United Kingdom Statutory Instruments

(a) it must have been provided pursuant to a prior agreement ("a self-billing agreement") entered into between the supplier of the goods or services to which it relates and the recipient of the goods or services ("the customer") and which satisfies the requirements in paragraph (3B);

(b) it must contain the particulars required under regulation 14(1) or (2);

(c) it must relate to a supply or supplies made by a supplier who is a taxable person.

    (3B) A self-billing agreement must - 

(a) authorise the customer to produce self-billed invoices in respect of supplies made by the supplier for a specified period which shall end not later than either - 


(i) the expiry of a period of 12 months, or

(ii) the expiry of the period of any contract between the customer and the supplier for the supply of the particular goods or services to which the self-billing agreement relates;



(b) specify that the supplier will not issue VAT invoices in respect of supplies covered by the agreement;

(c) specify that the supplier will accept each self-billed invoice created by the customer in respect of supplies made to him by the supplier;

(d) specify that the supplier will notify the customer if he ceases to be a taxable person or if he changes his registration number.

    (3C) Without prejudice to any term of a self-billing agreement, it shall be treated as having expired when - 

(a) the business of the supplier is transferred as a going concern;

(b) the business of the customer is transferred as a going concern;

(c) the supplier ceases to be registered for VAT.

    (3D) In addition to the matters set out in paragraph (3B) - 

(a) conditions that must be complied with may be set out in a notice published by the Commissioners;

(b) the Commissioners may impose further conditions in particular cases.

    (3E) Where a customer in another member State provides a document to himself in respect of a supply of goods or services to him by a registered person, that document shall be treated as the VAT invoice required to be provided by the supplier under paragraph 1(b) or (c) if it complies with the conditions set out in paragraph (3A).

    (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).".

(a) both the supplier and the customer are able to guarantee the authenticity of the origin and integrity of the contents by one of the following means - 


(i) an advanced electronic signature;

(ii) EDI;

(iii) where the document relates to supplies of goods or services made in the United Kingdom, such other electronic means as may be approved by the Commissioners in any particular case;



(b) the supplier has complied with any conditions imposed by the Commissioners.

    (3) When the document is a self-billed invoice that purports to be a VAT invoice, paragraph (2)(b) applies as if the reference to the supplier is to the customer.

    (4) Where an invoice has been provided or received that meets the conditions in paragraph (2) the supplier and the customer must preserve the means adopted for guaranteeing the authenticity of the origin and integrity of the contents under paragraph 2(a) for such time as the invoice is preserved.".

" Save as the Commissioners may otherwise allow, where a registered person provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars - ",

" (j) a copy of any self-billing agreement within regulation 13(3A) to which he is a party;

(k) where he is a customer, party to a self-billing agreement within regulation 13(3A), the name, address and VAT registration number of each supplier with whom he has entered into a self-billing agreement.".

" or the customer and which, in either case, is issued under the provisions of the law of the member State where the goods were supplied, corresponding in relation to that member State to the provisions of regulations 13, 13A and 14.".

(a) beginning with a relevant date, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at the relevant date, on reasonable grounds, to carry on in that period;

(b) current at his start date but not beginning with his start date, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at his start date, on reasonable grounds, to carry on in the remainder of the period;

(c) not falling within (a) or (b), the appropriate percentage shall be that applicable to his relevant turnover at the end of the previous prescribed accounting period.

    (3) Except that, where a relevant date other than his start date occurs on a day other than the first day of a prescribed accounting period, the following rules shall apply for the remainder of that prescribed accounting period - 

(a) for the remaining portion, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at the relevant date, on reasonable grounds, to carry on in that period;

(b) "remaining portion" means that part of the prescribed accounting period in which the relevant date occurs - 


(i) starting with the relevant date, and

(ii) ending on the last day of that prescribed accounting period;



(c) the appropriate percentage specified in sub-paragraph (a) shall be applied to his relevant turnover in the remaining portion described;

(d) if the rules set out in paragraphs (a) to (c) apply and then another relevant date occurs in the same prescribed accounting period, then - 



(i) the existing remaining portion ends on the day before the latest relevant date,

(ii) another remaining portion begins on the latest relevant date, and

(iii) the rules in paragraph (a) to (c) shall be applied again in respect of the latest remaining portion."

(a) the Commissioners received notification of, or otherwise became fully aware of, his liability to be registered more than one year after his EDR, or

(b) his end date or the first anniversary of his EDR falls before 1st January 2004.

    (3) At any relevant date on or after 1st January 2004 falling within his newly registered period, the Table shall be read as if each percentage specified in the right-hand column were reduced by one.

    (4) A flat-rate trader's "newly registered period" is the period - 

(a) beginning with the later of - 


(i) his start date; and

(ii) the day the Commissioners received notification of, or otherwise became fully aware of, his liability to be registered under the Act, and



(b) ending on the day before the first anniversary of his EDR.".

(a) is for the time being using a method approved or directed under regulation 102, and

(b) that method does not fairly and reasonably represent the extent to which goods or services are used by him or are to be used by him in making taxable supplies,

the Commissioners may serve on him a notice to that effect, setting out their reasons in support of that notification and stating the effect of the notice.

    (2) The effect of a notice served under this regulation is that regulation 102B shall apply to the person served with the notice in relation to - 

(a) prescribed accounting periods commencing on or after the date of the notice or such later date as may be specified in the notice, and

(b) longer periods to the extent of that part of the longer period falling on or after the date of the notice or such later date as may be specified in the notice.