What do I need to do to set up a VAT self-billing arrangement?

If one of your customers wants to set up a self-billing arrangement with you, they’ll ask you to agree to this in writing. If you agree, they’ll give you a self -billing arrangement to sign.


The terms of the agreement are a matter between you and your client , but there are certain conditions you’ll both have to meet to make sure you comply with VAT regulations.

For VAT purposes you’ll have to do all of the following:

  • sign and keep a copy of the self-billing agreement.
  • agree not to issue any sales invoices to your customer for any transaction during the period of the agreement.
  • agree to accept the self-billing invoices that your customer issues.
  • tell your customer at once if you change your VAT registration number or  cancel your VAT registration.