Glossary · Self-billing

Output tax

The VAT a business charges on the goods and services it supplies.

On a self-billed invoice where VAT is charged, that VAT is the supplier’s output tax — which is why the invoice states the VAT shown is the supplier’s output tax due to HMRC.

General information, not tax advice — confirm your own position with your accountant or HMRC.

Related terms

Ready to self-bill your suppliers?

Raise your first compliant self-billed invoice today — free to start.

Get started