Agencies that pay contractors, umbrella companies and temporary workers already hold the approved timesheets — so self-billing lets you raise every invoice yourself on a weekly run.
Under a self-billing agreement with each worker or umbrella company, the agency prepares the invoice from the approved timesheet, applies the correct VAT, sends a copy and pays. It’s the standard model for high-volume temp and contract payrolls.
Standard UK VAT rules apply: you add the worker’s or umbrella company’s VAT at the correct rate where they are VAT-registered, and none where they are not. The CIS reverse charge is specific to construction and does not apply to ordinary recruitment supplies — Apex Billing keeps a VAT-registered flag per supplier so the right treatment is used.
This is general information, not tax advice — confirm your own position with your accountant or HMRC.
Yes. Set each supplier’s VAT status and Apex Billing applies the correct VAT — standard-rated for VAT-registered umbrellas or PSCs, and none for suppliers who aren’t VAT-registered.
Yes. Upload a CSV to bulk-create the week’s self-billed invoices, preview them, then confirm and send.
No. The CIS domestic reverse charge applies to construction services, not to ordinary recruitment supplies, so standard VAT is used.
Raise your first compliant self-billed invoice today — free to start.