Help Centre

What do I need to include on my VAT invoice?

This is what you need to know when selling as it can impact your VAT position, you’ll use a full VAT invoice for most transactions. 

You can use:

  • a modified invoice for retail supplies over £250
  • a simplified invoice for retails supplies under £250 - and for other supplies from 1 January 2013

Include the following on your invoice, depending on which type you use.

Invoice information Full invoice Simplified invoice Modified invoice
Unique invoice number that follows on from the last invoice Yes Yes Yes
Your business name and address Yes Yes Yes
Your VAT number Yes Yes Yes
Date Yes No Yes
The tax point (or ‘time of supply’) if this is different from the invoice date Yes Yes Yes
Customer’s name or trading name, and address Yes No Yes
Description of the goods or services Yes Yes Yes
Total amount excluding VAT Yes No Yes
Total amount of VAT Yes No Yes
Price per item, excluding VAT Yes No Yes
Quantity of each type of item Yes No Yes
Rate of any discount per item Yes No Yes
Rate of VAT charged per item - if an item is exempt or zero-rated make clear no VAT on these items Yes Yes (1) Yes
Total amount including VAT No Yes (1) Yes

(1) If items are charged at different VAT rates, then show this for each.

You can also use the table as a guideline for reclaiming VAT and using the table as a mechanism for what HMRC accepts as proof of a VAT purchase when you reclaim VAT. 

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