If you are registered for VAT, then whenever you supply goods or services to someone else who is also registered for VAT you must give them a VAT invoice.

There are detailed rules on what information must appear on VAT invoices, who you should issue them to and when.

There are circumstances in which you can issue a simplified or modified VAT invoice, and when you must not issue a VAT invoice.

General invoice requirements

  • Business name & address details
  • The name & address of the company being invoiced (plus contact name)
  • A unique invoice reference number relating to this invoice only
  • Invoice date (the date on which the invoice is created or “raised”)
  • A list of the products/services provided, line by line, and the cost of each
  • A total amount for the invoice
  • The payment terms (i.e. how long they have to pay)

Useful to include

  • Telephone number & company email address
  • Customer Purchase Order Number if available
  • How to pay, including bank account details for BACs / online payments
  • Reference to late payment legislation or, if you have set contractual late payment terms, that they may be invoked on late payment

If you are a registered Limited company, you must include:

  • Full registered name
  • Company registration number
  • Full registered company address
  • Where registered (e.g. England and Wales, Wales, Scotland, or Northern Ireland)

If you are VAT registered, you must also include:

  • The amount of VAT on each line of the invoice & the VAT Rate OR
  • The total amount of VAT charged on the invoice, & the rate, if VAT applies to all items on the invoice.
  • The VAT Registration Number