Self-Billing Invoice Template
A self-billing invoice is an invoice the customer prepares on the supplier's behalf, from the customer's own records of what was delivered, under a prior agreement between the two businesses. The template below is pre-filled with a sample from Oak Lane Farm to Riverside Mills Ltd: 3 lines, $19,977.60. Edit it and download the PDF.
Pre-filled self-billing invoice sample ($19,977.60). Example prices: replace them with your own.
From
Oak Lane Farm
12 Market Street
Springfield, IL 62704
billing@example.com
Self-Billing Invoice
Bill to
Riverside Mills Ltd
40 Station Road
Fairview, OR 97024
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Milling wheat, grade 1Weighbridge tickets 5521-5530 | 62.4 tonne | $245.00 | $15,288.00 |
| Malting barley, grade 2Weighbridge tickets 5531-5534 | 18.2 tonne | $228.00 | $4,149.60 |
| Haulage from farm to mill | 3 load | $180.00 | $540.00 |
- Subtotal
- $19,977.60
- Balance due
- $19,977.60
Notes
Self-billing invoice prepared by Riverside Mills Ltd on behalf of Oak Lane Farm under agreement SB-12.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
What is a self-billing invoice?
A self-billing invoice is an invoice the customer prepares on the supplier's behalf, from the customer's own records of what was delivered, under a prior agreement between the two businesses.
The tool prints it with the heading "Self-Billing Invoice" and behaves as an invoice.
Sample self-billing invoice: Oak Lane Farm to Riverside Mills Ltd
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Milling wheat, grade 1 (Weighbridge tickets 5521-5530) | 62.4 tonne | $245.00 | $15,288.00 |
| Malting barley, grade 2 (Weighbridge tickets 5531-5534) | 18.2 tonne | $228.00 | $4,149.60 |
| Haulage from farm to mill | 3 load | $180.00 | $540.00 |
| Total | $19,977.60 |
When to use a self-billing invoice
- A large buyer measures the quantity received, such as weighbridge tonnes or litres collected, and knows the amount before the supplier does.
- A platform or publisher calculates royalties or commissions owed to many small suppliers.
- A grower or haulier supplies one customer regularly and both sides want less paperwork.
- The customer pays suppliers on its own schedule and wants identical invoices for every supplier.
What a self-billing invoice must include
- The mention 'Self-billing' on the document
- Supplier's name, address and VAT number
- Customer's name and address
- A unique sequential number in the self-billing series
- Date of issue and date of supply
- Description and quantity of the goods or services
- Taxable amount, VAT rate and VAT amount
- Reference to the self-billing agreement
Self-Billing Invoice vs similar documents
-
vs tax invoice
A tax invoice is issued by the supplier; a self-billing invoice is issued by the customer for the supplier, under an agreement.
-
vs purchase order
A purchase order is the buyer's request before supply; a self-billing invoice is the buyer's bill on the supplier's behalf after supply.
-
vs payment receipt
A remittance or payment receipt shows what was paid; a self-billing invoice is the tax document for the supply itself.
Legal and tax note
Article 224 of the EU VAT Directive 2006/112/EC allows self-billing only with a prior agreement between the two parties and a procedure for the supplier to accept each invoice, and Article 226 requires the mention 'Self-billing' on it. The UK sets its own conditions in HMRC VAT Notice 700/62.
General information, not legal or tax advice.
How to make a self-billing invoice
-
Open the pre-filled sample
The tool above starts as "Self-Billing Invoice" from Oak Lane Farm to Riverside Mills Ltd.
-
Replace the parties
Enter your business and your customer, plus self-billing agreement and supplier vat number.
-
Edit the lines
Change the 3 sample lines ($19,977.60 in total) to your own items and prices.
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Check the required fields
Make sure all 8 fields listed above are filled, then download the PDF.
Trades that use a self-billing invoice
Frequently asked questions
Who keeps the self-billing invoice?
Both businesses. The customer issues it and sends a copy to the supplier, and both keep it in their records as the invoice for the supply.
What does the supplier have to do?
Agree to the arrangement in writing, check each self-billed invoice against what was really delivered, and not issue its own invoice for the same supply, because two invoices for one supply would charge the tax twice.
Can I self-bill a supplier who is not VAT registered?
Yes, but then the invoice must not show VAT. Check the supplier's registration at the start of each agreement period, because VAT charged by mistake has to be corrected.