What must be on a UK VAT invoice?

A unique sequential invoice number, your business name and address, your VAT registration number, the invoice date, the time of supply, the customer's name and address, a description of what was supplied, the quantity and unit price, the VAT rate and amount excluding VAT per line, the total excluding VAT, and the total VAT charged shown in sterling.

Can I issue a VAT invoice in a foreign currency?

Yes, but the total VAT charged must still be shown in sterling even when the rest of the invoice is in another currency.

What happens if my invoice is missing the VAT number?

It is not a valid VAT invoice, so your customer cannot reclaim the VAT on it. They will usually ask you to reissue a corrected invoice.

UK VAT invoice requirements

If you are VAT registered in the UK, your invoices must carry specific information. Missing items can mean your customer cannot reclaim the VAT — which usually means they come back and ask you to reissue it.

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What a full VAT invoice must show

Item	Notes
A unique, sequential invoice number	No gaps, no reused numbers
Your business name and address	Trading address
Your VAT registration number	The item most often missing
The invoice date
The time of supply (tax point)	Often the same as the invoice date
Customer's name and address
Description of the goods or services	Clear enough to identify what was supplied
Quantity, unit price, VAT rate and amount excluding VAT	Per line
Total excluding VAT
Rate of any cash discount	If offered
Total VAT charged, in sterling	Must be in GBP even if the invoice is in another currency

If different lines carry different VAT rates, show the rate against each line and the VAT total for each rate separately.

Simplified invoices

For smaller retail-style supplies a simplified VAT invoice may be acceptable, showing less detail — typically your name, address and VAT number, the time of supply, a description, the VAT rate, and the total including VAT. The thresholds and situations where this applies are set by HMRC, so check the current rules before relying on it.

UK VAT rates

Standard rate — applies to most goods and services
Reduced rate — applies to certain supplies such as some energy and specified goods
Zero rate — applies to items such as most food and children's clothing; still a taxable supply and must appear on the invoice

Rates and the lists of what falls into each change over time. Confirm the current rate on GOV.UK rather than relying on a figure you remember.

Common mistakes

No VAT number. Without it, it is not a valid VAT invoice and your customer cannot reclaim.
Gaps in the numbering sequence. Use a continuous series; if you void one, keep the number and mark it void.
Charging VAT before registration takes effect.
VAT total not in sterling. If you invoice in another currency, the VAT amount must still appear in GBP.
Zero-rated items left off. A zero-rated supply is still taxable and still belongs on the invoice.

Keep your records

VAT records must be kept for a number of years and, under Making Tax Digital, VAT-registered businesses are generally required to keep digital records and file through compatible software. A PDF invoice is fine as the document you send your customer, but it is not by itself a Making Tax Digital filing system.

Not tax advice. This page is general information and the rules change. Check GOV.UK or speak to an accountant about your own situation.

Create a VAT invoice

Our free generator lets you set any VAT rate, shows the VAT amount separately from the subtotal, numbers invoices sequentially, and exports a clean PDF. No signup, and nothing is uploaded anywhere.

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