United Kingdom

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 191 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

25 taxes at rates of 0, 5, 12.5, 15, 17.5, 20

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• GB-VAT-RETURN — 9 boxes, filed month or quarter or year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period, plus 7 days

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — no obligation in law

No United Kingdom statute obliges anybody to issue or receive an electronic invoice, and no date has been set in law. The consultation response of 26 November 2025 records the decision announced at Budget 2025 to make e-invoicing mandatory for all VAT invoices from 2029, on a decentralised four-corner model aligned with Peppol and with EN 16931 as the standard, and says an implementation roadmap will be published at Budget 2026; nothing has been legislated, so mandatory_from is empty rather than a date this pack invented. The profile declared here is what United Kingdom Peppol participants actually exchange and is not a legal requirement. The two identifiers are ISO 6523 codes of the Peppol electronic address scheme list: 0088 is the Global Location Number, under which British parties are commonly addressed, because that list carries no code for a Companies House registration number; 9932 is the United Kingdom VAT number.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2210
• receivable 1145

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• ofx no reader yet
• mt940 no reader yet
• csv no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

bacs, pain.001, csv

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• GB-CA-SMALL-BS — 47 lines
• GB-CA-SMALL-IS — 16 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

33 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.8.0 — published 2026-09-21

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from