<!-- md-source: 6a80b4c10dd9 FactoorSharpWeb/wwwroot/de/Service/SelfBilledInvoice.md -->

# Self-billed invoice

> Markdown version of <https://www.factoorsharp.de/en/Service/SelfBilledInvoice> for AI agents.
> Languages: [Deutsch](https://www.factoorsharp.de/de/Service/SelfBilledInvoice.md) ·
> [English](https://www.factoorsharp.de/en/Service/SelfBilledInvoice.md) ·
> [Français](https://www.factoorsharp.de/fr/Service/SelfBilledInvoice.md)

Self-billing under § 14(2) of the German VAT Act: the recipient of the supply issues the
document, not the supplier. Two line items, two tax rates, no charges or allowances – and
as the only difference from an ordinary commercial invoice, document type 389.

The basis is the official sample invoice `E10_01_Gutschrift` from the Factur-X / ZUGFeRD
documentation (FeRD sample package, ZUGFeRD 2.5.0).

Note texts, product names and party names stay in German throughout: they are the payload
of the official reference document, and translating them would break the comparison
with it.

## Two things called "Gutschrift"

The German word carries two entirely different meanings, and confusing them is the most
common mistake in this area.

| | Self-billing (389) | Credit note (381) |
|---|---|---|
| FactoorSharp | `InvoiceType.SelfBilledInvoice` | `InvoiceType.CreditNote` |
| Who issues it? | **The recipient of the supply** bills on the supplier's behalf | The supplier itself |
| Amounts | **positive** – the document looks like an invoice | positive; the document mirrors the invoice as a whole |
| Legal basis | § 14(2) German VAT Act (self-billed invoice) | correction of a receivable |
| This page | **covers this case** | see [correction invoice](https://www.factoorsharp.de/en/Service/CorrectionInvoice.md) (type 384) for the distinction |

In self-billing **all amounts stay positive**. Setting negative quantities here because
"Gutschrift" sounds like a reversal produces a document that is wrong in business terms.

## COMFORT profile instead of EXTENDED

Unlike the other examples, this document sits in the `Profile.Comfort` profile – guideline
ID `urn:cen.eu:en16931:2017`, the pure EN 16931 profile without extensions. That is not an
oversight in the reference but the statement that this business case gets by without
EXTENDED fields.

Consequently, every field that the
[extended goods invoice](https://www.factoorsharp.de/en/Service/GoodsInvoice.md)
demonstrates is absent: document name (BT-X-2), test indicator, packaging details (BT-X-9)
and the extended tax bases. Setting them would not be an error – the writer would silently
discard them in the COMFORT profile.

## 1. Document header

```csharp
// BT-1 document number, BT-2 document date, BT-5 currency
FacturXInvoice invoice = FacturXInvoice.CreateInvoice(
    invoiceNo: "471102",
    invoiceDate: new DateTime(2026, 3, 5),
    currency: CurrencyCodes.EUR);

// BT-3: 389 = self-billed invoice. The only difference from an ordinary commercial
// invoice (380) in the whole document – all amounts stay positive.
invoice.Type = InvoiceType.SelfBilledInvoice;
```

## 2. Free-text notes

Four notes in `ram:IncludedNote` (BG-1). The first comes without a `subjectCode`, two carry
`REG` for regulatory information, the last `ACB` for the format identification.

```csharp
// Note without a subjectCode: plain free text, here the reference to the order.
invoice.AddNote("Rechnung gemäß Bestellung vom 01.03.2026.");

// REG = regulatory information. This example uses two of them: the legal
// representation and the commercial register number.
invoice.AddNote("Geschäftsführer: Hans Muster",
                subjectCode: SubjectCodes.REG);

invoice.AddNote("Handelsregisternummer: H A 123",
                subjectCode: SubjectCodes.REG);

// ACB = additional information, here the format identification.
invoice.AddNote("ZUGFeRD vers 2.5.0 EN16931 (Comfort)",
                subjectCode: SubjectCodes.ACB);
```

