What is a debit note?

A debit note increases the amount owed on a previous invoice, often due to undercharging, additional costs, or changes in the agreed scope of work.

When are interim invoices useful?

Interim invoices are used to request payment at stages during a project, helping suppliers maintain cash flow before the final invoice is issued.

What is a recurring invoice?

Recurring invoices are used for repeat charges, such as monthly subscriptions, retainers, service contracts, or rental payments.

What is the purpose of a final invoice?

A final invoice is issued at the end of a project or after all goods or services have been delivered, showing the remaining balance due.

What is a commercial invoice used for?

A commercial invoice is used for international trade and customs clearance. It provides details about goods, value, origin, and the parties involved.

What is a self-billing invoice?

Self-billing is when the customer creates the invoice on behalf of the supplier. Both parties must agree to the arrangement and keep proper records.

Do UK invoices need to include specific information?

Yes. UK invoices should usually include the seller and buyer details, invoice number, date, description, amounts, payment terms, and VAT details where applicable.

Can a non-VAT-registered business issue a VAT invoice?

Only VAT-registered businesses should issue VAT invoices. Non-VAT-registered businesses can issue standard invoices but must not charge VAT.

Why are invoices important for UK businesses?

Invoices help record sales, request payment, support accounting records, and provide evidence for tax, VAT, and audit purposes.

How do I choose the right invoice type?

Choose the invoice type based on the transaction. Use a standard invoice for normal sales, a VAT invoice for taxable VAT sales, a pro forma before supply, and a credit note to correct or reduce a previous invoice.

Can AI help generate UK invoice documents?

Yes. An AI invoice document generator can help create clear, structured UK invoice documents quickly, using the appropriate format for the selected invoice type.

EN-GB>Corporate>Invoice>UK Invoice Types and Use Cases

UK Invoice Types And Use Cases

Created: 9 Jun 2026

Understanding UK invoice types helps businesses choose the right document for sales, tax, and record-keeping needs. This guide supports users creating an AI Generated Invoice for use in the United Kingdom with clearer, more compliant choices.

