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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

Other Invoicing arrangements: Self-billing: What if the conditions are not met?

If the conditions are not met, the self-billed invoice is not a valid invoice. If a purported self-billed invoice does not meet the conditions:

  • input tax cannot be recovered; and
  • the supplier’s obligation to issue a VAT invoice has not been removed.