Tarmac self-billing explained
What is self-billing?
Self-billing is a VAT arrangement where the customer produces the invoice on behalf of the supplier. In tipper and aggregate haulage, the operator you haul for (Tarmac, for example) creates a self-bill invoice for the loads you delivered and pays against it. You don't raise your own sales invoice — theirs is the VAT invoice.
For it to be valid, both sides sign a self-billing agreement, you (the haulier) must be VAT registered, and the agreement is reviewed periodically. It saves you invoicing admin — but it moves control of "what you get paid" onto the customer's records.
Why you must still check every self-bill
Here's the catch. The self-bill is built from Tarmac's data — mainly the weighbridge/delivery tickets. Anything you're owed that isn't on the ticket depends on someone flagging it. In practice that means these get missed:
- Missing tickets — a delivery you did that never made it onto the self-bill.
- Waiting time — time on site beyond the agreed allowance.
- Return loads and full-load returns — material sent back.
- Extra miles — a diversion or a site change that added mileage.
- Rate or tonnage mismatches — paid at the wrong rate or weight.
The self-bill is only as complete as the tickets behind it. Reconciling it against your own records is how you get paid in full.
Waiting time: the most-missed line
Waiting time is where operators lose the most. A typical arrangement pays waiting from minute one where the ticket is marked CH or CHUTE, and otherwise gives around 30 minutes free, then an hourly rate — but only if the time on site is captured and claimed. If your driver's "time on site" isn't reconciled against the self-bill, that money is simply gone. See our full guide to tipper waiting time, return loads and extra miles.
How to reconcile a self-bill (the practical way)
- Line up your tickets. Put every delivery and shift-payment ticket your drivers uploaded next to the self-bill for the same week.
- Match by ticket number. Tick off each self-bill line against a ticket. What's left over is either a missing ticket or a missing claim.
- Check the extras. For each load, confirm waiting time, return loads and extra miles were paid.
- Claim the gap. Send the shortfall back with the ticket evidence — dates, times and photos.
Doing this by hand across 100+ tickets a week is where it falls apart. Most operators don't have time, so the claims never get made.
Reconcile every self-bill automatically
Raahi matches your drivers' uploaded tickets against the Tarmac self-bill, flags missing tickets, and surfaces the waiting time, return loads and extra miles you're owed — so you claim what you earned.
See Tarmac ticket reconciliation →Self-billing and VAT — the basics
Because the self-bill is your VAT invoice, keep them filed and reconciled for your records. HMRC requires a valid self-billing agreement and that you notify the customer if your VAT registration changes. If you ever deregister, the self-billing arrangement has to stop.
What is self-billing in haulage?
The customer (e.g. Tarmac) raises the invoice for the haulier's work and pays against it. The haulier doesn't invoice; the self-bill is the VAT invoice. Both sign an agreement and the haulier must be VAT registered.
Do I still need to check a self-bill invoice?
Yes — it's built from the customer's tickets, so waiting time, return loads, full-load returns and extra miles can be missed. Reconcile every self-bill against your own tickets and claim the difference.
What should I check on a Tarmac self-bill?
Every ticket appears; rate and tonnage are right; and waiting time, return loads and extra miles are all paid. Missing tickets and un-paid waiting time are the biggest gaps.
Do I need to be VAT registered?
Yes. HMRC requires the haulier to be VAT registered and both parties to sign a self-billing agreement that's reviewed periodically.