What is self-billing?

Self-billing is when a Value-Added Tax (VAT) registered customer assumes responsibility for issuing their supplier's VAT invoice. You may prepare the self-billing invoice provided:

• there is prior agreement with the supplier that you may draw up and issue the invoice
• all conditions relating to the content or issue of the invoice are met by you
• agreed procedures are in place for acceptance by the supplier of the validity of the invoice
• the invoice is endorsed with 'self-billing'.

An invoice issued under these arrangements is regarded as having been issued when the supplier accepts it in accordance with the procedures in place.