---
title: Invoices and Fees (Apprenticeship Assessment)
description: Learn about invoices and billing work for apprenticeship assessment.
---
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28 October 2026
# Invoices and Fees (Apprenticeship Assessment)
## This article explains how and when EPA charges are applied, how monthly invoices are issued, and why VAT may appear on your invoice.
### **Billing for EPA**
EPA (End-Point Assessment) fees are charged 100% at Gateway, this means that training providers are only billed once the apprentice is submitted to Gateway, and if the apprentice is withdrawn before Gateway, no charge is applied.
### **Monthly invoices**
Invoices are sent monthly, on the first working day of the following month. Charges from the previous month are issued as two consolidated invoices:
1. EPA invoice – Covers all learners submitted to Gateway during the previous month.
2. Surcharges invoice – Covers all billable cancellations, re-sits, and appeals during the previous month. Awarding surcharges to be included, if applicable.
### **Viewing invoice details**
Supporting data is provided with each invoice in the form of an Excel attachment, showing the learner or activity details that correspond to the charges.
### **Why VAT may appear on your invoice**
VAT is charged only on the employer-funded portion of the EPA fee. The amount depends on the learner's age, start date, and employer type.
### **VAT on 5% of the fee**
95% of the fee is funded by the Education and Skills Funding Agency (ESFA), and VAT applies to the remaining 5%. This only applies to apprentices aged 19 or over who started their apprenticeship on or after 1 April 2019 and are associated with a non-levy-paying employer.
### **VAT on 10% of the fee**
90% of the fee is funded by the ESFA, and VAT applies to the remaining 10%. This only applies to apprentices aged 19 or over who started their apprenticeship before 1 April 2019 and are associated with a non-levy-paying employer.
### **When to contact the Finance team**
Email[finance@vqa.org](mailto:Finance@vqa.org) for help with billing requests, questions, or documents, including:
#### **Invoices and statements**
- Copies of invoices.
- Account statements.
- Queries about invoice charges or VAT.
- Credit-note and refund requests.
#### **Payments**
- Checking whether a payment has been received.
- Confirming bank details.
- Sending purchase order (PO) documents and remittance advice.
#### **Account details**
- Updating billing or account information.
- Completing supplier forms.
For any questions not listed above, or if you're unsure whom to contact, please email [finance@vqa.org](mailto:finance@tquk.org) and the team will point you in the right direction.
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