Processors, co-operatives and buyers weigh and grade your produce at intake, so they self-bill you: the buyer raises the invoice, applies the correct VAT (or the Agricultural Flat Rate addition where you use it), and pays. You don’t invoice the buyer yourself.
Key points
- The buyer invoices from weighed, graded intake.
- Correct VAT, including the Agricultural Flat Rate addition.
- No invoicing the buyer yourself.
- A compliant copy per delivery.
Priced at intake
Your delivery’s weight and grade drive the self-billed invoice; tell the buyer if you’re on the Agricultural Flat Rate Scheme so the right amount is applied.
This is general information, not tax advice — confirm your own position with your accountant or HMRC.