Glossary ยท Self-billing

Customer (buyer)

In self-billing, the party that raises the invoice and pays the supplier.

The customer holds the data the invoice is based on, prepares it, applies the correct VAT, sends the supplier a copy and pays.

Read the related guide โ†’

General information, not tax advice โ€” confirm your own position with your accountant or HMRC.

Related terms

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