Invoice LuxeWhat to Include on a VAT Invoice (UK Checklist)
Checklist of what a UK VAT invoice should show: invoice number, VAT number, date, VAT rate and totals. Plus a simple layout.
If you are VAT registered, your invoices must carry certain details so your customer can reclaim the VAT. This guide covers the usual items on a UK VAT invoice.
Rules can change, so check the current guidance on GOV.UK, including the simpler invoices allowed for small retail sales.
What should a VAT invoice show?
- A unique, sequential invoice number. See how to number invoices.
- Your business name and address.
- Your VAT registration number. UK numbers look like GB followed by 9 digits.
- The invoice date.
- The date of supply, if it is different from the invoice date.
- Your customer's name and address.
- A description of the goods or services.
- The quantity and the unit price, excluding VAT.
- The VAT rate for each item. 20%, 5% or 0%.
- The total excluding VAT, the total VAT and the total payable.
Want to try it right away? VAT Calculator is free and needs no signup.
How should the totals be laid out?
Show three clear lines:
| Line | Example |
|---|---|
| Total excluding VAT | £500.00 |
| VAT at 20% | £100.00 |
| Total payable | £600.00 |
If an invoice has items at different rates, show the VAT for each rate.
Common VAT invoice mistakes
- Missing the VAT registration number.
- Showing only the gross price, with no VAT amount.
- Using the wrong rate for an item.
- Gaps or repeats in the invoice numbers.
Build it into your invoices
An invoice generator with a VAT field fills in the totals for you. To check the maths, see how to calculate VAT, and read what to include on an invoice for the general checklist.
FAQ
Is a VAT number required on an invoice?
Yes, if you are VAT registered, a full VAT invoice should show your VAT registration number.
Does a VAT invoice need to be numbered?
Yes. It should have a unique number, and HMRC expects it to be sequential.
Can I send a VAT invoice as a PDF?
Yes. Electronic invoices are accepted as long as they contain the required details.
Is this tax advice?
No. For your own VAT obligations, check with HMRC or an accountant.