How to Invoice in the UK: Complete Guide

A full VAT invoice (for supplies over £250) must include: 1. Unique sequential number 2. Date of issue 3. Date of supply (if different) 4. Your business name and address 5. Your VAT registration number 6. Customer's name and address 7. Description of goods/services 8. Quantity of each item 9. Rate of VAT per item 10. Total excluding VAT 11. Total VAT charged 12. Total including VAT 13. Unit price 14. Rate of any cash discount

For supplies under £250, a simplified VAT invoice can be used: • Your name, address, and VAT number • Date of supply • Description of goods/services • Total including VAT • VAT rate charged

Note: you cannot issue simplified invoices for EC supplies or exempt/zero-rated supplies.

If you're not VAT-registered: • Do NOT show VAT or a VAT number • Include your UTR (Unique Taxpayer Reference) if requested • All other fields are good practice but not legally mandated • Never describe a charge as 'VAT' if you're not registered