For self-employed individuals

    The self-biller (the customer) agrees:

    1. To issue self-billed invoices for all supplies made to them by the self-billee (the supplier).

    2. To complete self-billed invoices showing the supplier’s name, address and VAT registration number, together with all the other details which constitute a full VAT invoice if VAT is applicable.

    3. To make a new self-billing agreement in the event that their VAT registration number changes.

    4. To inform the supplier if the issue of self-billed invoices will be outsourced to a third party.

    The self-billee agrees:

    1. To accept invoices raised by the self-biller on their behalf.

    2. Not to raise sales invoices for the transactions covered by this agreement.

    3. To notify the customer immediately if they

    • change their VAT registration number

    • cease to be VAT registered, or

    • sell their business or part of their business