A self-billed invoice must include everything a normal VAT invoice does — both parties’ names, addresses and VAT numbers, a unique sequential number, the date and tax point, a description, and the VAT breakdown — 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.
Key points
- All normal VAT-invoice details, plus a unique sequential number.
- Both parties’ VAT details and the supplier’s VAT number.
- The “self-billing” marking and the output-tax statement where VAT is charged.
- Reverse-charge invoices show no VAT and state the customer accounts for it.
The standard VAT invoice details
Like any VAT invoice, a self-billed invoice needs a unique sequential number, the customer’s and supplier’s names and addresses, the supplier’s VAT registration number, the date of issue and tax point, a description of the goods or services, the amount excluding VAT, the VAT rate and amount, and the total.
The extra self-billing markings
In addition, a self-billed invoice should be marked “self-billing” and, where VAT is charged, carry the statement that the VAT shown is the supplier’s output tax due to HMRC. These markings make clear the customer raised the invoice on the supplier’s behalf.
Reverse-charge invoices
Where the CIS domestic reverse charge applies, no VAT is charged on the invoice; instead it states that the customer will account for the VAT, showing the rate that applies.
This is general information, not tax advice — confirm your own position with your accountant or HMRC (see VAT Notice 700/62 on self-billing).