Guide

VAT invoice requirements in the UK

A VAT invoice is a standard invoice with nine extra fields on it. Get them wrong and the customer cannot reclaim their VAT; get them right and the invoice goes straight through.

Updated 8 October 2026 About 6 minutes to read

Key takeaways

  • A full VAT invoice needs 9 mandatory fields — your VAT number is the one most often forgotten.
  • A simplified VAT invoice is allowed for retail sales under £250 (inc VAT).
  • VAT must be shown per line or as a rate, not just as a lump total.
  • You must keep VAT invoices for 6 years — digital or paper.
  • If you are not VAT-registered, you must not issue a VAT invoice or charge VAT.

The 9 mandatory fields on a VAT invoice

HMRC requires nine pieces of information on a full VAT invoice. Miss any one and the invoice is not a valid VAT invoice — which means your customer may not be able to reclaim the VAT, and you may have to reissue it.

  1. Your business name and address — the supplier.
  2. Your VAT registration number — the 9-digit GB number HMRC gave you.
  3. The customer name and address — or “retailed to” for retail.
  4. A unique invoice number — sequential, no gaps.
  5. The invoice date and the tax point (supply date) if different.
  6. A description of the goods or services — enough for anyone to identify what was sold.
  7. The unit price and quantity, exclusive of VAT.
  8. The VAT rate applied to each line (20%, 5%, 0%) and the VAT amount per rate.
  9. The total net amount, total VAT, and total gross (net + VAT).

If you charge different VAT rates on the same invoice — for example, standard-rated labour and zero-rated materials on a new build — you must show each rate separately. A single lump total with VAT inside it is not a valid VAT invoice.

Simplified VAT invoices (retail under £250)

For retail sales to the public where the total including VAT is £250 or less, HMRC allows a simplified VAT invoice. It needs only: the supplier name and address, VAT number, a description of the goods, and the total including VAT. The VAT rate does not need to be shown separately. This is designed for till receipts and small retail transactions.

VAT rates on an invoice

The three main UK VAT rates you will put on an invoice are:

  • Standard rate (20%) — most goods and services.
  • Reduced rate (5%) — domestic fuel, energy-saving materials, some building work.
  • Zero rate (0%) — most food, books, children’s clothes, new-build housing.

If a line is zero-rated, show the rate as 0% and the VAT amount as £0.00 — do not just leave it blank, because the customer needs to see that the rate was applied.

Keeping VAT invoices

You must keep copies of every VAT invoice you issue and receive for six years. HMRC can ask to see them at any point in that window. Digital records are fine — a PDF stored on your computer or in the cloud counts — but they must be legible and retrievable. If you issue a credit note or a corrected invoice, keep both the original and the correction.

If you are not VAT-registered

Only VAT-registered businesses can issue VAT invoices. If you are below the £90,000 threshold and not registered, you must not charge VAT, show a VAT number, or call an invoice a “VAT invoice”. Your invoice is a standard invoice with no VAT on it. Calling a non-VAT invoice a VAT invoice is an offence, even if you do not charge VAT on it.

Create a compliant VAT invoice

Build a VAT invoice with all nine mandatory fields, live preview and one-click PDF. Free, no sign-up.

Open the VAT invoice template

Frequently asked questions

What must be on a UK VAT invoice?

Nine things: your business name and address, your VAT number, the customer name and address, a unique invoice number, the invoice date and tax point, a description of the goods or services, the unit price exclusive of VAT, the VAT rate and amount per rate, and the total net, VAT and gross amounts.

Can I issue a VAT invoice if I am not VAT-registered?

No. Only VAT-registered businesses can issue VAT invoices. If you are not registered, your invoice is a standard invoice with no VAT on it.

What is a simplified VAT invoice?

A shortened VAT invoice for retail sales to the public where the total including VAT is £250 or less. It needs only the supplier name and address, VAT number, description and total including VAT.

How long must I keep VAT invoices?

Six years. HMRC can ask to see them at any point in that window, and digital records are fine as long as they are legible and retrievable.

Do I need to show the VAT rate on each line?

Yes. Each line must show the VAT rate applied (20%, 5%, 0%) and the VAT amount for that rate. A single lump total with VAT inside is not a valid VAT invoice.

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General guidance only — not legal, tax or accounting advice. Rules and rates can change; check HMRC's current guidance for the latest. Last reviewed 8 October 2026.