Can you self-invoice in 2022? These are the rules for billing yourself | SME

Both employers and self-employed workers have the obligation to issue invoices when a good is sold or a service is provided. Even so, the law also establishes that the company or the person who receives the product or service is the one who issues the invoice. This is what is known as self-billing.

A self-invoice is an invoice that can be issued by the recipient of a product or service. Since ions remember that it is not allowed to issue these invoices without authorization.

Although there are cases in which SMEs will not be required to issue self-invoices, there are other situations in which it will be necessary to do so. To do this, companies must have prior authorization from the Tax Agency and if the appropriate circumstances arise, the company may issue this type of invoice.

Self-billing requirements

Both the employer and the recipient of the merchandise must agree when carrying out the operations that the recipient will be the one to issue the invoices. At the time of reaching the agreement, it must be specified which operations are included in it.

The entrepreneur will have to accept, therefore, that the invoice is issued by the recipient of the operations and once the self-invoicing is made, a copy must be sent to the service provider. Keep in mind that, in these situations, the invoices will be issued in the name and on behalf of the service provider.

In the event that the recipient of the service is not in the European Union, except in Ceuta, Melilla or the Canary Islands, they must have the approval of the Tax Agency to proceed in this way.

The self-invoicing will therefore include the data of the recipient of the service. Likewise, this document must include the name ‘Invoicing by the recipient’. It should be remembered that the self-invoicing has to include VAT; the accounting movement that reflects the purchase or the service received will be accompanied by the entry with the input and output VAT. Likewise, each recipient must be assigned their own series and different from the rest.


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