Yes. Peppol supports self-billing through a dedicated specification, Peppol BIS Self-Billing 3.0. The current version is 3.0.2, published on 20 May 2026 and mandatory from 17 August 2026.
How self-billing works in Peppol
In self-billing, the customer issues the invoice in the supplier’s name, based on its own records of the goods or services received. Compared with ordinary Peppol BIS Billing, the direction of the message is reversed: the customer (buyer) sends the document and the supplier (seller) receives it. The specification states that the supplier and the self-billed invoice receiver are the same entity, as are the customer and the self-billed invoice sender.
- The customer issues and sends the self-billed invoice to the supplier.
- The customer books it as a purchase and as accounts payable.
- The supplier receives the invoice and books it as revenue.
- The supplier approves, rejects, or disputes the invoice.
Identifiers and codes
| Element | Value |
| CustomizationID | urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:selfbilling:3.0 |
| ProfileID | urn:fdc:peppol.eu:2017:poacc:selfbilling:01:1.0 (process P12) |
| Documents | UBL Invoice and UBL Credit Note |
| Invoice type codes | 389 (self-billed invoice), 527 (self-billed debit note) |
| Credit note type code | 261 (self-billed credit note) |
| Syntax | UBL only, CII is not supported |
Because the identifiers differ from Peppol BIS Billing, the supplier must be registered to receive the self-billing document types. A supplier that can receive ordinary Peppol invoices cannot automatically receive self-billed ones.
Corrections and disputes
- Approve. The supplier accepts the invoice and books it as revenue and accounts receivable.
- Reject. The supplier rejects the whole invoice, contacts the customer, and asks for a self-billed credit note.
- Dispute. The supplier disputes parts of the invoice and asks for a self-billed credit note, a new self-billed invoice, or both.
Corrections are always issued by the customer, as a self-billed credit note (type code 261) or a new self-billed invoice.
The legal conditions are separate
The specification does not check the legal conditions for self-billing. In the EU, these include a prior agreement between the parties, a procedure for the supplier to accept each invoice, and the mention “Self-billing” on the invoice (VAT Directive, Article 224 and Article 226). Several countries add their own rules. See Self-billing: legal conditions by country.
Other Peppol specifications
Self-billing variants also exist for some PINT specifications, including PINT A-NZ, PINT AE, and PINT JP.
Sources: Peppol BIS Self-Billing 3.0, release notes, and the code lists for invoice and credit note type codes.
