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Occasionally an institution may make a sale to a customer who operates a self-billing process. This is where the customer generates a sales invoice on our behalf and is typically followed up with a payment. It is common in the agricultural and publishing sectors. The payment must be accounted for in CUFS.

For example, Cambridge University Farm sell wheat to a customer. The customer receives a delivery of wheat from the farm, which is weighed, and a sale price calculated. The customer issues a self-billing invoice and generates the payment to the Farm. The Farm identifies and receipts the payment in CUFS.

The self-billing invoice must include invoice number, invoice date, a detailed description of goods or services, quantities, prices, and any applicable VAT.

There is no need to issue a sales invoice to the customer. However, a self-billing agreement must be in place.
Any applicable VAT needs to be accounted for correctly. Therefore, before entering into a self-billing agreement with a customer, contact the VAT team for advice.

For further guidance contact the AR helpdesk

Latest version 17 April 2024.

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