## 3. Seller with two tax registrations

`AddSellerTaxRegistration` can be called more than once. Here the national tax number
(`FC`, BT-32) comes first, then the VAT ID (`VA`, BT-31). The order in the XML follows the
order of the calls.

```csharp
// id       → ram:ID       (BT-29)   internal supplier number
// globalID → ram:GlobalID (BT-29-0) with schemeID "0088" = GLN
invoice.SetSeller(
    name: "Lieferant GmbH",
    postcode: "80333",
    city: "München",
    street: "Lieferantenstraße 20",
    country: CountryCodes.DE,
    id: "549910",
    globalID: new GlobalID(GlobalIDSchemeIdentifiers.GLN, "4000001123452"));

//   FC = national tax number (BT-32)
//   VA = VAT ID                  (BT-31)
invoice.AddSellerTaxRegistration("201/113/40209", TaxRegistrationSchemeID.FC);
invoice.AddSellerTaxRegistration("DE136695976", TaxRegistrationSchemeID.VA);
```

## 4. Buyer – with a tax number of its own

This is where self-billing shows up in the data model: because the recipient of the supply
issues the document, *it* carries a VAT ID as well (BT-48). On an ordinary commercial
invoice that field usually stays empty.

```csharp
// Only an internal customer number here, no GLN.
invoice.SetBuyer(
    name: "Kunden AG Mitte",
    postcode: "69876",
    city: "Frankfurt",
    street: "Kundenstraße 15",
    country: CountryCodes.DE,
    id: "GE2020211");

// BT-48: the buyer's VAT ID.
invoice.AddBuyerTaxRegistration("DE136695976", TaxRegistrationSchemeID.VA);

// BT-72: actual delivery date → ram:ActualDeliverySupplyChainEvent
invoice.ActualDeliveryDate = new DateTime(2026, 3, 3);
```

## 5. Document lines

Two line items (BG-25) without any item discount. Gross and net price are therefore
identical – the reference still writes both elements. Both lines sit in the same tax
category `S` and differ only in the rate.

```csharp
// Line 1: 20 dividers at EUR 9.90 = EUR 198.00, 19 % VAT
invoice.AddTradeLineItem(
    lineID: "1",
    name: "Trennblätter A4",
    netUnitPrice: 9.90m,
    grossUnitPrice: 9.90m,
    unitCode: QuantityCodes.H87,       // H87 = piece
    billedQuantity: 20m,
    lineTotalAmount: 198.00m,
    taxType: TaxTypes.VAT,
    categoryCode: TaxCategoryCodes.S,  // S = standard rate
    taxPercent: 19m,
    sellerAssignedID: "TB100A4",
    id: new GlobalID(GlobalIDSchemeIdentifiers.EAN, "4012345001235"));

// Line 2: 50 yoghurts at EUR 5.50 = EUR 275.00, 7 % VAT.
// Food, hence the reduced rate – within the same tax category S.
invoice.AddTradeLineItem(
    lineID: "2",
    name: "Joghurt Banane",
    netUnitPrice: 5.50m,
    grossUnitPrice: 5.50m,
    unitCode: QuantityCodes.H87,
    billedQuantity: 50m,
    lineTotalAmount: 275.00m,
    taxType: TaxTypes.VAT,
    categoryCode: TaxCategoryCodes.S,
    taxPercent: 7m,
    sellerAssignedID: "ARNR2",
    id: new GlobalID(GlobalIDSchemeIdentifiers.EAN, "4000050986428"));
```

## 6. Payment means

```csharp
// BG-16 ram:SpecifiedTradeSettlementPaymentMeans, type code 58 = SEPA credit transfer.
invoice.SetPaymentMeans(PaymentMeansTypeCodes.SEPACreditTransfer);

// BG-17: the payee's account. The BIC stays empty – for a SEPA credit transfer
// within Germany the IBAN is enough. AccountName (BT-85) is the account holder.
invoice.AddCreditorFinancialAccount(
    iban: "DE89370400440532013000",
    bic: null,
    name: "Lieferant GmbH");
```

## 7. VAT breakdown

Without document-level charges and allowances the basis amount is simply the sum of the
matching lines – no `allowanceChargeBasisAmount`, no correction arithmetic.

| Field | 7 % (line 2) | 19 % (line 1) |
|---|---|---|
| `basisAmount` | 275.00 | 198.00 |
| `taxAmount` | 275.00 × 7 % = **19.25** | 198.00 × 19 % = **37.62** |

