Research · October 2026

UK VAT Invoice Checklist

What HMRC expects on a VAT invoice, as a nine-point checklist sourced toVAT Notice 700. This is general information, not tax advice.

1. A unique sequential invoice number. One unbroken sequence. Gaps invite questions; repeats invite disputes.
2. Your business name, address and VAT registration number. All three on the document. You cannot charge VAT or issue VAT invoices before you are registered.
3. Customer name and address. Required on every full VAT invoice.
4. Time of supply and invoice date. The tax point, plus the invoice date where it differs.
5. Line descriptions with quantity and unit price. What was supplied, how much, at what price — per line, not as a lump.
6. The VAT rate on each line. Standard, reduced or zero — per line, because one job can carry several rates.
7. Total excluding VAT, VAT charged, total payable. Three separate figures. The VAT amount is what a registered customer reclaims.
8. Simplified invoices under £250. Fewer particulars allowed; a full invoice always satisfies the simplified requirements too.
9. Keep records. Both parties keep the invoice. Rates, thresholds and rules change at fiscal events — confirm with HMRC Notice 700 and GOV.UK rather than memory.

Make one

The UK VAT invoice generatorimplements this layout with VAT number, per-line rates and PDF download, free with no signup. Blank files:Excel andWord.