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VAT invoice template

Your customer can only reclaim the VAT you charge if your invoice meets HMRC's rules. This template has every field a full VAT invoice needs, with the rate shown on each line, including mixed rates on one invoice.

Free to createNo account neededUnited Kingdom format

VAT invoice · example

FromBrackenfield Supplies Ltd
ToCalder Valley Nursery Ltd
CurrencyGBP
DescriptionQtyPriceAmount
Ergonomic office chair, model OC-2006£145.00£870.00
Child car seat, group 1, for nursery minibus2£120.00£240.00
Printed children's activity books30£6.50£195.00
Total£1,491.00

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How to use the VAT invoice

  1. Enter your business name, address and VAT registration number.
  2. Add the customer's name and address.
  3. Set the VAT rate on each line: 20%, 5% or 0%.
  4. Note the time of supply if it differs from the invoice date, then save.

Full VAT invoice requirements

  • A unique, sequential invoice number
  • Your business name and address
  • Your VAT registration number
  • The invoice date
  • The time of supply, if different from the invoice date
  • The customer's name or trading name and address
  • A description that identifies the goods or services
  • For each item: quantity, unit price excluding VAT, VAT rate and amount excluding VAT
  • Any discount offered
  • Total excluding VAT, total VAT and total including VAT

UK VAT rates

Zero-rated and exempt are not the same: zero-rated sales are taxable at 0% and count towards the registration threshold; exempt sales do not. If you invoice in another currency, the VAT must still be shown in sterling.

RateApplies to (examples)
Standard 20%Most goods and services
Reduced 5%Domestic fuel and power, children's car seats, some energy-saving installations
Zero 0%Most food, children's clothes, books and newspapers, exports of goods
ExemptInsurance, most financial services, and education and health services from qualifying bodies

Questions

When can I use a simplified VAT invoice?

For retail supplies of £250 or less including VAT. It needs fewer details: your name, address and VAT number, the time of supply, a description, the VAT rate for each item and the total including VAT.

What is the time of supply?

The tax point: normally the date goods are delivered or services completed. If you invoice within 14 days afterwards, the invoice date becomes the tax point. An advance payment creates its own tax point.

How long do I have to issue a VAT invoice?

Within 30 days of the time of supply, or of receiving payment if you were paid in advance.

What about the reverse charge?

Some supplies, such as construction services under the domestic reverse charge, are invoiced without VAT, with a note that the customer accounts for it. Show the amount of VAT due under the reverse charge.

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