Affiliate Self-Billing Agreement (VAT-Registered)

Last updated: 2nd June 2026 · Version 1.0

HMRC-compliant self-billing arrangement for VAT-registered Pilla affiliates.

1. About This Agreement

This Self-Billing Agreement (the "Agreement") is made between Your Pilla Ltd ("Pilla", the "Self-Biller") and the affiliate identified in section 2 (the "Affiliate", the "Self-Billee") to support payment of affiliate commission earned under Pilla's Affiliate Program Terms at /legal/affiliate-terms (the "Program Terms").

This Agreement is a written self-billing agreement for the purposes of regulation 13 of the Value Added Tax Regulations 1995 and paragraphs 2B(3) to (4) of Schedule 11 to the Value Added Tax Act 1994. It is drawn up in line with HMRC's VAT Notice 700/62 (Self-billing).

This Agreement only applies where the Affiliate is registered for UK VAT. If the Affiliate is established outside the UK and is not UK VAT-registered, this Agreement does not apply and the parties will instead operate under Pilla's non-VAT self-billing statement arrangement at /legal/affiliate-self-billing-agreement, with any cross-border VAT treatment (including reverse charge, if applicable) handled by the Affiliate in their own jurisdiction.

This Agreement sits alongside the Program Terms. If there is a conflict between this Agreement and the Program Terms on a self-billing or VAT-invoicing matter, this Agreement wins. On every other matter, the Program Terms win.

Self-Biller details:

  • Name: Your Pilla Ltd
  • Registered Address: 86-90 Paul Street, London, EC2A 4NE
  • ICO Registration Number: ZB114085
  • Contact Email: liam@yourpilla.com
  • VAT Registration Number: GB310847815

2. The Affiliate

The Affiliate ("Self-Billee") confirms the following details are correct as at the date of signature:

  • Affiliate Name (individual or business): {Affiliate Name}
  • Trading Address: {Affiliate Address}
  • Country of Establishment: {Affiliate Country}
  • VAT Registration Number: {Affiliate VAT Number}
  • Contact Email: {Affiliate Email}

The Affiliate confirms that they are registered for UK VAT.

3. Definitions

In this Agreement:

  • "Commission" means the affiliate referral commission payable to the Affiliate under the Program Terms.
  • "Quarter" means a calendar quarter ending on 31 March, 30 June, 30 September or 31 December.
  • "Self-Billed Invoice" means a VAT invoice raised by Pilla on behalf of the Affiliate under this Agreement.
  • "Term" has the meaning given in section 9.

Other capitalised terms have the meanings given in the Program Terms.

4. Scope of Services Covered

This Agreement covers all supplies of affiliate referral and promotional services made by the Affiliate to Pilla under the Program Terms during the Term, in return for Commission.

5. Self-Biller (Pilla) Obligations

Pilla agrees:

  1. To issue Self-Billed Invoices for all supplies of affiliate referral services made by the Affiliate to Pilla under the Program Terms until this Agreement expires or is terminated.
  2. To complete each Self-Billed Invoice showing the Affiliate's name, trading address and VAT registration number, together with all the other data elements which constitute a full VAT invoice under paragraph 16.3 of VAT Notice 700, including:
    • a unique sequential invoice number;
    • the date of issue and the tax point of the supply;
    • Pilla's name, registered address and VAT registration number;
    • a description of the services supplied (Pilla affiliate referral commission for the relevant Quarter);
    • the net amount, the VAT rate and amount per rate, and the gross amount.
  3. To clearly mark each Self-Billed Invoice with the reference "SELF-BILLING" and to include the statement "The VAT shown is your output tax due to HMRC and is your responsibility to account for".
  4. To make a new self-billing agreement with the Affiliate if Pilla's own VAT registration number changes.
  5. To inform the Affiliate if the issue of Self-Billed Invoices is to be outsourced to a third party.
  6. To stop issuing Self-Billed Invoices immediately on receiving notice from the Affiliate under section 6(3) of this Agreement that the Affiliate has ceased to be VAT-registered, has been issued with a new VAT registration number, or has transferred their business or part of their business as a going concern.
  7. To maintain a list of the names, addresses and VAT registration numbers of all self-billees, together with the effective date of each self-billing agreement and (where applicable) the date it ceased, as required by paragraph 3.3 of VAT Notice 700/62.

