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Coupa Success Portal

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 alternateAmount  and alternateCurrency  attributes. 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>
  • 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 DocumentReference  tag.
  • 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 reverse 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:

  • ExchangeRate

See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference
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