What is self-billing?

Self-billing is when a Value-Added Tax (VAT) registered customer assumes responsibility for issuing their supplier's VAT invoice. You may prepare the self-billing invoice provided:

  • there is prior agreement with the supplier that you may draw up and issue the invoice
  • you meet all conditions relating to the content of and the issue of the invoice
  • you have agreed procedures for the acceptance by the supplier of the validity of the invoice
  • you endorsed the invoice with the words 'self-billing'.

An invoice issued under these arrangements is regarded as having been issued when the supplier accepts it in accordance with the procedures in place.