What must a UK VAT invoice show?
The details HMRC expects on a full VAT invoice, and when a less detailed invoice is allowed.
A VAT-registered business must give another VAT-registered business a VAT invoice for taxable supplies. A full VAT invoice needs a unique sequential number, your name, address and VAT number, the customer's name and address, the time of supply and a clear description of the goods or services. For each line it needs the quantity, the unit price, the VAT rate and the amount excluding VAT. It must also show the total VAT chargeable, and that VAT figure must be in pounds sterling.
- Unique sequential invoice number.
- Supplier name, address and VAT registration number.
- Customer name and address.
- Time of supply, plus the date of issue if it is different.
- Description, quantity, unit price, VAT rate and amount excluding VAT for each line.
- Total VAT chargeable, shown in sterling even on a foreign-currency invoice.
How it works
Put your VAT number and a unique sequential number on every invoice. Do not reuse or skip numbers without a reason you can explain.
Add the customer's name and address, the time of supply and the date of issue.
List each item with a description, quantity, unit price and VAT rate. Show the amount excluding VAT for each rate.
Show the total VAT chargeable. If you invoice in euros or dollars, the VAT amount must still be stated in sterling.
Issue the invoice promptly. HMRC's guidance expects it within 30 days of the time of supply. Keep a copy, because you must keep VAT records.
Legal references
- HMRC VAT Notice 700, The VAT guide, section on VAT invoices.
- Value Added Tax Regulations 1995, Part III (VAT invoices).
- Value Added Tax Act 1994.
Frequently asked questions
Can I use a less detailed invoice?
In some cases, yes. HMRC allows a less detailed (simplified) invoice for lower-value supplies, with a £250 test in VAT Notice 700. It still shows your name, address and VAT number, the time of supply, a description, and the total including VAT with the VAT rate. A customer can still ask for a full VAT invoice.
Do I need to be VAT-registered to show VAT on an invoice?
Yes. Only VAT-registered businesses may charge VAT and show a VAT number. If you are not registered, issue an ordinary invoice without VAT.
Can I invoice in a foreign currency?
Yes. The net amounts can be in another currency, but the total VAT chargeable must be expressed in sterling.
Does 4invoices submit invoices to HMRC?
No. HMRC does not require invoices to be sent to it. 4invoices lets you create an invoice with a VAT rate on each line, choose the currency and exchange rate, and download it as a PDF. It does not file VAT returns, check VAT numbers or archive records with legal validity. Check the exact wording of your invoices with your accountant or HMRC.