VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

10.5 Self-billing

Self-billing is understood as a situation where the customer issues the invoice instead of the supplier and provides the supplier with a copy. This self-billing document is in the VAT Law treated as an “ordinary” invoice issued by the supplier. The term used in the legal provisions for such a document is a “credit note”.


There are no specific conditions to be met if a self-billing arrangement is set up between the supplier and the customer. In practice there is always an agreement between the parties in place.


Only in cases where the credit note shows VAT although the supplier is not entitled to charge VAT or the VAT amount charged is too high for the supply (e.g. the standard rate is applied instead of the reduced rate), the recipient of the credit note (the supplier) has to submit a written objection to the customer.

Otherwise, the VAT shown on the self-billing document is owed and must be paid to the revenue by the supplier.


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