Glossary Β· Self-billing

Self-billing agreement

The written agreement, required before self-billing, in which a supplier accepts invoices raised on their behalf.

It records that the supplier accepts self-billed invoices, won’t raise their own for those supplies, and will notify the customer of any VAT-registration change. It has an expiry or review date, commonly reviewed at least every 12 months.

Read the related guide β†’

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

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