6. Self-Billee (Affiliate) Obligations

The Affiliate agrees:

  1. To accept Self-Billed Invoices raised by Pilla on the Affiliate's behalf under this Agreement until this Agreement expires or is terminated.
  2. Not to raise sales invoices to Pilla for any transactions covered by this Agreement.
  3. To notify Pilla immediately in writing (email to liam@yourpilla.com is sufficient) if the Affiliate:
    • changes their VAT registration number;
    • ceases to be VAT-registered;
    • sells or transfers their business or any part of their business as a going concern;
    • changes name, trading entity, registered address or bank details.
  4. To account for the VAT shown on each Self-Billed Invoice as output tax on the Affiliate's own VAT return for the period in which the tax point falls.
  5. Not to issue VAT invoices to Pilla, and not to reclaim as input tax any VAT charged on a Self-Billed Invoice issued under this Agreement.

7. Self-Billed Invoice Content and Format

Each Self-Billed Invoice issued under this Agreement will:

  • be clearly marked SELF-BILLING;
  • carry the statement The VAT shown is your output tax due to HMRC and is your responsibility to account for;
  • show all data elements listed in section 5(2);
  • be issued in electronic form by email or via a secure portal, which the Affiliate accepts as the agreed method of delivery. Pilla will retain email logs or portal access logs as proof of delivery for the record-keeping period in section 12.

8. Timing and Tax Point

Pilla will issue each Self-Billed Invoice no later than the 10th day of the month following the Quarter to which it relates. The tax point of each Self-Billed Invoice is the date of issue of that invoice, in line with regulation 13(3F) of the Value Added Tax Regulations 1995. For practical purposes, the issue date of each Self-Billed Invoice is the date the corresponding payment is made.

If, in any Quarter, the Affiliate's Commission balance is below the minimum payout threshold set out in the Program Terms (currently £50) and is rolled forward, Pilla will issue a Self-Billed Invoice only for Quarters in which a payout is actually made.

9. Term, Review and Renewal

This Agreement starts on the date both parties sign it and continues for an initial term of 12 months (the "Initial Term").

At least 30 days before the end of the Initial Term and each subsequent renewal period, Pilla will contact the Affiliate by email to:

  • confirm that the Affiliate is still VAT-registered (and, if applicable, that the Affiliate's VAT registration number has not changed); and
  • ask the Affiliate to confirm that they are content for self-billing to continue for a further 12 months on the same terms.

If the Affiliate confirms by reply email (or by clicking the confirmation link Pilla provides), this Agreement renews for a further 12 months on the same terms (each, a "Renewal Term"). Pilla will keep an audit trail of the click or reply for HMRC purposes.

If the Affiliate does not confirm before the renewal date, Pilla will stop issuing Self-Billed Invoices until a fresh self-billing agreement is signed. For so long as this Agreement has lapsed without renewal, no payouts will be made to the Affiliate, but Commission will continue to accrue in line with the Program Terms. Commission accrued during a lapse period is paid in the next quarterly payout after a fresh self-billing agreement is signed. Lapse of this Agreement for more than 12 months will, at Pilla's option, cause the Affiliate Account to become dormant under the Program Terms.

The Initial Term and any Renewal Term together form the "Term".

