For self-billing you must keep the signed agreements, a record of every supplier who has agreed (with their name, address and VAT number), and copies of all self-billed invoices. These support your VAT return in the normal way and should be kept for the standard VAT record-retention period.
Key points
- Keep agreements, a supplier list with VAT numbers, and invoice copies.
- VAT records are generally kept for six years.
- Digital records make a VAT inspection straightforward.
What to keep
Keep each self-billing agreement, an up-to-date list of suppliers you self-bill and their VAT details, and a copy of every self-billed invoice you raise. If you reclaim input VAT, these are your evidence.
How long to keep it
VAT records are generally kept for six years. Storing invoices and agreements digitally, with each supplier’s current VAT status, keeps everything to hand for a VAT inspection.
This is general information, not tax advice — confirm your own position with your accountant or HMRC (see VAT Notice 700/62 on self-billing).