Operation of the scheme: self-billing
Subject to the normal rules on self-billing (see VATREC15000):
- AFRS farmers may self-bill tax invoices from suppliers, and
- Customers may self-bill AFRS invoices from farmers.
Any self-bill invoice must satisfy the invoicing requirements for that particular type of invoice.
Self-billers do not have to obtain official approval, and there is no legal requirement for them to notify their intention to self-bill. However, our policy is that traders should be encouraged to inform their local office if they intend to self-bill.