Self-Billing 

Use

Some companies in the UK use the self-billing procedure (or evaluated receipt settlement). This is particularly common with hauliers who own weighbridges and publishers or broadcasters who use freelancers.

You are no longer required to seek authorization from the UK VAT authority, HM Customs & Excise, to operate self-billing arrangements with certain suppliers.

Activities

When you issue self-billed invoices to VAT registered suppliers, you must ensure that each invoice is clearly marked with the statement ‘The VAT shown is your output tax due to Customs & Excise’.

For more information about self-billing, see Evaluated Receipt Settlement (ERS).