Examples of compliant cXML invoices and credit notes for the United Kingdom.
- When setting up your remit-to-address , your VAT ID must be in the following format: GB 999.9999.99 (999)
All tax amounts must include the
alternateCurrencyattributes. The alternate currency must be set to
GBP. See Providing Amounts in Local Currency for more info.
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
<Description>element immediately after
<tax-amount>.It's required when the TaxDetails category contains an exemption. See Add Tax Exemption Details to an Invoice for more info.
Additionally, Credit Notes must include the following information:
The original invoice number must be referenced using the
- The original invoice date extrinsic must be added.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier VAT ID||Mandatory|
|Supplier Fiscal Rep. Name||Conditional|
|Supplier Fiscal Rep. Address||Conditional|
|Supplier Fiscal Rep VAT ID||Conditional|
|Nature of Tax||Mandatory|
|Buyer VAT ID||Conditional||Required on the invoice where the Buyer is VAT registered|
|Buyer Fiscal Rep Name||Conditional|
|Buyer Fiscal Rep Address||Conditional|
|Buyer Fiscal Rep VAT ID||Conditional|
|Date of Supply||Mandatory|
|Invoice Number||Mandatory||A sequential number,based on one or more series, which uniquely identifies the invoice|
|Tax Law Reference||Conditional||
The tax law reference will be required:
- where the supply is an exempt or zero-rated supply
The tax law reference should be either a reference to the appropriate provision of EC Council Directive 2006/112/EC or the corresponding provision of VATA 1994 or any indication that the supply is exempt or zero-rated as appropriate. For these purposes, an exempt supply is a supply that, if made in the UK, would be exempt under VATA 1994, Sch 9. The way in which the intra-EU exempt or zero-rated treatment is referenced on an invoice is a matter for the business and not for HMRC, but examples of acceptable indications include • Exempt supply/Exempt supply for VAT purposes/This is an exempt supply. • Zero-rated intra-EU supply/This is an intra-Union supply/Intra-Union supply subject to VAT in the country of acquisition.
|Tax Amount in Local Currency||Conditional||The tax amount should be shown in GBP where the invoice is in a foreign currency|
|Original Invoice Number (For Credit Notes)||Conditional||Where the doc is a credit note|
|Original Invoice Date (For Credit Notes)||Conditional||Where the doc is a credit note|
|Credit Reason (For Credit Notes)||Conditional||Where the doc is a credit note|
|Early Payment Discount||Conditional|
|Early Payment Discount Terms||Conditional|
|Reference to reverse charge||Conditional||The principle of the r everse charge rule is that it shifts the liability to account for the VAT on a supply from the supplier to the buyer.|
|Cash accounting scheme||Conditional||If you receive payment in coins or notes from a customer you must, if asked, endorse the customer’s copy of your sales invoice with the amount that they have paid and the date it was paid. Similarly, if you pay a supplier in coins or notes, you must make sure that they endorse your copy of the purchase invoice with the amount you have paid and the date it was paid.|
|Margin Scheme Reference||Conditional||The profit margin method for travel agents, second-hand goods, works of art or collector's items and antiques is applied|
The following extrinsics are required to send a compliance-assured British invoice. You may require additional extrinsics specific to your industry or billing situation:
See Adding Extrinsics to Your Invoice for more info.