SCHEDULES
SCHEDULE 11 Administration, collection and enforcement
F1Self-billed invoices
2B
1
This paragraph applies where a taxable person provides to himself a document (a “ self-billed invoice ”) that purports to be a VAT invoice in respect of a supply of goods or services to him by another taxable person.
2
Subject to compliance with such conditions as may be—
a
prescribed,
b
specified in a notice published by the Commissioners, or
c
imposed in a particular case in accordance with regulations,
a self-billed invoice shall be treated as the VAT invoice required by regulations under paragraph 2A above to be provided by the supplier.
3
For the purposes of section 6(4) (under which the time of supply can be determined by the prior issue of an invoice) a self-billed invoice shall not be treated as issued by the supplier.
4
For the purposes of section 6(5) and (6) (under which the time of supply can be determined by the subsequent issue of an invoice) a self-billed invoice in relation to which the conditions mentioned in sub-paragraph (2) are complied with shall, subject to compliance with such further conditions as may be prescribed, be treated as issued by the supplier.
In such a case, any notice of election given or request made for the purposes of section 6(5) or (6) by the person providing the self-billed invoice shall be treated for those purposes as given or made by the supplier.
5
Regulations under this paragraph—
a
may be framed so as to apply only in prescribed cases or only in relation to supplies made to persons of prescribed descriptions;
b
may make different provision for different circumstances.
Sch. 11 paras. 2A, 2B and cross-headings inserted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(2)(5); S.I. 2003/3043, art. 2