Re: [ubl-psc] Italian IDD Errata

[Tim McGrath <tim.mcgrath@documentengineeringservices.com>]

the self billing process is used (with pre-arranged contracts) in places 
like retail chain stores and supermarkets where the retailer holds goods 
from a manufacturer or suppier and then invoice themselves when they 
sell (consume) those goods.  The customer/retailer are the ones who know 
the amounts so it is quicker and more convenient for both parties 
especially for the fast moving consumer goods market.

the international tax scenario you describe seems more like a proforma 
invoice for tax purposes.


JAVEST wrote:
> Hello,
> I just realized there could be an error on my italian translation for 
> the self-billed invoice and self-billed credit note.
>
> The specification says:
> ---------------------------------------------------
> Self Billing (also known as billing on receipt)
>
>
>         4.6.1. Billing Business Rules Assumed
>
>        ...
>        Invoice after return of Receipt Advice
> ---------------------------------------------------
>
> By reading the above I understand the self-invoice is sent after 
> return of Receipt Advice.  Does self-invoice means here 
> automatic-invoice or are there any substitution term to let me 
> understand ?
> In Italy (and Europe I think) the self-invoice indicates an invoice 
> issued to yourself. This is the case generated e.g. by 
> double-imposition bilateral agreements between countries like Italy 
> and USA or Italy and Canada.  As a sample if an US trainer delivers 
> some courses in Italy at the end of the service (or payment time) the 
> italian Customer will have to issue an invoice to himself with the 
> amount of the VAT due (reverse charge).  This is necessary because VAT 
> is due as the goods/service are consumed in Italy, but VAT cannot be 
> payed by the US Trainer.
>
> At this point I am confused as I am not sure what self-billed 
> invoice/credit note really means.
>
> Does anyone can please clarify this to me ?
>
> Thank you in advance
>
> Roberto
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