Invoice Type	Purpose	Transaction Context	Requires Invoice Number	UK Drafting Notes
After supply
Standard invoice	Requests payment for completed goods or services supplied on credit terms.	Goods and services	true	Include supplier and customer details, clear description, invoice date, unique invoice number, amount due, payment terms and VAT details if VAT registered.
VAT invoice	Provides VAT evidence for a taxable supply between VAT-registered parties.	Goods and services	true	Show unique sequential number, tax point, VAT registration number, VAT rate, VAT amount, net amount and gross total.
Simplified VAT invoice	Records lower-value retail VAT sales using reduced invoice details.	Goods and services	true	Generally used for supplies not exceeding £250 including VAT include supplier details, VAT number, tax point, description and VAT-inclusive total.
Modified VAT invoice	Shows VAT details for retail supplies above simplified invoice limits.	Goods and services	true	May show VAT-inclusive values but must include enough VAT information for input tax claims when requested.
Before supply
Pro forma invoice	States intended charges before supply or final invoicing not usually a tax invoice.	Goods and services	false	Mark clearly as pro forma and not a VAT invoice replace with a valid invoice once the tax point arises.
Quotation invoice	Sets out proposed prices before acceptance, often formatted like an invoice.	Goods and services	false	Label as quotation, include validity period, exclusions and VAT position avoid wording that implies immediate payment is due.
Estimate invoice	Gives an approximate expected charge before the final scope or quantity is known.	Goods and services	false	State that figures are estimates, identify assumptions, VAT treatment and when a final invoice will be issued.
At payment request
Interim invoice	Requests part payment during a project before final completion.	Services	true	Refer to milestone, period or valuation, show previous amounts invoiced, VAT treatment and balance remaining.
After supply
Final invoice	Requests the final balance once work or supply is complete.	Goods and services	true	Deduct deposits, interim invoices, credits and retention state final amount payable and VAT correctly.
Before supply
Deposit invoice	Requests an upfront part payment before full supply is completed.	Goods and services	true	For VAT, advance payment can create a tax point state deposit amount, VAT, balance due and refund terms.
Advance payment invoice	Requests full or partial payment before goods or services are delivered.	Goods and services	true	Make clear whether payment creates a VAT tax point describe later supply and how any balance will be invoiced.
Prepayment invoice	Collects payment in advance for future supply, often for services or licences.	Services	true	State covered period, VAT treatment, refund terms and whether further invoices will follow after performance.
At recurring interval
Recurring invoice	Bills the same customer repeatedly for ongoing goods or services.	Recurring billing	true	Use a unique number for each invoice specify billing period, renewal basis, VAT rate and payment method.
Subscription invoice	Bills periodic access to software, membership, media or other subscriptions.	Recurring billing	true	State subscription term, auto-renewal, cancellation route, VAT treatment and whether charges are in advance or arrears.
Retainer invoice	Requests payment for reserved professional capacity or ongoing advisory services.	Services	true	Identify covered period, scope, unused time rules, expenses, VAT and termination provisions.
After supply
Timesheet invoice	Bills services by hours or days worked during a stated period.	Services	true	Attach or reference approved timesheets, day rates, expenses, VAT and payment terms.
At payment request
Milestone invoice	Requests payment when a defined project milestone is reached.	Services	true	Identify contractual milestone, acceptance evidence, percentage or amount due, VAT and any holdbacks.
Progress invoice	Bills staged work by percentage completion or measured progress.	Services	true	Show contract value, percentage complete, prior applications, current amount, retention, VAT and balance to completion.
Construction interim invoice	Requests payment during construction works under staged contractual payment provisions.	Services	true	Align with contract payment dates, valuation rules, payment notice process, retention and construction VAT domestic reverse charge where relevant.
Retention invoice	Requests release of retained sums after completion or defects period.	Services	true	Reference original contract, retention percentage, completion certificate or defects expiry, VAT treatment and remaining deductions.
After supply
Domestic reverse charge invoice	Invoices specified construction services where the customer accounts for VAT.	Services	true	Do not charge VAT to the customer state that the VAT domestic reverse charge applies and show the VAT rate due.
After correction
Credit note	Reduces or cancels an earlier invoice after an overcharge, return or allowance.	Credit adjustment	true	Reference original invoice, state reason, amounts credited and VAT adjustment keep a clear audit trail.
VAT credit note	Adjusts VAT and taxable value down after a VAT invoice has been issued.	Credit adjustment	true	Include credit note number, date, original invoice reference, VAT rate, VAT amount reduced and reason for adjustment.
Debit note	Increases the amount payable after an undercharge or extra supply.	Credit adjustment	true	Reference original invoice or supply, explain the additional charge and show VAT correctly where applicable.
Corrected invoice	Replaces an invoice containing administrative or charging errors.	Goods and services	true	Avoid deleting the original record mark replacement clearly and preserve links to credit or debit adjustments.
Cancellation invoice	Documents cancellation of a mistaken or no-longer-payable invoice.	Credit adjustment	true	Use a credit note where VAT or accounts have been affected retain the original invoice for audit purposes.
Before supply
Commercial export invoice	Supports customs clearance and payment for goods exported from the UK.	Goods	true	Include seller, buyer, goods description, value, currency, origin, commodity codes, Incoterms and export VAT status.
Customs pro forma invoice	Provides customs details for non-sale shipments such as samples, gifts or replacements.	Goods	false	State no sale if applicable, give realistic customs value, goods description, origin, commodity codes and reason for export.
After supply
Export VAT invoice	Records exported goods and supports zero-rating where conditions are met.	Goods	true	Keep export evidence, state zero-rated VAT where applicable and include shipping, destination and customer details.
Before supply
Import invoice	Documents goods bought from overseas for import valuation and accounting.	Goods	true	Ensure value, currency, seller, buyer, origin, commodity code and freight terms match customs declarations.
After supply
Self-billing invoice	Customer prepares the VAT invoice on behalf of the supplier.	Goods and services	true	Requires a self-billing agreement include supplier VAT details, customer-generated invoice number and VAT information.
Purchase invoice	Records an invoice received from a supplier for business purchases.	Goods and services	true	For internal records, capture supplier invoice number, date, net, VAT, gross, tax point and evidence for VAT recovery.
Supplier invoice	Supplier-issued document demanding payment for supplied goods or services.	Goods and services	true	Check legal name, VAT number, bank details, payment terms and purchase order reference before payment.
Sales invoice	Seller-issued invoice recording revenue and requesting payment from a customer.	Goods and services	true	Use a unique invoice number show seller details, customer details, items supplied, price, VAT if applicable and due date.
Service invoice	Bills professional, consultancy, trade or other services supplied.	Services	true	Describe service scope, period, rate or fixed fee, expenses, VAT treatment and payment terms.
Goods invoice	Bills physical products supplied to a customer.	Goods	true	Include product description, quantities, unit prices, delivery details, VAT rate, discounts and title or risk terms if relevant.
Mixed supply invoice	Bills goods and services with different descriptions, rates or VAT treatments.	Goods and services	true	Separate line items by VAT rate or liability avoid combining taxable, zero-rated and exempt items ambiguously.
Zero-rated VAT invoice	Records taxable supplies charged at 0% VAT.	Goods and services	true	Show 0% VAT rate and keep evidence supporting zero-rating, such as export evidence or product liability basis.
Exempt supply invoice	Records supplies outside VAT charging because they are exempt.	Goods and services	true	Do not charge VAT state exempt where helpful and consider partial exemption implications for input tax recovery.
Non-VAT invoice	Bills customers where the supplier is not VAT registered or VAT is not charged.	Goods and services	true	Do not show VAT as charged avoid using a VAT registration number unless registered include ordinary invoice essentials.
Sole trader invoice	Requests payment from a customer for work or goods supplied by a sole trader.	Goods and services	true	Include sole trader name and any business name, address, unique number, description, price and VAT details if registered.
Limited company invoice	Requests payment using a UK companyu0027s registered corporate details.	Goods and services	true	Include full company name as on Companies House, registered office if required, company number where used, VAT number if registered and payment details.
Purchase order invoice	Matches a customer purchase order for procurement approval and payment.	Goods and services	true	Quote the PO number, buyer entity, delivery or service reference, agreed prices and VAT treatment to avoid rejection.
At payment request
Expense reimbursement invoice	Claims reimbursable costs incurred while providing services.	Services	true	Distinguish disbursements from recharged expenses attach receipts and apply VAT correctly to onward charges.
Disbursement invoice	Passes on costs paid as agent for the customer rather than as supplier expenses.	Services	true	Only treat as disbursement if agency conditions are met list separately from taxable fees and retain third-party evidence.
Late payment interest invoice	Claims statutory or contractual interest and compensation on overdue commercial debts.	Services	true	State original invoice, overdue period, interest rate, compensation, calculation basis and whether VAT applies to any separate charge.
At recurring interval
Rent invoice	Requests rent or licence fees for occupation of property.	Recurring billing	true	State rent period, property, lease reference, VAT position, option to tax if applicable, service charge and payment date.
Service charge invoice	Bills property service charges such as maintenance, insurance or shared facilities.	Recurring billing	true	Identify property, service period, apportionment, VAT treatment, reserve fund items and lease basis.
Royalty invoice	Bills licence fees or royalties for use of intellectual property.	Services	true	Reference licence agreement, royalty period, calculation basis, sales reports, withholding tax issues and VAT treatment.
After supply
Commission invoice	Claims commission earned on introductions, sales or agency activity.	Services	true	State commission period, transactions, rate, exclusions, VAT treatment and supporting sales schedule.
Agency invoice	Bills agency fees or principal transactions handled through an agent.	Services	true	Clarify whether billing as agent or principal, separate commission, client money, VAT and third-party charges.
Before supply
Consignment invoice	Documents goods sent to a consignee for sale, often before final sale proceeds are known.	Goods	false	State consignment status, ownership retained, quantities, expected prices, commission and when a final sales invoice is issued.
After supply
Delivery invoice	Bills delivery, carriage or shipping charges separately from goods.	Services	true	Specify shipment reference, delivery date, address, carrier charges and VAT treatment linked to the underlying supply.
At recurring interval
Consolidated invoice	Combines multiple deliveries, jobs or orders into one invoice for a period.	Goods and services	true	List each supply with dates, references and VAT treatment ensure tax points and records support the consolidated total.
Statement invoice	Summarises invoices, credits and payments to show an account balance.	Recurring billing	false	Do not present as a VAT invoice unless it contains valid invoice details reference underlying invoice numbers and due balances.
Balance forward invoice	Carries forward unpaid balances and adds new current charges.	Recurring billing	true	Separate new taxable supplies from previously invoiced arrears to avoid duplicating VAT or revenue.
After supply
Electronic invoice	Issues an invoice digitally rather than on paper.	Goods and services	true	Ensure authenticity, integrity and readability retain digital records in line with VAT and accounting requirements.
Public sector e-invoice	Allows electronic invoicing to public authorities under public procurement e-invoicing rules.	Goods and services	true	Use the required electronic standard or buyer portal format and include PO references, supplier identifiers and VAT data.
At payment request
Payment request invoice	Requests payment where the document may not yet be a final VAT invoice.	Goods and services	false	Label carefully, state payment purpose and issue a valid VAT invoice when required by VAT rules.
Application for payment	Requests valuation and payment under a construction contract before certification or invoice.	Services	false	Follow contract payment timetable identify valuation date, work measured, materials, variations, retention and VAT implications.
After supply
Fee note	Requests professional fees, commonly used by advisers, consultants and experts.	Services	true	State professional services performed, matter reference, time or fixed fee, expenses, VAT and payment terms.
Legal services invoice	Bills solicitorsu0027 fees, disbursements and expenses for legal work.	Services	true	Separate profit costs, VAT and disbursements include client or matter reference and comply with client money rules where relevant.
Healthcare invoice	Bills private healthcare, clinical reports or related medical services.	Services	true	Check whether the service is VAT exempt healthcare or taxable administrative work protect patient data in descriptions.
Charity invoice	Bills charity trading, services, grants or reimbursed costs with charity-specific VAT considerations.	Goods and services	true	Identify whether payment is consideration for a supply, donation, grant or exempt activity apply charity VAT reliefs only where valid.
Reverse charge services invoice	Invoices cross-border B2B services where the customer accounts for VAT.	Services	true	State reverse charge applies, identify customer VAT details where relevant and do not charge UK VAT if outside UK place of supply.
VAT margin scheme invoice	Invoices eligible second-hand goods, art, antiques or collectorsu0027 items under a margin scheme.	Goods	true	Do not show VAT separately include required margin scheme wording and maintain purchase and stock records.
Second-hand vehicle margin invoice	Bills eligible used vehicles sold under the VAT margin scheme.	Goods	true	Do not disclose VAT separately include vehicle details, mileage, registration, margin scheme wording and sale price.
CIS subcontractor invoice	Bills construction work where Construction Industry Scheme deductions may apply.	Services	true	Separate labour and materials, show VAT correctly, state UTR or CIS details if agreed and do not deduct CIS from materials.
Receipt invoice	Confirms payment received and may also evidence the sale where invoice details are present.	Goods and services	false	Do not rely on a basic receipt for VAT recovery unless it contains required VAT invoice information.
Retail receipt invoice	Provides point-of-sale evidence for retail purchases, often as a simplified VAT invoice.	Goods and services	false	For VAT claims, ensure receipt shows supplier VAT number, tax point, description and VAT rate or VAT-inclusive amount as required.
At recurring interval
Instalment invoice	Requests one scheduled instalment under a payment plan or contract.	Recurring billing	true	State instalment number, total contract price, previous payments, remaining balance, VAT tax point and default consequences.
At payment request
Hire purchase invoice	Bills goods supplied under hire purchase or conditional sale arrangements.	Goods	true	Separate goods price, finance charges, VAT and payment schedule consumer credit rules may apply.
At recurring interval
Hire invoice	Bills temporary hire of equipment, vehicles or assets.	Goods	true	State hire period, asset ID, rates, deposit, damage charges, insurance, VAT and return obligations.
Before supply
Warranty invoice	Bills extended warranty, repair cover or warranty-related charges.	Services	true	Identify covered item, term, exclusions, insurance element, VAT or insurance premium tax treatment and cancellation rights if consumer-facing.
After supply
Repair invoice	Bills labour, parts and call-out charges for repair work.	Goods and services	true	Separate labour, parts, diagnostic fees, warranty work, VAT and customer authorisation for extra charges.
Before supply
Insurance premium invoice	Requests payment of insurance premium and related taxes or fees.	Services	true	Show policy period, premium, Insurance Premium Tax, broker fees and insurer or intermediary details VAT is generally not charged on insurance.
At payment request
Grant claim invoice	Requests grant drawdown or reimbursement under a funding agreement.	Services	false	State funding agreement, eligible costs, evidence, milestones and whether payment is outside VAT or consideration for a supply.
Donation request invoice	Requests or acknowledges voluntary donations rather than payment for a supply.	Services	false	Avoid describing voluntary donations as consideration separate any taxable benefits, sponsorship or advertising charges.
Before supply
Sponsorship invoice	Bills sponsorship benefits such as advertising, branding or event rights.	Services	true	Describe benefits supplied, event or campaign dates, VAT treatment and distinguish sponsorship from pure donation.
After supply
Factored invoice	Invoice assigned to a factor or finance provider for collection or funding.	Goods and services	true	Include assignment or payment notice, correct remittance account, original invoice details and VAT treatment unchanged.
At payment request
Finance charge invoice	Bills interest, finance fees or credit charges linked to payment terms.	Services	true	Specify contractual basis and calculation check whether the charge is exempt finance, compensation or taxable fee.
After correction
Cancellation fee invoice	Claims a fee payable when a booking, contract or service is cancelled.	Services	true	Reference cancellation terms, calculation, VAT treatment and whether any advance payment is retained or credited.
At recurring interval
Minimum charge invoice	Bills a contractual minimum amount where usage or work is below threshold.	Recurring billing	true	State minimum commitment, actual usage, shortfall, billing period, VAT and contract clause.
Usage-based invoice	Bills metered consumption such as utilities, telecoms, storage or API usage.	Recurring billing	true	Show billing period, meter or usage data, unit rates, thresholds, VAT and dispute process for readings.
Utility invoice	Bills electricity, gas, water or similar utilities by period and usage.	Recurring billing	true	State supply address, billing period, readings or estimates, standing charges, VAT rate and climate or regulatory charges where applicable.
Telecoms invoice	Bills phone, broadband, data or communications services.	Recurring billing	true	Show service numbers, billing period, usage, recurring charges, VAT and any early termination or roaming charges.
Before supply
Software licence invoice	Bills software licences, SaaS access or digital services.	Services	true	State licence term, users, renewal, VAT place-of-supply treatment and customer VAT details for B2B cross-border supplies.
Training invoice	Bills training courses, workshops or education services.	Services	true	State course date, attendee, cancellation terms, VAT status and whether the provider qualifies for education exemption.
Event invoice	Bills event tickets, venue hire, catering, sponsorship or exhibitor fees.	Goods and services	true	State event date, location, ticket or package, VAT treatment, cancellation terms and any deposit applied.
After supply
Hospitality invoice	Bills accommodation, catering, venue or hospitality services.	Goods and services	true	Itemise room, food, drink, service charges and VAT rates identify business guest or booking reference where needed.
Before supply
Travel invoice	Bills transport, accommodation or travel agency services.	Services	true	State itinerary, traveller, ticket references, VAT or TOMS treatment where relevant and cancellation terms.
After supply
Passenger transport invoice	Bills passenger transport fares or charter transport services.	Services	true	Check zero-rating or standard-rating by vehicle capacity and service type show route, date and passenger details if needed.
Freight invoice	Bills freight transport, forwarding or associated logistics services.	Services	true	Identify shipment, route, consignor, consignee, freight terms and VAT treatment for UK, export or international transport.
At recurring interval
Storage invoice	Bills warehousing, storage units or inventory holding charges.	Recurring billing	true	State storage period, location, goods reference, space used, insurance, access charges and VAT treatment.
Warehouse handling invoice	Bills picking, packing, handling, fulfilment or warehousing services.	Services	true	Show service period, order volumes, unit rates, storage charges, materials, VAT and service-level adjustments.
After supply
Manufacturing invoice	Bills made-to-order goods, materials, labour and production charges.	Goods and services	true	Reference order, specification, batch, delivery, tooling, materials, VAT and retention of title if relevant.
Wholesale invoice	Bills bulk goods supplied to trade customers or retailers.	Goods	true	Include SKU, quantities, unit prices, discounts, delivery note references, VAT rates and payment terms.
Drop-shipping invoice	Bills goods fulfilled by a third party directly to the customer.	Goods	true	Clarify seller of record, delivery details, VAT liability, import position and separate supplier invoices.
Marketplace invoice	Bills sales made through an online marketplace or platform.	Goods and services	true	Identify seller, platform fees, VAT responsibility, order ID and whether marketplace deemed supplier rules apply.
At recurring interval
Platform fee invoice	Bills fees charged by a platform, marketplace or payment processor.	Services	true	State gross sales, fees, VAT on fees, refunds, chargebacks, payout period and platform VAT registration details.
After correction
Refund invoice	Documents money returned to a customer after payment.	Credit adjustment	true	Usually issue a credit note linked to the original invoice show refund method, VAT reduction and reason.
Bad debt relief adjustment	Supports VAT bad debt relief where an invoice remains unpaid.	Credit adjustment	false	Keep original invoice and records claim only when statutory conditions and timing for VAT bad debt relief are met.
Before supply
Payment on account invoice	Requests an account payment before final fees or costs are known.	Services	true	State that it is on account, explain later reconciliation, VAT tax point and refund or top-up process.
After supply
Call-off invoice	Bills goods or services drawn down under a framework or call-off contract.	Goods and services	true	Reference framework, call-off order, delivery or service period, agreed rates, VAT and remaining contract allowance.
At payment request
Staged supply invoice	Bills one stage of a longer supply contract as it becomes due.	Goods and services	true	Identify stage, tax point, previous stages, contract value, VAT and balance outstanding.
At recurring interval
Continuous supply invoice	Bills ongoing services supplied continuously over time.	Recurring billing	true	State service period, payment date, VAT tax point, renewal terms and any arrears or advance element.
After correction
Tax-only invoice	Charges VAT only where VAT was omitted or becomes due separately.	Credit adjustment	true	Reference original supply, explain VAT-only adjustment and ensure customer can identify the tax point and VAT rate.
After supply
Contractor invoice	Bills independent contractor services under a contract for services.	Services	true	State contractor name, period, deliverables or days worked, expenses, VAT if registered and client reference.
International services invoice	Bills services supplied to or from overseas customers.	Services	true	Determine place of supply, customer status, VAT number, reverse charge wording, currency and exchange rate if needed.
Foreign currency invoice	Bills in a currency other than sterling.	Goods and services	true	Show currency, VAT in sterling where required, exchange rate basis, payment account and bank charges responsibility.
Retention of title invoice	Bills goods while preserving seller ownership until payment under contract terms.	Goods	true	Reference retention of title terms, delivery note, goods description, VAT, payment deadline and repossession rights if contracted.
After correction
Returns credit invoice	Credits goods returned by the customer after a sales invoice was issued.	Credit adjustment	true	Link to return authorisation and original invoice show quantities returned, restocking fees and VAT credit.
Discount credit note	Applies a post-sale discount or rebate to a previous invoice.	Credit adjustment	true	State discount basis, original invoice, net reduction, VAT reduction and whether it is settlement discount or volume rebate.
Debit memo invoice	Adds charges not included in an original invoice, often internal terminology for a debit note.	Credit adjustment	true	Use clear numbering, reason, original reference, VAT treatment and due date for the added amount.
After supply
Tax receipt	Provides VAT evidence for a small purchase where a full invoice is not issued.	Goods and services	false	For VAT recovery, it must contain sufficient simplified VAT invoice details and be retained with purchase records.
At payment request
Partial invoice	Bills part of an order or contract separately from the remaining balance.	Goods and services	true	State what proportion is invoiced, remaining balance, prior payments, VAT and related order or contract reference.

