Invoice Requirements: Nigeria → United Kingdom
🇳🇬Nigeria freelancers billing🇬🇧United Kingdom clients — required fields, VAT treatment, and compliance rules.
Nigerian freelancers invoicing UK clients are not subject to UK VAT unless they have registered for VAT in the UK, which is only required if annual UK-supplied services exceed the £90,000 registration threshold. UK clients who are VAT-registered businesses should self-account for VAT under the reverse charge. Invoices are typically in GBP or USD.
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UK VAT registration is not required unless your UK-supplied taxable turnover exceeds £90,000 in any 12-month period.
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Non-UK freelancers who supply services to UK clients are outside the scope of UK VAT unless they breach the registration threshold. Most freelancers earning below £90,000 from UK clients do not need to register.
For UK business clients (B2B), the recipient self-accounts for VAT under the reverse charge mechanism — your invoice should note "VAT: Customer to account for reverse charge".
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When you supply digital or professional services to a UK VAT-registered business, the business must account for the VAT themselves via the reverse charge. You do not charge VAT on the invoice; you simply add the note to inform the client of their obligation.
Invoice in GBP or USD; GBP is preferred by most UK clients as it avoids exchange rate exposure on their end.
UK law (Late Payment of Commercial Debts Act 1998) entitles you to charge 8% above the Bank of England base rate on late payments — include payment terms on every invoice to activate this right.
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NET 30 is the standard term in the UK. Stating terms clearly on the invoice is necessary to claim late payment interest if the client delays.
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