# United Kingdom (`GB`)

UK retail receipts and full VAT invoices use canonical receipt fields and need
no `jurisdictionalData`. Recipient `acceptedFormats` determines whether the
owner device generates a UBL Invoice. `GB` is canonical; `UK` is accepted as an
input alias and normalized to `GB`.

## Before Cheqi

- Determine the invoice tier outside Cheqi.
- Calculate the VAT breakdown and establish the tax point.
- For a full invoice, collect the required customer identity and full unit,
quantity, net, and tax details.
- Ensure the supplier context contains the VAT registration number.


## In the Cheqi request

| Value | Request location |
|  --- | --- |
| Requested representation | Recipient `acceptedFormats` |
| Tax point | `transactionDate` |
| Supply/delivery date | `purchaseDate` |
| VAT registration | Supplier context resolved by Cheqi |
| Customer identity | Customer context resolved by Cheqi |
| VAT breakdown | Receipt and product `taxes[]` |


## Full VAT example

```json
{
  "transactionDate": "2026-07-29T08:15:30Z",
  "purchaseDate": "2026-07-29T08:15:30Z",
  "taxes": [
    {
      "type": "VAT",
      "rate": 20.0,
      "taxableAmount": 100.0,
      "amount": 20.0
    }
  ]
}
```

The actual customer context and supplied line/tax detail determine the invoice
contents. Do not repeat the invoice tier or customer presence as an extension.
Cheqi does not decide whether retail or full VAT invoicing applies.

## Related

- [Supplying jurisdiction data](/countries/jurisdictional-data)
- [Country support boundary](/countries/overview)