Commercial Identity Theft is when using a business’s name to obtain credit or even billing those businesses’ clients for products and services.
Perpetrators who commit business identity theft are often insiders — current or ex-employees — with direct access to operational documentation, who pad the books in favor of their scheming. (a.k.a. Business Identity Theft).
Ref.: http://everythingfinanceblog.com/7190/types-of-identity-theft-what-is-businessor-commercial-identity-theft.html