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Logistics and haulage

Invoicing against PODs: billing that waits on a signature

Haulage billing has a dependency most trades do not: the invoice cannot safely go out until the proof of delivery is back, because the signature is the evidence that the work was done. That dependency sits between you and a payment clock that GOV.UK starts at 30 days from delivery or from the customer receiving the invoice, whichever applies.

Last checked 20 September 2026

The dependency, and why it is real rather than habit #

Article 13 of the CMR Convention entitles the consignee to require the carrier to deliver, against a receipt, the second copy of the consignment note and the goods. That receipt is the carrier's evidence of performance, and most customers' own terms make producing it a condition of paying. So the sequence is fixed.

  1. Deliver

  2. Retrieve the signature

  3. Match it to the job

  4. Bill

Break the chain at step two and the invoice either waits or goes out unsupported, which is worse, because an unsupported invoice that gets queried resets the clock and costs a credit note. The reasons proofs go missing, and where the chasing actually is, are set out on getting PODs back.

The payment clock, precisely #

GOV.UK is specific about what happens when nothing is agreed. If you do not agree a payment date, payment is late 30 days after either the customer gets the invoice or you deliver the goods or provide the service. Public authorities must usually pay within 30 days; business to business terms can run to 60 days, and longer only where that is fair to both parties.

What the law lets you charge #

ChargeAmount
Statutory interest, business to business 8 per cent plus the Bank of England base rate
Base rate as it stands 3.75 per cent, held on 17 September 2026, so statutory interest of 11.75 per cent
Fixed sum, debt up to 999.99 pounds40 pounds
Fixed sum, debt of 1,000 to 9,999.99 pounds70 pounds
Fixed sum, debt of 10,000 pounds or more100 pounds
Recovery costs above the fixed sum Reasonable costs, each time you try to recover the debt

The fixed sum can be charged once per payment. Most small operators never charge any of it, for a reason that has nothing to do with the law and everything to do with wanting the customer back next month. That is a legitimate commercial choice. It is a better one when it is made deliberately rather than because nobody has the invoice dates to hand.

The matching problem underneath #

Billing in haulage is a three way match, repeated hundreds of times a month.

  • The job

    With the rate that was agreed when it was quoted.

  • The proof of delivery

    With a date and a signature.

  • The invoice

    Which GOV.UK requires to carry a unique identification number, the parties, a clear description of what is being charged for, the supply date, the invoice date, the amounts, any VAT and the total owed.

Every one of those three carries the customer reference, the job number and the date. They have to agree, and when they disagree somebody has to work out which is wrong. That is reconciliation work: high volume, low skill, and unforgiving, because an error found by the customer costs more than an error found in house.

There is an interesting rule sitting next to this. GOV.UK's VAT record keeping guidance requires that where multiple software systems are used, they must be linked digitally.

you cannot manually transfer this data, or copy and paste, between software
GOV.UK, Keeping VAT records

That is a rule about VAT, not about transport, but it names the exact habit that makes a transport office slow: the same figures typed twice because two systems do not speak.

Which parts of invoicing against PODs run on rules #

Runs on rules

  • Knowing which delivered jobs have a POD and are ready to bill, which is a set intersection
  • Knowing which delivered jobs are blocked and why, which is the same list inverted
  • Matching the rate on the job to the rate that was quoted, which is a comparison
  • Checking an invoice carries everything GOV.UK requires, which is a field check
  • Working out which invoices are past their due date, and by how long, which is date arithmetic
  • Calculating statutory interest and the applicable fixed sum, which is published rates and bands

Needs a person

  • Deciding whether to charge interest on a good customer, which is a relationship decision
  • Deciding whether a disputed charge should be conceded, which is a commercial call
  • Deciding when a debt stops being worth chasing, which is nobody else's call

The same split appears in every trade that bills after the work rather than before it. Getting paid as a trade describes the identical pattern with different documents. What makes haulage harder is the volume: a trade might raise twenty invoices a month, a transport office raises hundreds, each waiting on a piece of paper it does not control.

The chasing payment calculator puts a figure on what the delay between delivery and payment is costing, and the cost of admin time calculator does the same for the matching. The front end of the same cycle, where the rate that has to be matched is first agreed, is on rate requests and quoting.

Questions people ask

When does a haulage invoice become late?
GOV.UK states that if you do not agree a payment date, the law says payment is late 30 days after either the customer gets the invoice or you deliver the goods or provide the service. Business to business terms can run to 60 days, and longer only if that is fair to both parties.
What can you charge on a late invoice?
Statutory interest for business to business transactions is 8 per cent plus the Bank of England base rate. The Bank of England held Bank Rate at 3.75 per cent on 17 September 2026, which puts statutory interest at 11.75 per cent while that rate stands. You can also charge a fixed sum for debt recovery costs: 40 pounds up to 999.99 pounds, 70 pounds from 1,000 to 9,999.99 pounds, and 100 pounds at 10,000 pounds or more.
Can you claim more than the fixed sum?
GOV.UK states that a supplier can also claim for reasonable costs each time they try to recover the debt, on top of the fixed sum. The fixed sum itself can only be charged once per payment.
Why does a missing POD hold an invoice up at all?
Because the signature is the evidence that the carrier performed. Article 13 of the CMR Convention gives the consignee the right to require delivery against a receipt, and many customers make production of that receipt a condition of payment in their own terms. Without it the invoice is a claim rather than a bill.
How long do the records have to be kept afterwards?
VAT records must be kept for at least 6 years, or 10 years if you are using the VAT One Stop Shop scheme. Customs records for traded goods declared to HMRC must be kept for 4 years. Those are different clocks on documents produced by the same job.

Where these numbers come from

  1. GOV.UK, Late commercial payments: charging interest and debt recovery , read 20 September 2026 . Where no payment date is agreed, payment is late 30 days after the customer gets the invoice or the goods are delivered; public authorities usually 30 days; business transactions up to 60 days, longer only if fair to both parties
  2. GOV.UK, Late commercial payments: charging interest on a commercial debt , read 20 September 2026 . Statutory interest is 8 per cent plus the Bank of England base rate for business to business transactions
  3. GOV.UK, Late commercial payments: claim debt recovery costs , read 20 September 2026 . Fixed sums of 40 pounds up to 999.99 pounds, 70 pounds from 1,000 to 9,999.99 pounds and 100 pounds at 10,000 pounds or more, plus reasonable costs each time you try to recover the debt
  4. Bank of England, The interest rate (Bank Rate) , read 20 September 2026 . Bank Rate held at 3.75 per cent, published 17 September 2026
  5. GOV.UK, Invoices: what they must include , read 20 September 2026 . A unique identification number, your company name, address and contact information, the customer name and address, a clear description of what you are charging for, the supply date, the invoice date, the amounts, the VAT amount if applicable and the total owed
  6. GOV.UK, Keeping VAT records , read 20 September 2026 . VAT records kept for at least 6 years, or 10 years using the VAT One Stop Shop scheme, and the requirement that data is transferred digitally between software rather than manually or by copy and paste
  7. Carriage of Goods by Road Act 1965, schedule, the CMR Convention , read 20 September 2026 . Article 13 entitles the consignee to require the carrier to deliver, against a receipt, the second copy of the consignment note and the goods

Last checked 20 September 2026.

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