UK VAT Invoice Requirements: What Every Small Business Invoice Must Show

Short answer: a full UK VAT invoice must show a unique sequential number; the invoice date; the time of supply (tax point) if it differs; your name, address and VAT registration number; your customer's name and address; a description, quantity and unit price excluding VAT of each item; the VAT rate per item; any discount; the total excluding VAT; and the total VAT. These come from regulation 14 of the VAT Regulations 1995. HMRC expects it to be issued within 30 days of the time of supply.

Tax rules, rates and thresholds change. This guide explains the general rules as published by HMRC; confirm the current position with them or your adviser before relying on it.

The checklist

• A unique, sequential invoice number.
• Invoice date, and the time of supply (tax point) if different.
• Your business name, address and VAT registration number.
• The customer's name and address.
• Description of the goods or services.
• Quantity and unit price excluding VAT.
• Rate of VAT for each item (standard 20%, reduced 5%, zero).
• Any discount.
• Total excluding VAT, and the total VAT in sterling.

Simplified (less detailed) VAT invoices

If the total including VAT is £250 or less, you can issue a simplified invoice showing fewer details. Your customer can still reclaim VAT on it if they are VAT-registered.

Invoices in another currency

You can invoice in euros or dollars, but the VAT total must also be shown in sterling. HMRC accepts the UK market selling rate at the time of supply, HMRC's period rate of exchange, or a method HMRC has agreed with you.

Making Tax Digital

VAT-registered businesses keep digital records and submit VAT returns through MTD-compatible software. Your invoicing tool and your return-filing tool can be different products, as long as the records link digitally.

How Grovia handles UK invoicing

• Invoices carry the regulation 14 particulars, with VAT per line at the standard and reduced rates.
• The time of supply is recorded and printed on the invoice.
• The sterling VAT total on invoices in another currency, at the rate you enter.
• UK VAT numbers, including the GB prefix and government-department series.
• Quotes, credit notes, purchase orders and receipts in pounds.

What Grovia does not do: it does not submit VAT returns to HMRC; it does not count the 30-day deadline for you; it does not automate the construction reverse charge (CIS) or the Tour Operators' Margin Scheme; and payroll follows Indian rules (no PAYE, NI or RTI). See the UK page.

Grovia is one platform for service businesses — leads, quotations, invoicing, accounts, projects, HR and support. Start a free 14-day trial (no card needed) and raise your next invoice in it.

Frequently Asked Questions

What must a VAT invoice include in the UK?

A unique number, the date, the tax point if different, your name, address and VAT number, the customer's name and address, a description, quantity and unit price, the VAT rate, any discount, the total excluding VAT and the VAT total.

When can I issue a simplified VAT invoice?

When the total including VAT is £250 or less.

How long do I have to issue a VAT invoice in the UK?

HMRC expects a VAT invoice within 30 days of the time of supply.

What are the UK VAT rates?

The standard rate is 20%, the reduced rate 5%, and some supplies are zero-rated or exempt.