United Kingdom

The United Kingdom’s tax system is administered by His Majesty’s Revenue and Customs (HMRC). Following Brexit, the UK operates its own VAT system independently of the EU VAT Directive.

VAT applies at standard, reduced, and zero rates. Zero-rated supplies include food, children’s clothing, books, and newspapers. Some supplies are exempt from VAT, including financial services, education, and healthcare. Companies are identified by their VAT Registration Number (VRN) in the format GB followed by 9 digits, and optionally by their Company Registration Number (CRN) from Companies House.

Northern Ireland (country code XI) has special arrangements for goods under the Windsor Framework, remaining aligned with EU VAT rules for goods while following UK rules for services. Credit notes are supported for invoice corrections.

Base Details

Key	Value
Tax Country Code	GB
Currency	GBP
Base Time Zone	Europe/London

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	20.0%
reduced	standard	Reduced Rate	5.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

Validation Rules

tax.Identity

Field	Test	Validation Code / Message
code	Code in [GB] Matches ^(\d|\d|GD\d|HA\d)$	GOBL-GB-TAX-IDENTITY-01 Invalid UK VAT identity format
code	Code in [GB] Not-zeros	GOBL-GB-TAX-IDENTITY-02 All-zero UK VAT identity codes are not allowed
code	Code in [GB] Checksum	GOBL-GB-TAX-IDENTITY-03 UK VAT identity checksum mismatch