UK VAT Invoice Requirements: What Every Invoice Must Include (2026)

    A UK VAT invoice must show a unique sequential invoice number, the time of supply, the issue date if it differs, your name, address and VAT registration number, your customer's name and address, and a description of each item with its quantity, unit price, VAT rate and amount excluding VAT. Add the total excluding VAT, any cash discount rate, and the total VAT in sterling. Issue it within 30 days of the supply.

    Last checked: against HMRC VAT Notice 700/21, section 4.1

    General guidance, not tax advice. Confirm with your accountant.

    Required fields

    1. 1

      A unique, sequential invoice number

      A number from one or more series that identifies only this invoice. Separate series, for example per branch, are allowed.

      VAT Notice 700/21, s4.1

    2. 2

      The time of supply, and the issue date if it differs

      The time of supply (tax point) is usually when you delivered the goods or finished the service. If you issue the invoice on a different day, show both dates.

      VAT Notice 700/21, s4.1

    3. 3

      Your name, address and VAT registration number

      You can trade under another name, but the name and address you registered for VAT under must appear somewhere on the invoice.

      VAT Notice 700, s16.3.1

    4. 4

      Your customer's name and address

      The name and address of the person or business you supplied.

      VAT Notice 700/21, s4.1

    5. 5

      A description of what you supplied

      Enough detail to identify the goods or services. "Services rendered" on its own is too vague.

      VAT Notice 700/21, s4.1

    6. 6

      Quantity, VAT rate and net amount for each item

      For each description: the quantity of goods or extent of the services, the VAT rate that applies, and the amount payable excluding VAT. These amounts can be in any currency.

      VAT Notice 700/21, s4.1

    7. 7

      The unit price

      The price per unit or per hour. HMRC says it can be left off when it isn't normal in your sector and the customer doesn't ask for it.

      VAT Notice 700, s16.3.2

    8. 8

      The total excluding VAT

      The total amount payable before VAT, which can be in any currency.

      VAT Notice 700/21, s4.1

    9. 9

      The rate of any cash discount offered

      If you offer a discount for paying early, state its rate. Prompt payment discounts also need specific wording (see Common mistakes).

      VAT Notice 700/21, s4.1

    10. 10

      The total VAT, in sterling

      The total VAT charged. It must be in pounds sterling even if the rest of the invoice is in euros or dollars.

      VAT Notice 700/21, s4.1

    Which invoice you need: full, simplified or no VAT

    What the invoice must show depends on whether you are VAT registered and how much the sale is worth. The £250 limit includes VAT.

    SaleWhat you need
    Not VAT registeredA regular invoice: an invoice number, your name, address and contact details, the customer's name and address, a description, the supply date, the invoice date, the amounts and the total owed. Don't charge or show VAT.
    £250 or lessA simplified VAT invoice, if the customer agrees: your name, address and VAT number, the time of supply, a description, and for each VAT rate the total including VAT and the rate. Exempt supplies can't go on one.
    Over £250A full VAT invoice with all 10 fields above. Retailers and others may instead issue a modified invoice that shows VAT-inclusive amounts.
    Zero-rated or exempt onlyNo VAT invoice is required when the invoice only covers zero-rated or exempt sales within the UK.

    VAT Notice 700, s16.6 and VAT Notice 700/21, s4.4 to s4.6

    Sample UK VAT invoice

    A web designer's invoice for £3,504.00 including VAT. The work finished on 30 September and the invoice went out on 2 October, so it shows both dates. Each number marks a required field.

