Explain Self Invoicing

When purchasing goods or services from an unregistered supplier, which is considered a reverse charge, self-invoicing is required. As your supplier will not be able to send you a GST-compliant invoice, this puts the responsibility on you in paying the taxes on their behalf. Due to this reason, self-invoicing is required.

By section 31(3)(g), a recipient who is required to pay tax under sections 9(3) or 9(4) must issue a payment voucher when paying the supplier.

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