10. Changes to the Affiliate's VAT Status

If, during the Term, the Affiliate:

(a) is issued with a new VAT registration number (for example, on incorporation, restructuring, or VAT group joining or leaving): Pilla will stop issuing Self-Billed Invoices on receipt of the Affiliate's notice and will draw up a new self-billing agreement under the new VAT number before resuming self-billing;

(b) ceases to be VAT-registered: Pilla will stop issuing Self-Billed Invoices on receipt of the Affiliate's notice, will remove the Affiliate from Pilla's VAT self-bill list under section 5(7), and will move the Affiliate onto Pilla's self-billing statement arrangement for non-VAT-registered affiliates at /legal/affiliate-self-billing-agreement before the next quarterly payout. Pilla will issue a final Self-Billed Invoice for the part of the Quarter in which the Affiliate was still VAT-registered, where required;

(c) sells or transfers their business or part of their business as a going concern: Pilla will stop issuing Self-Billed Invoices on receipt of the Affiliate's notice. Pilla and the new owner of the relevant part of the business (if continuing under the Program) will need to enter into a fresh self-billing agreement before any further Self-Billed Invoices are issued.

In each case, Commission already accrued before the date of the notice remains payable, subject to the Program Terms.

11. Refunds, Chargebacks and Self-Billed Credit Notes

If a payment from a Referred Customer is reversed (by refund, chargeback or otherwise) after a Self-Billed Invoice has been issued, Pilla will issue a self-billed VAT credit note to the Affiliate in line with HMRC VAT Notice 700/62. Each self-billed VAT credit note will:

  • be clearly marked SELF-BILLING;
  • carry a unique sequential reference number;
  • cross-reference the number and date of the original Self-Billed Invoice to which it relates;
  • show the same data elements (Affiliate name, trading address, VAT registration number, net amount, VAT rate and amount, gross amount) as a Self-Billed Invoice;
  • carry the statement The VAT shown is your output tax due to HMRC and is your responsibility to account for.

The corresponding Commission is clawed back in line with the Clawback section of the Program Terms, typically by offset against the next Self-Billed Invoice. Where offset is not possible, Pilla may invoice the Affiliate for the unpaid clawback balance, payable within 30 days.

12. Records

Pilla will keep a copy of this Agreement and every Self-Billed Invoice (and any related self-billed credit note) issued under it for at least 6 years from the end of the tax year to which the document relates, in line with HMRC record-keeping rules (HMRC Compliance Handbook CH15200). The Affiliate should keep their counterpart copies for the same period.

Pilla will produce this Agreement, and any Self-Billed Invoice or credit note, to a visiting HMRC officer on request, in line with VAT Notice 700/62 section 3.1.

13. Variation and Termination

This Agreement may be varied by written agreement of both parties (email is sufficient).

Either party may terminate this Agreement on 30 days' written notice to the other party. Termination of the Program Terms automatically terminates this Agreement.

On termination of this Agreement:

  • Pilla will stop issuing Self-Billed Invoices;
  • Commission already accrued before termination remains payable in line with the Program Terms;
  • the record-keeping obligation in section 12 continues for the full 6-year period;
  • any clauses that by their nature should survive (including section 11 (Refunds, Chargebacks and Self-Billed Credit Notes), section 12 (Records), and section 14 (Governing Law and Jurisdiction)) survive termination.

14. Governing Law and Jurisdiction

This Agreement, and any dispute or claim (including non-contractual disputes or claims) arising out of or in connection with it or its subject matter or formation, are governed by the law of England and Wales.

Each party irrevocably agrees that the courts of England and Wales have exclusive jurisdiction to settle any dispute or claim arising out of or in connection with this Agreement or its subject matter or formation.

15. Signatures

The parties accept electronic signature of this Agreement, including by typed name, click-through acceptance, or any equivalent method we offer.

Signed for and on behalf of Your Pilla Ltd (Self-Biller):

  • Name: Liam Jones
  • Position: Director
  • VAT Registration Number: GB310847815
  • Date: {Signing Date}

Signed by the Affiliate (Self-Billee):

  • Name: {Affiliate Name}
  • Position (if signing for a business): {Affiliate Position}
  • VAT Registration Number: {Affiliate VAT Number}
  • Confirmation: I confirm I am currently registered for UK VAT under the registration number shown above.
  • Date: {Signing Date}

Questions? Contact liam@yourpilla.com.

Last Updated: 2nd June 2026.