have your setup checked by your accountant.