UK VAT Invoice Template

What HMRC requires on a full VAT invoice

If you're VAT-registered, every invoice you issue must include the items listed below (HMRC, VAT guide (Notice 700)):

1. A unique, sequential invoice number.
2. Your business name, address and VAT registration number.
3. The customer's name and address.
4. The invoice date and the tax point (date of supply) if different.
5. A description of the goods or services.
6. For each item: quantity, unit price (excluding VAT), VAT rate applied and amount excluding VAT.
7. The total net amount, total VAT and the VAT breakdown by rate.
8. The total amount payable.

Reverse charge — when to use it

The reverse-charge mechanism shifts the obligation to account for VAT from the supplier to the customer. It applies to most B2B services supplied to a VAT-registered business in another country, and to certain UK-domestic situations such as the construction industry CIS reverse charge.

When reverse charge applies, you must show 0% VAT on the invoice and include wording such as "Reverse charge: customer to account for VAT to HMRC". This template adds the wording automatically when the reverse-charge box is ticked. For the full mechanics, see our reverse charge guide, and for invoicing overseas clients specifically, see VAT on international services.

Simplified VAT invoices

For supplies under £250 (including VAT) you can issue a simplified invoice. This template is for full invoices, which are valid at any value.

Other VAT tools and guides

Not sure whether you should register for VAT yet? See the £90,000 threshold guide. Deciding between the standard scheme and the Flat Rate Scheme? Run the numbers in the Flat Rate Scheme calculator. Filling in a return? The VAT return calculator handles all 9 boxes. And the MTD for VAT explainer covers the digital record-keeping rules.

This page is general guidance, not tax advice. Refer to gov.uk for current rules.