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United Kingdom · Guide

What a VAT invoice must show in the UK (2026)

Checked 25 September 2026 against HM Revenue & Customs (HMRC) guidanceRe-checked whenever the tax office announces a change, and at the start of each tax yearSources listed at the end

A full VAT invoice needs a unique sequential number, the time of supply and date of issue, your name, address and VAT number, your customer's name and address, a description with quantities and unit prices, the VAT rate and the amount excluding VAT for each item, the total excluding VAT, the rate of any cash discount, and the total VAT in sterling. For sales of £250 or less including VAT you may issue a simplified invoice. If you are not VAT-registered, you must not charge VAT.

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Which document, when

DocumentWhen it applies
Full VAT invoiceVAT-registered supplier to VAT-registered customer; issue within 30 days of supply (VAT Regs 1995 reg 13(5)). Not required for zero-rated/exempt supplies or non-taxable customers.
Simplified (less detailed) VAT invoiceOptional where supply value incl. VAT is £250 or less and no exempt supplies (NI businesses: not for supplies to EU persons)
Modified VAT invoiceRetail supplies over £250, showing VAT-inclusive rather than VAT-exclusive values (customer agreement)
Invoice (all businesses / non-VAT)Any invoice

What each document must show

Full VAT invoice

  1. Unique sequential number
  2. Time of supply (tax point)
  3. Date of issue
  4. Supplier name, address and VAT registration number
  5. Customer name and address
  6. Description sufficient to identify goods or services
  7. Quantity of goods or extent of services
  8. Rate of VAT and amount payable excluding VAT (per item)
  9. Gross total amount payable excluding VAT
  10. Rate of any cash discount offered
  11. Total amount of VAT chargeable, expressed in sterling
  12. Unit price
  13. Margin scheme or reverse charge reference where applicable

Simplified (less detailed) VAT invoice

  1. Supplier name, address and VAT registration number
  2. Time of supply
  3. Description of goods or services
  4. Total amount payable including VAT
  5. For each VAT rate: the rate and gross amount payable

Modified VAT invoice

  1. As full VAT invoice but with VAT-inclusive values

Invoice (all businesses / non-VAT)

  1. Unique identification number
  2. Your company name, address and contact information
  3. Customer company name and address
  4. Clear description of what you're charging for
  5. Supply date
  6. Invoice date
  7. Amount(s) being charged
  8. VAT amount if applicable
  9. Total amount owed
  10. Sole traders: your name and any business name, plus an address for legal documents if using a business name
  11. Limited companies: full company name as on certificate of incorporation; if any directors named, all directors

If you are not registered for VAT

Cannot include VAT on invoices until you have a VAT registration number; invoices issued by unregistered persons are not VAT invoices.

Tax rates

Standard 20%, Reduced 5%, Zero 0%

Tax numbers

NumberFormatCheck
VAT registration number9 digits, with or without GB in front: GB123456789Papertern checks the format only.

How long to keep invoices

6 years, according to HMRC.

E-invoicing

Government will mandate e-invoicing for all VAT invoices from April 2029; e-invoicing roadmap due at Budget 2026.

Quotes and receipts

Quotes: No requirement found. Receipts: No general requirement found; retailers issue VAT invoices on request.

Not yet confirmed

We could not confirm these points on an official page, so Papertern does not rely on them: VAT number checksum; XI prefix / branch number formats; VAT rounding rule; Foreign-currency invoice rules beyond VAT total in sterling; E-invoicing mandate scope and technical details; Locale conventions.

Sources

  1. www.gov.uk/guidance/record-keeping-for-vat-notice-70021
  2. www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec5010
  3. www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec16042
  4. www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec6010
  5. www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec4020
  6. www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include
  7. www.gov.uk/vat-rates
  8. www.gov.uk/vat-registration
  9. www.gov.uk/register-for-vat/how-register-for-vat
  10. design.tax.service.gov.uk/examples/vat-registration-number/label-error
  11. www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026/hmrc-transformation-roadmap-update-2026
  12. www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec16043
General information, not tax or legal advice. Rules change; the dates above show when we last checked. If your situation is unusual, ask your accountant or HMRC.