United Kingdom
Examples of compliant cXML invoices and credit notes for the United Kingdom.
Introduction
- 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
alternateAmountandalternateCurrencyattributes. The alternate currency must be set toGBP. 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> -
Include the
<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
DocumentReferencetag. - The original invoice date extrinsic must be added.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | |
| Supplier Address | Mandatory | |
| 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 Name | Mandatory | |
| Buyer Address | 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 | |
| Invoice Date | Mandatory | |
| 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. |
| Currency | Mandatory | |
| 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 |
| Net Total | Mandatory | |
| Gross Total | Conditional | |
| Quantity | Mandatory | |
| Description | Mandatory | |
| Taxable Amount | Mandatory | |
| VAT Rate | Conditional | |
| VAT amount | Conditional | |
| Unit Price | Mandatory | |
| Discount Amount | Conditional | |
| Discount Terms | Conditional | |
| 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 |
Extrinsic fields
The following extrinsics are required to send a compliance-assured British invoice. You may require additional extrinsics specific to your industry or billing situation:
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ExchangeRate
See Adding Extrinsics to Your Invoice for more info.