Operators and energy-services firms approve measurement, day-rate and milestone data themselves — so self-billing lets you raise each contractor’s invoice accurately.
Under a self-billing agreement, the operator prepares the invoice from the approved data, applies VAT where due, sends a copy and pays.
Standard UK VAT rules apply for most energy-services supplies. Certain wholesale gas and electricity supplies between counterparties fall under a specific VAT reverse charge — that is separate from the CIS construction reverse charge. Apex Billing records each contractor’s VAT status; confirm any reverse-charge position with your adviser.
This is general information, not tax advice — confirm your own position with your accountant or HMRC.
Not generally — the CIS domestic reverse charge is specific to construction. A separate reverse charge can apply to certain wholesale gas and electricity supplies; confirm your position with your adviser.
Yes. Raise self-billed invoices with line items reflecting the approved day rates, measurement or milestones.
Raise your first compliant self-billed invoice today — free to start.