UK VAT invoice: what it must include

The details a full VAT invoice must show

VAT Notice 700/21 lists them (§ 4.1): a sequential number; the time of supply, or tax point; the date of issue, if different; your name, address and VAT registration number; your customer's name and address; a description of what you supply; for each line, the quantity, the VAT rate and the amount excluding VAT; the total excluding VAT; the rate of any cash discount; the total VAT in sterling; and the unit price.

In the generator, your VAT number goes in “Your IDs and logo”, the tax point in “Number and dates”, and a cash discount in “Legal notices”. If you trade under another name, also show the name and address registered for VAT (VAT Notice 700, § 16.3.1).

Simplified invoices up to £250

You can issue a simplified invoice when the supply is £250 or less and your customer agrees (VAT Notice 700, § 16.6.1). It keeps your name, address and VAT number, the tax point, a description, and per rate the total including VAT. “Required details” says when the short form is enough.

Tax point and the 30-day rule

The basic tax point is when goods are sent or a service is performed; an earlier invoice or payment, or an invoice issued within 14 days after it, becomes the tax point (§ 14.2). You normally issue the VAT invoice within 30 days of the tax point (§ 16.2.3). With a VAT number and no separate date, the generator prints “Date (tax point)”; fill in “Time of supply (tax point), if different” to print both dates.

VAT in sterling

You may invoice in any currency, but the total VAT must be shown in pounds (§ 16.4), converted at the UK market selling rate at the time of supply or at HMRC's period rate (§ 7.6). HMRC's monthly rates read as currency units per pound (1.3456 US dollars in October 2026): enter your rate that way in “Languages and currency”.

VAT number, pro-formas and credit notes

Your VAT registration number has 9 digits, and you cannot include VAT on your invoices until you get it (gov.uk, Register for VAT); without one, the generator adds no VAT.

A pro-forma should be clearly marked ‘this is not a VAT invoice’ (§ 17.3): the generator prints it on every UK proforma invoice. A credit note shows the number and date of the original invoice and the VAT credited in sterling (§ 18.2.3).

VAT rounded line by line

The generator rounds the VAT of each UK line to the nearest penny, as VAT Notice 700 allows (§ 17.5.1). In the example, the four lines (£255.00, £12.99, £9.99 and £7.43 at 20%) carry £51.00, £2.598, £1.998 and £1.486 of VAT, rounded to £51.00, £2.60, £2.00 and £1.49: £57.09, not the £57.08 of a single rounding. The VAT calculator rounds a single amount the same way.

Frequently asked questions