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SPECIAL TOPICExplore the capabilities that make O2C work

ORDER TO CASH · INTERCOMPANY

How does intercompany sales work?

Intercompany sales allows one company code to sell to the external customer while a plant assigned to another company code supplies the goods. The customer-facing sale and the internal company-to-company settlement remain connected but financially distinct.

SCENARIO BOUNDARY

Intercompany is not the same as third-party drop shipment

In intercompany sales, the supplying plant belongs to another company code inside the corporate group. In third-party processing, an external supplier normally delivers to the customer and procurement documents govern that external supply.

INTERCOMPANYAnother group company supplies

External customer invoice plus an intercompany invoice between the delivering and selling companies.

THIRD PARTYAn external supplier supplies

Sales demand triggers external procurement, supplier fulfilment, and supplier invoice verification.

Intercompany Sales flow

Select any stage to explore

How the two value flows work

The selling sales organization creates the customer order. The delivering company ships and posts goods issue. The selling company invoices the external customer, while the delivering company creates an intercompany invoice to the selling company. SAP preserves both the external commercial flow and the internal company-to-company settlement.

EXTERNAL SALE

Selling company → Customer

The selling company owns the customer relationship, commercial price, customer receivable, and customer revenue.

INTERNAL SUPPLY

Delivering company → Selling company

The delivering company owns physical fulfilment and bills the selling company using the agreed intercompany price.

What configuration connects

Sales-area and plant assignments, internal customer and supplier Business Partners, intercompany billing types, copy control, pricing conditions, tax, account determination, transfer pricing, and output must agree. Local legal, tax, and transfer-pricing requirements determine the final design.

Example

A Singapore sales company accepts an order, but a Malaysian company’s plant delivers it. Singapore bills the customer; Malaysia bills Singapore for the internal supply.

Technical referencesSAP Help - Intercompany Sales Processing SAP Help - Working with Intercompany Billing