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Information required for VAT invoices

If you are VAT registered you must generally provide a VAT invoice to your customer. If your customer is also VAT registered they can only reclaim the VAT they have paid if they have a valid VAT receipt from you.

A VAT invoice must generally show:

  • Your name or trading name and address.
  • a sequential invoice number.
  • Your VAT registration number. (if not known at point of sale enter “Applied for”)
  • the invoice date and the tax point ( the time when a sale is treated by HMRC as taking place, if different from the invoice date.
  • the customer's name or trading name and address
  • a description of the goods or services

For each different type of item you sell, you must show the:

  • unit price or rate, excluding VAT
  • quantity of goods or the extent of the services
  • rate of VAT that applies to the items being sold
  • total amount payable, excluding VAT
  • rate of any cash discount
  • total amount of VAT charged

If you issue a VAT invoice that includes zero-rated or exempt items, you must:

  • show clearly that there is no VAT payable on those items
  • show the total of those values separately.


The content and advice is for information only. Last updated 26.07.2009.

For up to date information and advice, based on your specific circumstances, please contact us.

We cannot be held responsible for actions taken with reference to the content contained on this website.


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