Self-Billing VAT Invoices
Self-billing allows you (the company) to create VAT invoices on behalf of your affiliates when you pay them commission. This simplifies VAT compliance for affiliate payments and makes it easier to reclaim VAT on business expenses.
What is Self-Billing?
In a traditional invoicing arrangement, the supplier (affiliate) would issue an invoice to the buyer (your company) for services rendered. With self-billing, this process is reversed - you create the invoice on behalf of the affiliate.
This is particularly useful for affiliate programs because:
- Affiliates don't need to create their own invoices
- You have consistent, standardized invoices for your records
- VAT compliance is simplified when you need to reclaim VAT on commission payments
- It scales well when managing many affiliates
Requirements
For self-billing to be valid, the following conditions must be met:
- Agreement: Both parties must agree to the self-billing arrangement
- VAT Registration: You should have the affiliate's VAT registration status
- Documentation: Invoices must contain all required information for VAT purposes
- Record Keeping: Both parties should keep records of all self-billed invoices - affiliates can access their invoices in their Affiliate Settings
Setting Up Self-Billing
Step 1: Enable Self-Billing (Company)
- Go to Settings
- Scroll down to "Self-Billing VAT Invoices for Affiliate Payouts"
- Toggle "Enable Self-Billing Invoices" to ON
- Configure your settings:
- Default VAT Rate: Set the default VAT percentage (e.g., 20% for UK VAT). You can override this per affiliate.
- Require Affiliate Consent: When enabled, affiliates must accept the self-billing agreement before you can pay them via Stripe.
Step 2: Complete Your Business Details (Company)
For valid invoices, ensure your company's billing details are complete in Settings:
- Business Name
- Business Address
- City & Postal Code
- Country
- VAT Number (if VAT registered)
Step 3: Affiliate Billing Setup
When self-billing is enabled, affiliates will see a new "Billing Information for VAT Invoices" section in their Affiliate Settings.
Affiliates need to provide:
- Business Type: Individual/Sole Trader or Business/Company
- Business Name or Full Name
- Address, City, Postal Code, Country
- VAT Registered: Whether they're VAT registered
- VAT Number: If VAT registered
- Self-Billing Consent: Agreement to the self-billing arrangement
How Self-Billing Works
Invoice Generation
When you pay an affiliate via Stripe Connect:
- The payment is processed through Stripe
- If self-billing is enabled, an invoice is automatically generated
- The invoice is stored in your Billing section
- Invoice numbers follow the format:
SB-YYYY-XXXX(e.g., SB-2024-0001)
Invoice Contents
Each self-billing invoice includes:
Buyer Details (Your Company):
- Business name and address
- VAT number
- Contact email
Supplier Details (Affiliate):
- Business/personal name
- Address
- VAT number (if registered)
- Self-billing consent date
Payment Details:
- Payment date
- Commission amount
- VAT calculation (if applicable)
- Total amount
- Stripe transaction reference
Invoice Status
Invoices can have two statuses:
- Complete: All required billing information was available when the invoice was generated
- Incomplete: Some affiliate billing details were missing at the time of payment. These invoices may not be suitable for VAT reclaim purposes.
Viewing and Downloading Invoices
For Companies (Billing Section)
Access your affiliate payout invoices in the Billing page:
- Scroll down to "Affiliate Payout Invoices (Self-Billing)"
- Filter by month, year, affiliate, or status
- View summary statistics (totals, complete/incomplete counts)
Downloading Invoices
You have two download options:
Individual Invoices:
- Click "Download PDF" next to any invoice
- Each PDF contains the full self-billing invoice
Monthly Summary:
- Select a month and year
- Click "Download [Month] [Year] Summary"
- Receive a combined PDF with all invoices for that period
For Affiliates (Affiliate Settings)
Affiliates can view and download their self-billing invoices in their Affiliate Settings:
- Scroll down to "My Commission Invoices"
- View all invoices from any company that has paid you
- See the company name, date, amount, and status for each invoice
- Click "Download PDF" to download individual invoices
Note: This section only appears when the company you work with has self-billing enabled. Invoices from all companies are shown in one unified list.
Warning Indicators
On the All Affiliates Page
When self-billing is enabled, you'll see an "Invoice" column showing each affiliate's billing status:
| Status | Meaning |
|---|---|
| ✓ Ready (green) | Billing info complete, consent given |
| ⚡ Warning (amber) | Missing consent or incomplete info |
| ⚠️ Error (red) | Missing both billing info and consent |
Before Paying
If an affiliate hasn't completed their billing details and you've enabled "Require Affiliate Consent":
- The affiliate will be prompted to complete their billing details
- You'll see a warning before processing the payment
VAT Rate Configuration
Default VAT Rate
Set a company-wide default VAT rate in Settings. This applies to all affiliates unless overridden.
Common VAT Rates:
- UK: 20%
- EU (varies by country): 17-27%
- US: Typically 0% (no VAT)
Per-Affiliate VAT Rate
You can set custom VAT rates for individual affiliates based on:
- Their VAT registration status
- Their country of residence
- Special tax arrangements
Set this in the affiliate's billing information section.
When to Use 0% VAT
Set the VAT rate to 0% when:
- The affiliate is not VAT registered
- The affiliate is below the VAT threshold
- The affiliate is in a non-VAT jurisdiction
- Reverse charge rules apply (B2B cross-border EU transactions)
Best Practices
For Companies
- Complete your business details first before enabling self-billing
- Set appropriate VAT rates based on your affiliates' locations and registration status
- Require consent if you need complete invoices for VAT reclaim
- Download monthly summaries for your accounting records
- Review incomplete invoices and encourage affiliates to update their details
For Affiliates
- Complete all billing fields to ensure valid invoices
- Keep VAT registration status updated - notify the company if this changes
- Accept the self-billing agreement if you're comfortable with the arrangement
- Don't issue your own invoices for self-billed transactions
- Access your invoices in your Affiliate Settings - scroll to "My Commission Invoices"
Troubleshooting
Invoice Shows as Incomplete
Problem: Invoices are generated with "incomplete" status
Solution:
- Ask the affiliate to complete their billing details in Affiliate Settings
- Ensure they've accepted the self-billing consent
- Check that address, city, and postal code are all filled in
Affiliates Can't See Billing Section
Problem: Affiliates don't see the billing information form
Solution:
- Self-billing must be enabled in your company Settings
- The affiliate must be logged in with their affiliate account
- They need to be associated with your company
VAT Calculation Seems Wrong
Problem: VAT amounts don't look correct
Solution:
- Check the default VAT rate in Settings
- Verify per-affiliate VAT rate overrides
- VAT is calculated on the commission amount, not including the VAT itself
Legal Considerations
Self-billing is a legitimate practice recognized by tax authorities in many jurisdictions, but requirements vary. Consult with your accountant or tax advisor about:
- Self-billing agreement requirements in your jurisdiction
- Record-keeping obligations
- VAT reclaim eligibility
- Cross-border transaction rules
Related Documentation
- Paying Affiliates - Overview of payment methods
- Stripe Connect Setup - Set up Stripe for payments
- Setting Commission Rates - Configure affiliate commissions
