UK VAT Invoice Requirements (2026): What to Include + Example

A UK VAT invoice must show a unique sequential invoice number, the time of supply, your name, address and VAT registration number, your customer's name and address, a description of what you supplied, the quantity, unit price and VAT rate for each item, the totals excluding VAT, any cash discount rate, and the total VAT in sterling. Those are the 11 details HMRC lists in VAT Notice 700/21, section 4.1. This guide explains each one, shows a filled-in example, and covers simplified invoices, foreign currency and the most common mistakes.

Who needs to issue a VAT invoice

You must register for VAT when your taxable turnover for the last 12 months goes over £90,000. Once registered, you issue VAT invoices to VAT-registered customers for standard-rated and reduced-rate supplies. HMRC says you must normally issue the invoice within 30 days of the date of the supply.

If you are not VAT registered, you can't charge VAT, so your invoices must not show VAT or a VAT number. They still need the basics: a unique invoice number, your business name and contact details, the customer's name and address, a description, the supply date, the invoice date, the amounts and the total owed. Our guide on how to write a professional invoice covers that layout.

The 11 details a full VAT invoice must include

1. 01A unique invoice number that follows on from your previous invoice (one or more sequential series).
2. 02The time of supply, also called the tax point: usually the date you delivered the goods or finished the service.
3. 03The date of issue, if it differs from the time of supply.
4. 04Your business name, address and VAT registration number.
5. 05Your customer's name and address.
6. 06A description that identifies the goods or services.
7. 07For each item: the quantity (or extent of the service), the VAT rate and the amount payable excluding VAT.
8. 08The unit price.
9. 09The total payable excluding VAT.
10. 10The rate of any cash discount you offer.
11. 11The total VAT charged, shown in sterling.

Example: a VAT invoice from a freelance designer

• Invoice number: INV-0042 (previous invoice INV-0041)
• Invoice date: 3 November 2026 · Time of supply: 31 October 2026
• From: Aurora Design Studio, 12 Example Street, Leeds LS1 1AA · VAT registration number: GB 123 4567 89 (example)
• To: Maxwell & Co Ltd, 40 Sample Road, Manchester M1 2BB
• Brand identity design · 1 × £850.00 · VAT 20% · £850.00
• Website design and build · 1 × £2,400.00 · VAT 20% · £2,400.00
• Total excluding VAT: £3,250.00
• VAT at 20%: £650.00
• Total due: £3,900.00 · Payment terms: 30 days, no cash discount

UK VAT rates

• Standard rate, 20%: most goods and services.
• Reduced rate, 5%: some goods and services, such as children's car seats and home energy.
• Zero rate, 0%: zero-rated goods and services, such as most food and children's clothes.

HMRC keeps the current list on its VAT rates page. If one invoice includes items at different rates, show the rate for each item and the VAT total for each rate.

Simplified VAT invoices (£250 or less)

For supplies of £250 or less including VAT, you can issue a simplified invoice. It needs your name, address and VAT registration number, the time of supply, a description of the goods or services, and for each VAT rate the total payable including VAT and the rate charged. It can't include exempt supplies. Retailers only need to issue one if the customer asks. Above £250 you need a full VAT invoice, or a modified invoice that shows VAT-inclusive amounts.

Invoicing in euros, dollars or another currency

The line amounts and the total excluding VAT can be in any currency, but the total VAT must be shown in sterling. Add the sterling VAT figure and the exchange rate you used to the invoice. For billing foreign clients more generally, see our multi-currency invoicing guide.

Common mistakes

• Leaving out your VAT registration number, so the customer can't reclaim the VAT.
• Charging VAT before you are registered.
• Skipping the time of supply when it differs from the invoice date.
• Gaps or repeats in invoice numbers.
• Showing VAT only in a foreign currency.
• Mixing VAT rates without showing the rate for each item.

How long to keep VAT invoices

Keep a copy of every VAT invoice you issue, and your VAT records generally for at least 6 years. Under Making Tax Digital you also keep VAT records digitally and file returns through compatible software.

How to make a VAT invoice in InvoiceNexora

1. 01In Settings → Business Profile, add your business address. In Settings → Defaults, enter your VAT registration number as the Tax Registration Number. It prints under the VAT line as "VAT No.".
2. 02Pick the UK VAT 20% rate from the tax presets (or type 5% or 0%). The tax line is labelled VAT.
3. 03Add your client with their full name and address. If they're VAT-registered, you can add their VAT number in the Tax number field; it prints under their address.
4. 04Add each item with quantity and unit price. Invoice numbers are sequential automatically.
5. 05Preview the PDF and share it by email or WhatsApp. Everything works offline.

The free plan includes unlimited invoices and clients with no watermark. Get the free invoice maker and send your first VAT invoice in under a minute.