What to Include in a UK VAT Invoice

When you must issue a VAT invoice

If you are VAT-registered and sell to another VAT-registered business, you generally have to issue a VAT invoice within 30 days of the supply. Sales to consumers do not need one unless they ask.

What a full VAT invoice shows

HMRC lists the details a full VAT invoice must show:

• A unique, sequential invoice number
• Your business name, address and VAT registration number
• The invoice date and the time of supply (tax point) if different
• The customer's name and address
• A description of the goods or services
• For each line: quantity, unit price excluding VAT, VAT rate and amount excluding VAT
• The total excluding VAT, the total VAT and any discounts

Simplified and modified invoices

For retail sales of £250 or less including VAT, a simplified invoice with fewer details is allowed. Modified invoices, for retail sales above £250, show VAT-inclusive totals. When in doubt, a full invoice is always acceptable.

Reverse charge and zero-rating

For services covered by the domestic reverse charge, such as many construction services, you do not charge VAT. Instead the invoice says the customer must account for the VAT to HMRC. Zero-rated supplies show VAT at 0% rather than leaving it out.

In the generator, choose the right tax treatment and the wording is added automatically.