What a VAT invoice must show
- A unique invoice number that follows on from the last one
- Your business name and address, and your VAT registration number
- The invoice date, and the time of supply (tax point) if it's different
- Your customer's name (or trading name) and address
- A description of what you supplied, with the quantity and unit price excluding VAT
- The VAT rate for each item and any discount
- The total excluding VAT, the total VAT, and the total payable
VAT rates
| Rate | Tax |
|---|---|
| Standard 20% | VAT 20% |
| Reduced 5% | VAT 5% |
| Zero rate 0% | VAT 0% |
Not sure of the amount with tax? Use our VAT calculator.
If you're not registered for VAT
You usually have to register once your sales pass £90,000 of taxable turnover in any rolling 12 months.
- Don't charge or show VAT. You can't charge VAT unless you're registered.
- Still include a unique number, your name and address, the customer's details, what you supplied, the supply date, the invoice date and the amount.
- Limited companies must use their full registered company name. Sole traders show their own name and any business name they use.
Good to know
- A simplified VAT invoice is allowed for retail sales of £250 or less including VAT.
- For building and construction services covered by the domestic reverse charge, don't add VAT; the invoice must say the customer accounts for it.
- Keep copies of your invoices for at least 6 years (limited companies) or 5 years after the Self Assessment deadline (sole traders).
Official sources
Make your invoice
Our free invoice generator knows the rules above. Choose United Kingdom as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.
Rules in other countries
Ireland · the US · Canada · Australia · New Zealand · Switzerland · Germany · Austria · France · Spain · the Netherlands · the EU