Glossary · Self-billing

Self-billed invoice

A VAT invoice the customer raises on the supplier’s behalf, marked “self-billing”.

It carries all normal VAT-invoice details plus the self-billing marking and, where VAT is charged, the statement that the VAT shown is the supplier’s output tax due to HMRC.

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

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