The column order is not a slip: the reference lists **7 % before 19 %**, so not in the
order of the lines. FactoorSharp emits the tax groups in the order of the
`AddApplicableTradeTax` calls and does not sort them afterwards.

```csharp
invoice.AddApplicableTradeTax(
    basisAmount: 275.00m,
    percent: 7m,
    taxAmount: 19.25m,
    typeCode: TaxTypes.VAT,
    categoryCode: TaxCategoryCodes.S);

invoice.AddApplicableTradeTax(
    basisAmount: 198.00m,
    percent: 19m,
    taxAmount: 37.62m,
    typeCode: TaxTypes.VAT,
    categoryCode: TaxCategoryCodes.S);
```

## 8. Payment terms

A due date only, no early payment discount. That `description` is `null` here is
deliberate: the writer then does not emit `ram:Description` at all rather than writing an
empty element.

```csharp
invoice.AddTradePaymentTerms(
    description: null,
    dueDate: new DateTime(2026, 4, 5));
```

## 9. Document totals

| BT code | Parameter | Calculation |
|---|---|---|
| BT-106 | `lineTotalAmount` | 198.00 + 275.00 = **473.00** |
| BT-107 / BT-108 | `allowanceTotalAmount` / `chargeTotalAmount` | 0.00 – no charges or allowances |
| BT-109 | `taxBasisAmount` | **473.00** |
| BT-110 | `taxTotalAmount` | 19.25 + 37.62 = **56.87** |
| BT-112 | `grandTotalAmount` | 473.00 + 56.87 = **529.87** |
| BT-115 | `duePayableAmount` | 529.87 − 0.00 = **529.87** |

```csharp
invoice.SetTotals(
    lineTotalAmount: 473.00m,      // BT-106
    chargeTotalAmount: 0.00m,      // BT-108
    allowanceTotalAmount: 0.00m,   // BT-107
    taxBasisAmount: 473.00m,       // BT-109
    taxTotalAmount: 56.87m,        // BT-110
    grandTotalAmount: 529.87m,     // BT-112
    totalPrepaidAmount: 0.00m,     // BT-113
    duePayableAmount: 529.87m);    // BT-115
```

## 10. Saving

Here it is `Profile.Comfort` instead of `Profile.Extended` – the only difference from the
other examples at this point.

```csharp
// Version25 + Profile.Comfort + CII produces the profile identifier
// "urn:cen.eu:en16931:2017" – the pure EN 16931 profile without extensions.
invoice.Save("E10_01_Gutschrift.xml",
             ZUGFeRDVersion.Version25,
             Profile.Comfort,
             ZUGFeRDFormats.CII);
```

## 11. Cross-check

The generated file has to have the same tree structure as `E10_01_Gutschrift.xml` from the
FeRD sample package. Numbers are compared numerically, so that `9.90` and `9.9000` count
as equal.

```csharp
// A human-readable rendition – not a legal document and not a hybrid ZUGFeRD PDF.
// It is rendered from the object, not from the XML file.
InvoiceVisualizer.RenderPdf(invoice, "E10_01_Gutschrift.pdf");
InvoiceVisualizer.RenderHtml(invoice, "E10_01_Gutschrift.html");
```

The validator, the visualizer and the detailed documentation for them live in the customer
area at <https://www.factoorsharp.de/support/>.

## Related pages

- [Extended goods invoice](https://www.factoorsharp.de/en/Service/GoodsInvoice.md): six line items, two tax rates, discounts and an early payment discount in EXTENDED.
- [Correction invoice](https://www.factoorsharp.de/en/Service/CorrectionInvoice.md): type 384 with negative amounts – the other meaning of "Gutschrift".
- [Foreign currency invoice](https://www.factoorsharp.de/en/Service/ForeignCurrencyInvoice.md): GBP with the tax amount also stated in EUR, including the exchange rate.
- [Getting started](https://www.factoorsharp.de/en/Home/GettingStarted.md): installation, license key and your first invoice.
- [Factur-X reference](https://www.factoorsharp.de/en/Service/Documentation): XML elements and BT/BG codes to look up.