Invoicing abroad
Invoicing to United Kingdom: VAT, reverse charge and mandatory details
United Kingdom is not an EU member state, so the EU reverse-charge mechanism does not apply. You will usually invoice without VAT because the place of supply is abroad — but the reason you state on the invoice is a different one.
This page is written for freelancers and small businesses in Germany and Austria. Pick your country below — the rules differ.
Do you charge VAT?
From Germany to a business in United Kingdom: normally without German or Austrian VAT, because the place of supply is abroad (§ 3a Abs. 2 UStG — Leistungsort im Drittland). The EU reverse-charge mechanism does not apply — United Kingdom is a third country.
From Austria to a business in United Kingdom: normally without German or Austrian VAT, because the place of supply is abroad (§ 3a Abs. 6 UStG 1994 — Leistungsort im Drittland). The EU reverse-charge mechanism does not apply — United Kingdom is a third country.
Private customers: To private customers in United Kingdom you generally charge your own domestic VAT — reverse charge never applies to consumers. For electronically supplied services the place of supply can differ; that is the case worth checking.
Since Brexit the UK is a third country: no EU reverse charge, no VIES check, no EC Sales List. Your British customer applies the UK’s own reverse charge instead.
The sentence for the invoice
No exact wording is prescribed; the note only has to be unambiguous. This is the customary form:
Nicht steuerbare sonstige Leistung im Inland (Leistungsort im Ausland)
Do you have to report it?
No. United Kingdom is not an EU member state, so the recapitulative statement does not apply at all — there is no customer VAT ID to report either.
No. United Kingdom is not an EU member state, so the recapitulative statement does not apply at all — there is no customer VAT ID to report either.
Does United Kingdom’s e-invoicing mandate apply to you?
The UK currently mandates no structured format — paper or electronic is the issuer’s choice, and electronic needs the recipient’s consent. From April 2029 an e-invoicing duty for all VAT invoices is planned, with the roadmap due at Budget 2026. Until then nothing changes for you.
The most common mistake
For goods there is a special rule for consignments up to £135 — and it applies to Great Britain only (England, Scotland, Wales). Northern Ireland is the opposite case: import VAT applies there. Treating the two alike gets the invoice wrong.
Sources
- HMRC — VAT rates — https://www.gov.uk/vat-rates
- HMRC Transformation Roadmap (April 2029) — https://www.gov.uk/government/publications/hmrc-transformation-roadmap
Verified on 2026-09-06. VAT rates and e-invoicing timetables change several times a year — this article is general information and does not replace tax advice.