An export invoice for the UK should show the seller's details (with EORI number) and the buyer's, a specific description of the goods with the HS code, quantity, value, currency and Incoterms. Its data must match the export declaration in Poland and the import clearance in the UK.
Contents
What the export invoice is for
A shipment from Poland to Great Britain involves two clearances: export in Poland (a declaration in the AES system, accessed through PUESC) and import in the UK (a declaration in CDS made by the importer or its representative). The commercial invoice is a document both sides rely on, so its data must be consistent with both declarations. A discrepancy between the invoice and a declaration can lead to the shipment being held for clarification. For the exporter, the invoice also underpins the VAT treatment; the 0% rate applies only if you hold proof of export (see below).
What the invoice should contain
- Seller: full name, address and the exporter's EORI number.
- Buyer: full name and address; if the buyer is importing the goods in the UK, it is worth stating its GB EORI number — the importer needs it for the CDS declaration.
- Invoice number and date.
- An exact description of the goods — specific rather than general ("electronics", "parts"); ideally in English so that the importer and officers can use it easily.
- HS/CN code — the first 6 digits are common in the harmonised system; the EU uses 8 digits (CN) and the UK 10. Our guide to HS codes explains how to find the code.
- Quantity, unit and weights, plus unit and total value in a single transaction currency.
- Incoterms with the place, for example DAP London — they affect the customs value in the UK. See Incoterms EXW, FCA, DAP for the differences and DDP or DAP for exports to the UK for the risks of the delivery model.
- Country of origin of the goods. If the importer is to claim preference under the UK–EU agreement (TCA), the statement on origin can be placed on the invoice; buying goods in the EU does not by itself mean preferential origin.
How the export declaration works
Once the invoice and transport documents are ready, the exporter (or a customs agency) files the export declaration in AES. When it is accepted, the system issues an MRN and generates the export accompanying document (EAD), which travels with the goods. When the goods leave the EU customs territory, the system sends the export confirmation message (IE599). The importer in the UK files a separate import declaration in CDS, using your invoice among other documents. For more on what to prepare before clearance, see our checklist of documents for exporting to the UK.
0% VAT: proof of export
The VAT rate on the export of goods is 0%, provided that before the deadline for filing the return for the given period you receive a document confirming that the goods have left the territory of the EU (Article 41(4) and (6) of the Polish VAT Act). Such a document is, in particular, an electronic document from the export declaration system or a printout confirmed by the customs authority (Article 41(6a)) (consolidated text of the VAT Act, ISAP). Invoicing and KSeF requirements are covered in commercial invoice for exports to the UK: fields, KSeF and 0% VAT.
Most common invoice mistakes
- a value on the invoice that differs from the one in the customs declaration,
- a missing exporter EORI number, or missing importer details needed for clearance in the UK,
- a description of the goods that is too general, or a wrong HS/CN code,
- missing Incoterms or no place of delivery,
- weights, quantities or number of packages that do not match the transport documents.
A fuller list is in commercial invoice to the UK — 8 mistakes at clearance. Before loading, check the full set of documents against one fixed checklist.
How long to keep the documents
- Customs documents in the EU: at least 3 years (Article 51 of the Union Customs Code).
- VAT invoices and records in Poland: until the limitation period for the tax liability expires (Articles 112 and 112a of the VAT Act).
- Customs documents in the UK: 4 years for goods declared to HMRC, while VAT records must be kept for at least 6 years (HMRC: Archiving your trade documents).
Working with a customs agency
An agency helps check the invoice before declaration, determine the tariff code and declare the goods in AES or CDS. See also our page on exporting from Poland to the UK. Have an invoice you want checked? Get in touch.
Sources
- Act on Goods and Services Tax (consolidated text, Dz.U. 2026 item 1263) — ISAP
- HMRC: Archiving your trade documents
- GOV.UK: Get an EORI number
- UK Trade Tariff
Frequently asked questions
What mandatory elements should an export invoice to the United Kingdom include?
The seller's details with its EORI number and the buyer's, the invoice number and date, an exact description of the goods with the HS or CN code, quantity, unit and total value, currency, Incoterms with the place of delivery and the country of origin. The data must match the export and import declarations.
What is the difference between an EORI number and a tax ID (NIP) when exporting?
The NIP is the Polish tax identifier, while the EORI is a customs identifier required, among other things, in the exporter's export declaration. The importer in the UK needs its own GB EORI number for the import declaration. An EORI number does not replace the NIP for VAT purposes.
Which systems handle export and import declarations?
Exports from Poland are declared in the AES system (accessed through PUESC); once accepted, the system issues an MRN and generates the EAD. Imports into the UK are declared in HMRC's CDS, by the importer or its customs representative.
When can I apply the 0% VAT rate to an export?
When, before the deadline for the return for the period, you receive a document confirming that the goods have left the EU, for example an electronic document from the export declaration system (Article 41(4), (6) and (6a) of the VAT Act). If it does not arrive in time, the supply is reported in the following period at 0%, provided the document arrives before that period's return deadline; otherwise the domestic rate applies, and once the document arrives the tax can be corrected (Article 41(7) and (9)).
How long must export documentation be kept?
Customs documents in the EU for at least 3 years, and VAT invoices and records in Poland until the limitation period for the tax liability expires. In the UK, customs documents must be kept for 4 years and VAT records for at least 6 years.
Related guides
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