Value Added Tax Act 1994 Schedule 11 para 2B

Self-billed invoices

Schedule 11 paragraph 2B sets out the rules governing self-billed invoices, where the customer rather than the supplier prepares the VAT invoice for a supply of goods or services.

• A self-billed invoice is a document prepared by the customer that serves as the VAT invoice for a supply received from another VAT-registered person, and it will be treated as the supplier's own VAT invoice provided certain conditions are met.
• The conditions that must be satisfied may be set out in regulations, in a notice published by HMRC, or imposed on a case-by-case basis under regulations.
• A self-billed invoice does not trigger the tax point by its issue alone — it is not treated as issued by the supplier for the purpose of determining an earlier time of supply, but it can be treated as issued by the supplier for the purpose of determining a later time of supply, provided additional conditions are met.
• Regulations governing self-billing may be tailored to apply only in specified cases or to supplies made to particular categories of person, and may make different provision for different circumstances.