VAT invoice checklist (UK)

What HMRC says a VAT invoice must show, from VAT Notice 700/21, section 4. A full VAT invoice is the usual kind; a simplified one is allowed for smaller supplies.

Sample UK VAT invoice with a VAT number, two lines at 20%, the total excluding VAT, the total VAT and the total including VAT. — A sample made with the free generator. The business, client and prices are made up.

A full VAT invoice must show

A sequential number, based on one or more series, that uniquely identifies the invoice
The time of supply (tax point)
The date of issue, where it is different from the time of supply
Your name, address and VAT registration number
The name and address of the customer
A description sufficient to identify the goods or services
For each description: the quantity of goods or extent of services, the VAT rate and the amount payable excluding VAT
The gross total amount payable, excluding VAT
The rate of any cash discount offered
The total amount of VAT chargeable, in sterling
The unit price

Make an invoice in the free generator

A simplified VAT invoice

If you are not a retailer and the supply is £250 or less (including VAT), you may issue a simplified invoice instead. It shows:

your name, address and VAT registration number
the time of supply (tax point)
a description that identifies the goods or services
for each VAT rate, the total amount payable including VAT, and the VAT rate charged

Exempt supplies must not be included on a simplified invoice. For more than £250, issue a full or a modified VAT invoice.

VAT Notice 700/21, section 4.5

Special cases

Special rules apply to invoices issued under a margin scheme or subject to a reverse charge. Follow the rules for those supplies.

If you are not VAT registered

Your invoice must still include:

a unique identification number
your company name, address and contact information
the company name and address of the customer you are invoicing
a clear description of what you are charging for
the date the goods or service were provided (supply date)
the date of the invoice
the amount or amounts being charged, and the total amount owed

Sole traders and limited companies have a few more details to add; GOV.UK lists them.

Sources

Last checked 9 November 2026.

This is general information, not legal or tax advice.

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