Examples of generated self-billed purchase invoices

The example order

The following two order lines exist for the same supplier, with whom you have a self-billing relationship. The (only) home currency is USD and the order currency is EUR.

Order: 10000010/10/0 for 10 pcs of item A.
- The unit price = 10 EUR.
- The tax country code = NL-001 (high tax 20 percent).
- The rate determiner = Document Date.
- The purchase type = PUR.
- The rate: 1 EUR = 1 USD.
Order: 10000011/10/0 for 5 pcs of item B.
- The unit price = 5 EUR.
- The tax country code = NL-002 (low tax 10 percent).
- The rate determiner = Document Date.
- The purchase type = PUR.
- The rate: 1 EUR = 2 USD.

As the order lines are compressed and the compression criteria all are the same, the two order lines will be combined on one invoice. The compression criteria in this case are the company, the order type, the invoice-from BP, the currency, the tax country, the rate determiner, and the purchase type.

The rate determiner is Document Date

If the rate determiner is Document Date, LN determines the rate for the invoice at the time when the invoice is generated. For each invoice accrual posting, it must be determined whether there is a difference in home currencies, and if so, the differences must be posted to the integration transactions as currency differences.

If the rate is 1 EUR = 3 USD at the time when you generate the self-billed invoice, the following postings are created:

Type	Account	EUR	USD
Debit	Invoice Accrual account A	100	300
Debit	Tax account (NL-001)	20	60
Debit	Invoice Accrual account B	25	75
Debit	Tax account (NL-002)	2.5	7.5
Credit	Control Account	147.5	442.5

As the rate determiner is Document Date and the rate is 1 EUR = 3 USD, the following Currency Difference integration transactions are created:

For the posting on Invoice Accrual account A, a currency difference integration Debit posting of –200 USD (the Debit side is the invoice accrual side).
For the posting on Invoice Accrual account B, a currency difference integration Debit posting of –25 USD. Note that by definition, the transaction amount of the currency difference integration postings is always zero. For self-billing, a real price difference cannot occur, because the generated invoice is always in the order currency and is always for exactly the same amount as the receipt(s).

The rate determiner is other than Document Date

If the rate determiner is not Document Date, the following postings are created:

Type	Account	EUR	USD
Debit	Invoice Accrual account A	100	100
Debit	Tax account (NL-001)	20	20
Debit	Invoice Accrual account B	25	50
Debit	Tax account (NL-002)	2.5	5
Credit	Control Account	147.5	175

As the invoice accrual accounts are posted with the same rate information as the receipts, no currency differences need to be posted. The rate information of the control account and the invoice itself is the average rate: 1 EUR = 1.186441 USD.