A self-billing agreement ends on its expiry date, when either party withdraws, or when the supplier stops being VAT-registered. To keep self-billing, review and renew the agreement before it lapses. Once an agreement ends, you must stop raising self-billed invoices for that supplier until a new one is in place.
Key points
- Ends on expiry, on withdrawal, or if the supplier deregisters from VAT.
- Review and renew before it lapses to avoid a gap.
- Stop self-billing once an agreement ends until a new one is signed.
When an agreement ends
An agreement ends at its expiry date, if either side gives notice to stop, or if the supplier’s circumstances change — for example they deregister from VAT. From that point you can no longer self-bill them under the old agreement.
Renewing in good time
Because agreements should be reviewed regularly (commonly at least every 12 months), it’s good practice to renew before the review date so there’s no gap. Apex Billing flags suppliers whose agreement is due for review so cover doesn’t lapse unnoticed.
This is general information, not tax advice — confirm your own position with your accountant or HMRC (see VAT Notice 700/62 on self-billing).