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INVOICE
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What a VAT invoice must legally contain
A VAT invoice is not just an invoice with VAT added. HMRC sets out specific information it must carry, and if any of it is missing your customer may be unable to reclaim the VAT they paid you. That tends to result in the invoice coming straight back.
Every VAT invoice must show:
- A unique, sequential invoice number
- Your business name and address
- Your VAT registration number
- The date of issue
- The tax point, or “time of supply”, if different from the issue date
- The customer’s name and address
- A description of the goods or services supplied
- The rate of VAT charged per item, and the amount excluding VAT
- The total amount excluding VAT, the total VAT charged, and the total payable
The VAT registration number is the one people forget. Without it, the document is not a valid VAT invoice, however neat it looks.
When you must issue one
If you are VAT registered and supplying another VAT registered business, you must issue a VAT invoice within 30 days of the supply. Supplying a consumer, you do not have to issue one unless they ask — though most businesses do anyway.
The registration threshold
You must register for VAT once your taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect to cross it within the next 30 days. It is a rolling test, not a tax-year one, which catches people out — a strong autumn can trigger registration in the middle of a quiet year.
Below the threshold you can register voluntarily. That is often worth doing if your customers are themselves VAT registered, since they reclaim what you charge, and you can reclaim VAT on your own costs.
Simplified and modified invoices
For supplies under £250 including VAT you can issue a simplified VAT invoice, which needs less detail: your name, address and VAT number, the date, a description, and for each VAT rate the total payable including VAT and the rate charged. Retail businesses use these constantly.
Whatever you issue, keep a copy. VAT records must be kept for six years, and you will need them if HMRC ever asks.
Common questions
Do I need a VAT number on my invoice?
Only if you are VAT registered. If you are, it is legally required on every VAT invoice — without it your customer cannot reclaim the VAT. If you are not VAT registered, you must not show a VAT number or charge VAT at all.
What is the VAT registration threshold?
£90,000 of taxable turnover in any rolling 12-month period. You must also register if you expect to exceed it within the next 30 days alone.
Can I charge VAT if I am not registered?
No. Charging VAT without being registered is an offence. If you are approaching the threshold, register first and then charge.
How long must I keep VAT invoices?
Six years. HMRC can ask to see them during that period, and digital copies are acceptable.