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HMRC internal manual

VAT Agricultural Flat Rate Scheme

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.