The self-billing invoice is a method of billing whereby the customer provides the invoice to the supplier, antithetical to the usual procedure. Whereas a company typically sends an invoice requesting payment to a customer, the customer will create a self-billing invoice and send it to the supplier with payment attached. This arrangement must be agreed upon before an agreement or transaction takes place as many companies do not wish to do business in this manner. Furthermore, the customer should consider the fact that they are taking on more responsibility. With a self-billing invoice, the customer must ensure that the conditions of the transaction are properly recorded and that the correct amount of taxes are charged for the goods and/or services supplied by the company.