UK invoice requirements

The HMRC checklist for a full VAT invoice

• A unique, sequential invoice number
• The date the invoice was issued and the time of supply
• Your business name, address and VAT registration number (if VAT registered)
• The customer's name and address
• A clear description of the goods or services
• The quantity or extent of the supply
• The unit price, the VAT rate and the amount before VAT
• The total amount before VAT, the total VAT and the total including VAT
• Any cash discount rate offered

HMRC's VAT Traders' Records Manual (VATREC5010) sets out these details. If you use a margin scheme or reverse charge, include a reference to the treatment on the invoice.

Invoices without VAT

If you are not VAT registered, you can still issue an invoice, but it must not show VAT or a VAT number. Keep the invoice number, dates, description and amounts clear.

Record keeping

Keep copies of invoices and records of supplies and purchases. HMRC generally expects VAT records to be kept for at least 6 years, and records should be available if HMRC asks to see them. Check current guidance for your situation.

Common questions

• Do I need to show the customer's VAT number? It is good practice for business-to-business invoices and required in some cases; the core requirement is the customer's name and address.
• What is the time of supply? It is the point at which the supply is treated as made for VAT — often the invoice date, but not always.
• Can I use a simplified invoice? For supplies of £250 or less including VAT, a simplified invoice may be acceptable, but it must still show the required details.

Related tools and guides

• VAT invoice template (UK)
• Invoice numbering
• Invoice payment terms