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HMRC internal manual

VAT Time of supply

HM Revenue & Customs
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Legislation: UK secondary law (VAT Regulations 1995): Regulation 13(3F) self-billed invoices


(3F) For the purposes of the following, a self-billed invoice will not be treated as issued by the supplier (however the supplier may be described in the provision concerned) -

(a) regulation 84(2)(b)(ii);

(b) regulation 85(1)(b);

(c) regulation 85(2);

(d) regulation 86(1);

(e) regulation 86(2)(b);

(f) regulation 86(3);

(g) regulation 88(1)(b);

(h) regulation 89(b)(ii);

(i) regulation 90(1)(b);

(j) regulation 90(2);

(k) regulation 91;

(l) regulation 92(b);

(m) regulation 93(1)(b);

(n) regulation 94B(6)(a).


Regulation 13(3F) puts beyond doubt the fact that invoices issued by the customer under a self-billing arrangement are not treated as issued by the supplier for the purposes of the time of supply regulations listed. For further information see VATTOS5225.