![]() ![]() your supplier’s confirmation that they will not issue VAT invoices for goods or services covered by the agreement (because you’ll be issuing the invoices for them).your supplier’s agreement that you, as the self-biller, can issue invoices on your supplier’s behalf.You’ll both need to sign a formal self-billing agreement. If you do not have an agreement with your supplier your self-billed invoices will not be valid VAT invoices – and you will not be able to reclaim the input tax shown on them. You can only have a self-billing arrangement if your supplier agrees to put one in place. There are special rules if you have a self-billing arrangement and you are involved in transactions that the reverse charge arrangement for business-to-business supplies of mobile telephones and computer chips applies to. Your self-billing arrangement with that supplier is no longer covered by the VAT regulations. If a supplier stops being registered for VAT then you can continue to self-bill them, but you cannot issue them with VAT invoices. You must not issue self-billed invoices to a supplier who has changed their VAT registration number until you’ve prepared a new self-billing agreement for them. ![]() You can self-bill businesses in other countries. Your suppliers do not have to be based just in the UK. make sure invoices contain the right information and are correctly issued.keep records of each of the suppliers who let you self-bill them.review agreements with suppliers at regular intervals.enter into an agreement with each supplier.You can set up self-billing arrangements with your suppliers as long as you can meet certain conditions, you’ll need to: If you are the customer Rules for self-billing get your supplier or customer to agree to the arrangement.If you want to put a self-billing arrangement in place you do not have to tell HMRC or get approval from them. The customer prepares the supplier’s invoice and forwards a copy to the supplier with the payment. Both customer and supplier must be VAT registered. Self-billing is an arrangement between a supplier and a customer. ![]()
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