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Key takeaways
- A VAT invoice must carry a unique number, supplier and customer details, the supplier VAT number, the tax point, a description, quantity, VAT rate and amounts.
- A less detailed (simplified) invoice is allowed in specified cases when the value including VAT is GBP 250 or less.
- VAT invoices are normally issued within 30 days of the time of supply.
- Keep your copies. The buyer needs a valid invoice to reclaim input VAT.
Free PDF and Excel: UK VAT invoice template and checklist. Get it below
What a VAT invoice is
A VAT invoice is the document a VAT-registered supplier issues for a taxable supply, showing the VAT charged, so the customer can reclaim it as input tax.
HMRC's VAT guidance (Notice 700) lists the particulars. Buyers' accounts payable teams check them because HMRC can deny a VAT claim on an invoice that lacks them. The commonest gaps are the supplier's VAT number, the tax point date and the rate applied to each line.
A Leeds signage maker sells three shop signs to a VAT-registered retailer. The invoice shows its VAT number, an invoice number, the date of supply, each sign with quantity and unit price, the 20 percent VAT per line and the total VAT.
The retailer's AP team passes it first time. Had the VAT number been missing, the retailer would have had to ask for a corrected invoice before claiming.
Fields on a full VAT invoice
| Field | What goes in it | Why it matters |
|---|---|---|
| Invoice number | A unique, sequential number. | Identifies the invoice and its order. |
| Supplier name, address, VAT number | As registered. | The buyer's claim depends on it. |
| Customer name and address | The person invoiced. | Identifies the recipient. |
| Time of supply (tax point) | The date the supply was made, if different from the invoice date. | Decides the VAT period. |
| Date of issue | The invoice date. | Starts the 30-day clock for the issue of the invoice. |
| Description | Enough to identify the goods or services. | Backs the amount. |
| Quantity, rate, amount | For each description: quantity, VAT rate and the amount excluding VAT. | Allows line checks. |
| Totals | Total excluding VAT, each VAT rate and total VAT. | Reconciles to the VAT return. |
| Cash discount | The rate of any discount offered for early payment. | Affects the VAT amount. |
Free PDF and Excel
UK VAT invoice template and checklist
A UK VAT invoice layout with every required field, a simplified invoice outline and a pre-issue checklist.
- Full VAT invoice layout
- Simplified invoice outline
- Pre-issue checklist
- Excel invoice that totals VAT by rate
Try the VAT sums
Enter an amount and the VAT rate. Choose whether the amount already includes VAT. The standard rate is 20 percent and the reduced rate is 5 percent, according to GOV.UK.
Simplified (less detailed) invoices
HMRC's manual allows a less detailed VAT invoice where the value of the supply, including tax, is GBP 250 or less and certain other conditions apply, such as there being no exempt supplies. It needs only the supplier's name, address and VAT number, the time of supply, a description, the total amount payable including VAT and, for each rate, the amount including VAT and the rate. The same manual limits it to retailers. If you are not a retailer, issue a full invoice.
Last checked: 19 October 2026. Fields drawn from HMRC VAT guidance (Notice 700) and the HMRC manual on less detailed invoices. The 30-day issue period and the rest of the rules are in Notice 700. Check the current version on GOV.UK.
Where VAT invoices go wrong
- Missing VAT number or a wrong one.
- Issuing a proforma as if it were a VAT invoice. See proforma invoice.
- No separate figure for each VAT rate.
- Using a simplified invoice outside its limits.
- Late invoices that push the tax point into the wrong period.
- Unique number and date.
- Your name, address and VAT number.
- Customer name and address.
- Tax point shown if different.
- Each line has quantity, rate and amount.
- Totals show VAT per rate.
- Issued within 30 days of supply.
See the general invoice guidance in invoice example and the buyer side in vendor invoice.
Frequently asked questions
What must a UK VAT invoice include?
A unique number, the supplier name, address and VAT number, the customer name and address, the time of supply, the date, a description, quantity, rate and amount for each item, and the totals with VAT.
When can I use a simplified VAT invoice?
HMRC allows a less detailed invoice for retail supplies of GBP 250 or less including VAT, subject to conditions.
How long do I have to issue a VAT invoice?
Normally 30 days from the time of supply. Check Notice 700 for exceptions.
Can a buyer reclaim VAT without an invoice?
Normally no. A valid VAT invoice is the usual evidence for input tax.
Do I need a VAT invoice for a sale to a consumer?
Not usually. You must give a VAT invoice to a VAT-registered customer who asks for one.