    1. 1Your name and address, with your VAT registration number
    2. 2Your customer's name and address
    3. 3A unique, sequential invoice number
    4. 4The date the invoice was issued
    5. 5Each item with its quantity, unit price, VAT rate and net amount
    6. 6The VAT rate and total VAT in sterling, under the total excluding VAT
    7. 7The time of supply, shown because it differs from the issue date

    Northbank Studio LtdField 1

    VAT reg. no. GB 123 4567 89 4 Canal Wharf, Leeds LS11 5PS

    Bill to: Ashworth Joinery Ltd 22 Mill Lane, York YO1 7HHField 2

    VAT Invoice

    INV-0207Field 3

    Date: Oct 2, 2026Field 4

    Due: Nov 1, 2026

    DescriptionField 5QtyAmount
    Website redesign, fixed fee (VAT 20%)1£2,400.00
    Content migration, hours (VAT 20%)8£520.00
    Subtotal
    £2,920.00
    VAT (20%)Field 6
    £584.00
    Total due
    £3,504.00

    Time of supply: 30 September 2026. Payment due within 30 days of the invoice date.Field 7

    Common mistakes

    • Charging VAT before you are registered

      Only VAT-registered businesses can issue VAT invoices. Until you have a VAT number, send a regular invoice with no VAT on it.

    • Showing the VAT total only in euros or dollars

      You can price the work in any currency, but the total VAT must also be shown in sterling.

    • Leaving out the time of supply

      If you finish the work on one day and invoice on another, the invoice needs both dates. The time of supply decides which VAT return the sale belongs to.

    • Using a simplified invoice for larger sales

      Simplified invoices only cover sales of £250 or less including VAT. If the customer asks for a full VAT invoice, you have to provide one.

    • Invoicing more than 30 days after the supply

      HMRC expects a VAT invoice within 30 days of the time of supply. Longer delays need a listed reason or HMRC's agreement.

    • Offering an early payment discount without the wording

      If you don't issue a credit note when the discount is taken, the invoice must state the discount terms and that the customer can only reclaim the VAT actually paid.

    ★ How SolidInvoice handles this

    • Your VAT number on every invoice. Add your VAT registration number once as a company tax number, and it prints on every invoice and PDF.

    • Your client's details. The client's name and address print in the Bill To block, along with their VAT number if you save one.

    • VAT per line, in pounds. Set the VAT rate on each line. The invoice shows the total excluding VAT and the VAT for each rate, and clients billed in GBP see sterling throughout.

    • Invoice numbers and issue dates. Each invoice carries its issue date and the next number in your invoice sequence.

    • Time of supply and foreign currency. There is no separate time of supply field yet. When it differs from the issue date, put it in the invoice notes. If you bill in euros or dollars, the VAT prints in that currency, so add the sterling VAT amount in the notes too.

    Common questions

    What must a UK invoice include if I'm not VAT registered?

    GOV.UK lists a unique invoice number, your company name, address and contact information, the customer's name and address, a description of what you're charging for, the supply date, the invoice date, the amounts charged and the total owed. Sole traders using a business name must also show their own name and an address for legal documents.

    What is the difference between a full and a simplified VAT invoice?

    A simplified VAT invoice can be used for sales of £250 or less including VAT if your customer agrees. It needs only your name, address and VAT number, the time of supply, a description, and the VAT-inclusive total and rate for each VAT rate. Larger sales need a full VAT invoice.

    How long do I have to issue a VAT invoice?

    You must normally issue a VAT invoice within 30 days of the time of supply. HMRC allows longer in a few listed cases, such as waiting for your own suppliers' invoices. Otherwise you have to ask HMRC for an extension.

    Can I issue a VAT invoice in euros or dollars?

    Yes. The line amounts and the total excluding VAT can be in any currency, but the total VAT must be shown in pounds sterling.

    Does a limited company need its company number on invoices?

    The law requires a company's registered name on its invoices. The registered number, the part of the UK it's registered in and the registered office address are required on business letters, order forms and websites. Many companies add them to invoices too.

    How long must I keep copies of my invoices?

    HMRC says you must keep a copy of every VAT invoice you issue, and keep business records for VAT purposes for at least 6 years.

    Related guides

    Send invoices with every field filled in

    Add your tax number once, set tax per line, and every invoice goes out with the totals worked out. See all features.

    Start Free Trial

    14-day free trial. Cancel anytime during your trial and you won't be charged.

    Sources