Partners in SAP SD correspond to different types of customers. In SAP they are represented by group account. Roles of partner are assigned to specific group accounts (eg. sold-to party, payer, bill-to party, goods recipient). Depending on system configuration and customer master data, while creating sales order in the sales process, system can automatically determine the appropriate roles we partner. Often in the sales process often another customer is responsible for the order to another location and another customer is invoiced. Thanks to the determination of a partner in the system, we are able to reflect these relationships in a simple way.