When the goods issue for the outbound delivery is posted, the outbound delivery automatically appears in the billing due list of the French sales organization (90FR). The billing document for the end customer is created in the sales organization that entered the sales order (90FR in our example).
Billing occurs with reference to the outbound delivery. For this process step, it is irrelevant that another company code (Germany) was responsible for created and processing the outbound delivery.
The billing document for the customer is either created using a collective billing transaction like the billing due list (also available as an app in the Fiori launchpad of a user) or it is created manually with reference to the outbound delivery.
Note
See the following video to learn more about the elements of the invoice for the end customer: