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Invoicing the UK: What Freelancers Need to Know

Stand: 29.03.2026

Since Brexit (2021), the UK has its own rules. No EU reverse charge, no SEPA obligation, separate VAT registration. The three key rules: comply with HMRC mandatory fields, understand when you invoice without VAT, and know the payment logistics.

Mandatory Invoice Fields

HMRC (His Majesty’s Revenue and Customs) requires: full name and address of both parties, VAT number of the client (if registered), invoice number and date, description of services, net amount, VAT rate and amount (if applicable), and gross amount. The VAT registration threshold is £90,000 (since April 2024).

Post-Brexit note: the EU reverse charge mechanism no longer applies to the UK. As a freelancer, you typically invoice without UK VAT. Your client must determine whether they need to apply UK reverse charge on imported services.

Practical Example

You are a UX designer invoicing a Ltd in London for CHF 6,000 for a design project. Since you are not registered for UK VAT as a freelancer, you invoice without VAT. There is no EU reverse charge notice, as the UK is no longer in the EU.

Payment: UK banks use IBAN only partially. Domestic payments run via Sort Code + Account Number (Faster Payments). For international transfers to you, your client will use SWIFT with your IBAN/BIC. Mappli displays your bank details in the correct format.

VAT Rates and Post-Brexit Rules

The UK has three VAT rates: 20% (standard), 5% (reduced, e.g. heating, child car seats) and 0% (zero-rated, e.g. books, children’s clothing, food). Making Tax Digital (MTD) requires UK businesses to keep digital records.

As a freelancer without a UK establishment: you invoice without UK VAT. You do not need to register for VAT in the UK. Your British client handles the tax on their end.

What Mappli Does for You

When you create an invoice for a UK client via Mappli:

• IBAN and BIC are correctly formatted for international SWIFT transfers
• Invoice is created without VAT (no EU reverse charge)
• Invoice number serves as payment reference
• Invoice can be created in English or German

Sources

• HMRC VAT Guide — HMRC: official information on VAT obligations and registration in the UK. gov.uk ↗
• VAT Invoicing (HMRC) — HMRC guide on mandatory invoice fields (what an invoice must include). gov.uk ↗
• Making Tax Digital — Making Tax Digital: official information on the digital bookkeeping obligation. gov.uk ↗

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