Invoice Requirements for the United Kingdom (Cross-Border)

The UK levies VAT at 20% with detailed VAT-invoice rules but no e-invoicing mandate; post-Brexit exports also need a customs commercial invoice.

E-invoicing: Not mandatory VAT 20% Complexity: Low

The UK applies VAT (standard rate 20%) but has no e-invoicing mandate as of 2026. A compliant VAT invoice must show a unique sequential number, the supplier's VAT registration number, the tax point (supply date), a description of the goods or services, the net amount, and the VAT rate and amount per rate, plus the total. For cross-border B2B services the reverse charge usually applies and the invoice should be annotated accordingly. Since Brexit, goods moving to or from Great Britain also require a customs commercial invoice (HS codes, Incoterms, origin, weights). Retain invoices for 6 years.

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What a compliant invoice issued in United Kingdom must include

At minimum, an invoice issued in United Kingdom should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Reverse charge note

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Not mandatory
E-invoicing model
Post-audit
Tax system
VAT
Standard rate
20%
Tax ID
VAT registration number
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
EN
Local currency required
No
Keep records for
6 years
Customs invoice (goods)
Yes
Complexity
Low
SWIFT/BIC codes & payment requirements for United Kingdom Banks, correspondent data and local payment rules for United Kingdom.

Example: an invoice issued in United Kingdom

Example: an invoice issued in United Kingdom — VAT registration number, VAT 20%
Illustrative invoice issued by a seller in United Kingdom, showing the local tax-ID label, the VAT 20% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.