Good day,

I have a client involved in construction, where the client's employed quantity surveyor determines, by measuring and estimating, how much a subcontractor will be paid in a specific fortnight. Some of these subcontractors are registered for VAT, some are not.

I am looking into applying for self-invoicing for these subcontractors on behalf of my client, as most of the tax invoices (if the client ever receives any invoices) are not compliant with VAT regulations.

1) Has anyone ever applied for self invoicing before? What is the process and do you think in the above situation, self invoicing will be granted?

2) Is self invoicing only applicable to VAT vendors or to non-vendors as well (as the non-vendor expense will still be deducted for income tax purposes). If self invoicing is not applicable to non-vendors, will it be sufficient for these non-vendor subcontractors to sign the claim prepared by the quantity surveyor as proof of acceptance and then this will be the supporting document for income tax purposes or must they prepare something themselves?

Kindly advise.

Thank you very much.