What a UK VAT invoice must include

A full VAT invoice

If you're VAT-registered and sell to another VAT-registered business, you normally issue a full VAT invoice. It should show:

• A unique invoice number that follows on from the last one
• Your business name and address
• Your VAT registration number
• The invoice date
• The time of supply (tax point), if it's different from the invoice date
• The customer's name or trading name and address
• A description of the goods or services
• For each item: the unit price or rate excluding VAT, the quantity, the VAT rate and the amount excluding VAT
• The total excluding VAT, any discount, and the total VAT charged

Simplified invoices

For retail sales of up to £250 including VAT, you can give a simplified invoice. It needs your name, address and VAT number, the time of supply, a description, the VAT rate and the total including VAT.

If you're not VAT-registered

You can't charge VAT or show a VAT number. Your invoice still needs a unique number, your name and address, the customer's name and address, a description of what you supplied, the date of supply and invoice date, and the amount. Limited companies should also show the company name and registration number. Sole traders who trade under a business name should show their own name too.

Foreign currency

You can invoice in any currency, but the VAT amount should also be shown in pounds sterling.

Making one in InvoiceDesk

Set the currency to GBP and the tax name to VAT at 20%, put your VAT number in the From box, and download an A4 PDF. Note that InvoiceDesk applies one VAT rate per invoice. If you sell items at different rates, use separate invoices. Try the free UK invoice generator.

This guide is general information, not legal or tax advice. Rules change, so check with your accountant or the tax authority for your situation.