taxInvoice.appWhat a UK VAT invoice must include
Short answer: A full UK VAT invoice needs a unique sequential number, your name, address and VAT registration number, the invoice date and time of supply (tax point) if different, the customer's name and address, a description of each item with quantity, unit price, VAT rate and net amount, and totals excluding VAT and of VAT. Retailers can issue a simplified invoice for supplies up to £250 including VAT.
Full VAT invoice: required fields
| Field | Notes |
|---|---|
| Unique invoice number | Sequential |
| Your name, address and VAT number | |
| Invoice date | |
| Time of supply (tax point) | If different from the invoice date |
| Customer name and address | |
| Description of goods or services | |
| Per item: quantity, unit price, VAT rate, amount excl. VAT | 20%, 5% or 0% |
| Total excluding VAT, total VAT | Show any discount |
Simplified and modified invoices
- Simplified: retailers can issue a simplified VAT invoice for supplies of £250 or less including VAT. Check HMRC guidance for the exact fields.
- Modified: for retail supplies over £250, a modified invoice shows VAT-inclusive amounts if the customer agrees.
Reverse charge
Show no VAT and add wording such as: “Reverse charge: customer to account to HMRC for the VAT on this supply.”
The VAT invoice generator supports per-line VAT rates, a VAT summary and reverse charge. The VAT calculator adds or removes VAT.
Free tools for this
Frequently asked questions
Do I need to be VAT registered to issue a VAT invoice?
Yes. Only VAT-registered businesses can charge VAT. If you are not registered, issue a normal invoice with no VAT.
How quickly must I issue a VAT invoice?
Usually within 30 days of the date of supply or payment, if paid in advance.
What is the reverse charge?
For some supplies, such as certain construction services, the customer accounts for the VAT. The invoice shows no VAT and must say the reverse charge applies.