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VATREC15030 | Other Invoicing arrangements: Self-billing: What if the conditions are not met?

From HM Revenue & Customs · VAT Traders’ Records Manual

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 remains responsible for issuing a VAT invoice