Self-billing software, built on Revenue section 71.
For businesses that raise the invoice for the people they pay. A signed agreement first, then every invoice accepted by the contractor.
The customer raises the invoice.
A courier depot that pays self-employed drivers, or a haulage firm that pays subcontractors, works out what each one is owed and issues the invoice on their behalf.
Irish VAT law allows it, on conditions: the two of you agree to it beforehand, and each supplier has a way to accept each invoice. Invoicer keeps the agreement, raises the invoices, and records every acceptance.
Supplier portal · CTR-0001
Raised by Liffey Logistics Ltd on your behalf
| Deliveries, week 35 · 5 × €160.00 · VAT 23% | €800.00 |
| Net (taxable) | €800.00 |
| VAT S @ 23% | €184.00 |
| Total payable | €984.00 |
From the agreement to an accepted invoice.
Switch it on
Self-billing is a module. Turn it on in Settings and it sits alongside your ordinary invoicing.
Sign the agreement
Onboard a contractor and the section 71 agreement is produced from a solicitor-approved template, with their details filled in. Both sides accept it online.
Raise the invoices
One at a time, as a batch for every contractor you select, or imported from a timesheet.
The contractor accepts
Each invoice goes to the contractor’s own portal. They accept it, and only then is it deemed issued, or they dispute a deduction first.
What section 71 asks, and what Invoicer does.
The four conditions that matter day to day. The full mapping, clause by clause, is on the compliance page.
No invoice can be raised until both sides have accepted the self-billing agreement.
Self-billing is only offered to VAT-registered businesses, and your VAT number is on every invoice.
Every invoice has an accept or reject step, recorded with the name, time, IP address and browser.
An invoice stays pending until the contractor accepts it in their portal.
This describes how the product works. It is not tax or legal advice: confirm your own VAT treatment with your accountant.
The parts that take the time.
A week of invoices raised in one go, and each one kept right when something changes.
- Batches and timesheets
- A separate invoice for every contractor you select, or the week imported from a timesheet.
- VAT by registration
- VAT is applied from each contractor’s registration status, and an agreement is flagged for re-signing when that status changes.
- Deductions and disputes
- Deductions and extras go on with their reasons, and a contractor can dispute one before accepting.
- Credit notes
- Revising an invoice raises a self-billed credit note that names the invoice it reverses.
- E-invoice files
- A UBL file to the Peppol BIS Self-Billing 3.0 specification with every invoice and credit note.
- DepotIQ
- Courier depots on DepotIQ can draft their drivers’ invoices straight from DepotIQ pay.
Questions about self-billing.
Something else? Ask us and a person answers, usually within one working day.
What is self-billing?
Self-billing is when the customer raises the invoice on the supplier’s behalf, instead of the supplier issuing it. In Ireland it is allowed under section 71 of the VAT Consolidation Act 2010, where the two have agreed to it beforehand and there is a procedure for the supplier to accept each invoice.
Who can self-bill?
The customer raising the invoices must be registered for VAT. Invoicer only offers self-billing to VAT-registered businesses, as section 71 requires.
Do my contractors need their own account?
Each contractor signs in to their own portal, where they see only the invoices and agreements raised for them, and accepts or disputes each one.
What happens when a contractor disputes an invoice?
They give a reason, and the invoice is held as disputed until you resolve it. Nothing is deemed issued in the meantime.
Can I correct a self-billed invoice?
Yes. An issued invoice is never edited. Revising it raises a self-billed credit note that names the invoice it reverses, and the replacement goes through the same acceptance.
Does Invoicer send self-billed invoices over Peppol?
Not yet. Every self-billed invoice and credit note comes with a UBL 2.1 file that follows EN 16931 and the Peppol BIS Self-Billing 3.0 specification. Sending it over the Peppol network needs a certified Access Point.
What does self-billing cost?
It is included in every plan. Free covers up to 3 clients or contractors at once, and the paid plans start at €19 a month, excluding VAT.
Raise your first self-billed invoice.
Free for up to 3 contractors, with no card needed.