Which Invoice Type Should A UK Business Use?

Use a VAT invoice or modified VAT invoice where the supply is taxable and the customer needs VAT evidence. Use a simplified VAT invoice only for qualifying lower-value retail supplies, and use a VAT credit note or VAT debit note where the VAT position changes after invoicing.

When Is An Invoice Not A Demand For Payment?

A pro forma invoice is normally issued before supply or payment and should be clearly marked as not being a VAT invoice. It is commonly used for quotations, customs, or advance approval, but it should not be treated as the final tax invoice.

What Details Matter Most On UK Invoices?

Sequential numbering is expected for formal sales invoices and VAT invoices; credit notes and debit notes should also be identifiable and link to the original invoice where relevant.
VAT invoices must include required VAT details such as the supplier VAT number, tax point, VAT rate and amount, and sufficient description of the goods or services.
Recurring and subscription invoices should state the billing period, payment terms, VAT treatment, and cancellation or contract reference where useful.
Retention, interim, and final invoices used in construction and professional services should clearly state the valuation period, contract basis, previous payments, deductions, retention, and balance due.

How Do Corrections Work For UK Invoices?

Do not usually delete or overwrite an issued invoice. If the amount is reduced, issue a credit note; if the amount is increased, issue a debit note or additional invoice. For VAT, correction documents should preserve an audit trail and refer back to the original invoice.

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FAQs

What are the main types of invoices used in the UK?

The main types include standard invoices, pro forma invoices, VAT invoices, credit notes, debit notes, interim invoices, recurring invoices, final invoices, commercial invoices, and self-billing invoices.

When should I use a standard invoice?

What is a VAT invoice in the UK?

What is a pro forma invoice used for?

When should a credit note be issued?

Show All FAQs