KD-TA-IN-002
Invoice — CIS and VAT Reverse Charge
An invoice in three separate print pages so no invoice can carry the wrong VAT wording: Type A for a business that is not VAT-registered, Type B VAT invoice with the particulars the VAT Regulations require, and Type C domestic reverse charge invoice with the reverse charge statement — compulsory whenever every condition is met. Each page has a CIS panel splitting labour and materials for a subcontractor invoicing a contractor. A guide page explains which to use, CIS materials, late payment and the trading disclosures.
5 pages · 213 fillable fields · works in Adobe Reader, Preview, Chrome, or on a phone — or complete it online in your browser and download the finished document.
Page 1 of 5 — click to enlarge
Read all 5 pages first — watermarked sample, no email Before you submit: the checklist
Statutory basis, cited on the form
- Value Added Tax Regulations 1995 regs 13 and 14
- Value Added Tax Act 1994 s.55A
- Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 art 8
- HMRC VAT domestic reverse charge technical guide
- HMRC CIS 340 paras 2.17, 3.11 to 3.15 and 3.18
- Late Payment of Commercial Debts (Interest) Act 1998 ss.5A and 8
- Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 regs 24 and 25
- Companies Act 2006 ss.1201, 1202, 1205 and 1206
What it is not
It is not a completed document and it is not health and safety advice. You must adapt it to your site and have a competent person complete and sign it off. See why we don't say "compliant".
Format
AcroForm fillable PDF. Every field has a tooltip. Tab order follows the reading order. Works on desktop and mobile, in Adobe and non-Adobe readers.
This revision was prepared against legislation current at 10 August 2026. Revision A0. Check kubitdocs.com/revisions for the current revision before use.
More in Trade admin
3 documents
