Glossary · Self-billing

Self-billing

An arrangement where the customer prepares the invoice on the supplier’s behalf, instead of the supplier issuing it.

Under a written self-billing agreement the customer raises the invoice for what they buy, applies the correct VAT, sends the supplier a copy and pays them. The supplier doesn’t issue their own invoice for those supplies.

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

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