| Commentary

397 Self-billing

| Commentary

397 Self-billing

If either party wishes to operate a self-billing system (by providing a document to itself for the supply of goods and/or services to it by the other party, also registered for VAT in the United Kingdom) then, in the United Kingdom, that document can only be treated as a VAT invoice with HM Revenue and Customs’ approval. The party must submit a written request to its VAT office explaining why self-billing is necessary and showing that the supplier has agreed to self-bill and will not itself issue tax invoices for the relevant transactions.

Self-billing invoices should also be

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