What a UK VAT invoice must include
A full UK VAT invoice must show a unique sequential number, the invoice date and time of supply, your name, address and VAT number, your customer’s name and address, a description of each item with its quantity, VAT rate and price excluding VAT, the total excluding VAT and the total VAT in pounds. For supplies of £250 or less you can usually issue a simpler invoice instead.
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What must a full VAT invoice show?
- Must show
- Unique invoice number
- Notes
- Sequential, based on one or more series
- Must show
- Time of supply (tax point)
- Notes
- Plus the invoice date if different
- Must show
- Your name, address and VAT registration number
- Notes
- A trading name is fine if your registered name and address also appear
- Must show
- Customer’s name and address
- Notes
- —
- Must show
- Description of the goods or services
- Notes
- Enough to identify what you supplied
- Must show
- For each line: quantity, unit price, VAT rate and amount excluding VAT
- Notes
- —
- Must show
- Total excluding VAT
- Notes
- —
- Must show
- Rate of any cash discount offered
- Notes
- —
- Must show
- Total VAT
- Notes
- In pounds sterling, even if you invoice in another currency
| Must show | Notes |
|---|---|
| Unique invoice number | Sequential, based on one or more series |
| Time of supply (tax point) | Plus the invoice date if different |
| Your name, address and VAT registration number | A trading name is fine if your registered name and address also appear |
| Customer’s name and address | — |
| Description of the goods or services | Enough to identify what you supplied |
| For each line: quantity, unit price, VAT rate and amount excluding VAT | — |
| Total excluding VAT | — |
| Rate of any cash discount offered | — |
| Total VAT | In pounds sterling, even if you invoice in another currency |
What does a correct VAT invoice look like?
A made-up example with every required detail:
- Invoice number INV-0042. Invoice date 12 November 2026. Time of supply 10 November 2026.
- From: Example Design Ltd, 1 High Street, Leeds LS1 1AA. VAT number GB 123 4567 89.
- To: Sample Client Ltd, 2 Market Square, York YO1 1AA.
- Website design: 10 hours at £60.00 an hour, VAT rate 20%, £600.00 excluding VAT.
- Total excluding VAT £600.00. Total VAT £120.00. Total to pay £720.00.
When can I use a simplified invoice?
If the supply is £250 or less (including VAT) and your customer agrees, you can issue a simplified invoice (in Northern Ireland, not to customers from an EU member state). It needs your name, address and VAT number, the time of supply, a description, and for each VAT rate the total including VAT and the rate.
What other VAT invoice rules should I know?
- Issue the VAT invoice within 30 days of the time of supply (tax point) in most cases.
- You only have to give a VAT invoice to VAT-registered customers, but in practice give one to anyone who asks.
- An invoice for zero-rated supplies only is not a VAT invoice.
- If an invoice mixes zero-rated or exempt items with taxable ones, show clearly that no VAT is payable on those lines and total them separately.
- VAT rates: 20% standard, 5% reduced, 0% zero rate.
- You must register for VAT once your taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone.
What goes on an invoice if I am not VAT registered?
Do not charge VAT or show a VAT number. Your invoice still needs a unique number, your business name, address and contact details, the customer’s name and address, a clear description, the supply date, the invoice date, the amounts and the total owed.
Limited companies use their full registered name; sole traders show their own name and any business name.
See also: How to chase an unpaid invoice politely · Payment reminder email templates
Questions
How long do I have to issue a VAT invoice?
You should normally issue a VAT invoice within 30 days of the time of supply, also called the tax point. HMRC can allow longer in some cases. If a customer pays in advance, the payment date can set the tax point, so check the time of supply rules before you date the invoice.
What if I am not VAT registered?
Then you cannot charge VAT and must not show a VAT number. Send an ordinary invoice with a unique number, your business details, your customer’s details, what you supplied, the dates and the total. Register once your taxable turnover for the last 12 months goes over £90,000, or will in the next 30 days alone.
Does PaidKind check my VAT invoices?
Yes. Before you send an invoice, PaidKind checks the details your country requires and tells you in plain words what is missing, for example your VAT number. VAT-registered businesses get 20%, 5%, 0% and exempt rates ready to use, and businesses that are not registered get no VAT column on their invoices.
Official sources
General information, not legal or tax advice. Rules change: check the official sources above, and speak to an accountant or solicitor about your own situation.