by Asim Abbas
12 November 2026 
VAT invoices: what they must include
VAT invoices: what they must include
Once you’re VAT registered, the invoices you issue must include specific details so your customers can reclaim the VAT.
- Full invoices need VAT number, rate and amount
- Simplified invoices for retail sales up to £250
- Issue within 30 days of supply
- Pro forma invoices aren’t VAT invoices
Missing details can cause disputes with customers and problems in an HMRC check.
This guide explains full, simplified and modified VAT invoices, and when each applies.
Full VAT invoice
- Unique, sequential invoice number
- Your business name, address and VAT number
- Invoice date and the time of supply, if different
- Customer name and address
- Description of goods or services
- Quantity, unit price excluding VAT and VAT rate for each line
- Total excluding VAT, total VAT and total payable
- Any discount
Free tax calculators
Business tools.
Simplified VAT invoice
For retail supplies of £250 or less including VAT, you can issue a simplified invoice showing your details, date, description, total including VAT and the VAT rate.
Modified invoice
For retail supplies over £250, you can show VAT-inclusive prices per line, as long as the totals show the VAT-exclusive amount and VAT.
A VAT-registered web designer invoices a client £2,400 plus VAT. The invoice shows £2,400 net, VAT at 20% of £480 and a total of £2,880, with her VAT number and the client’s details. The client can reclaim the £480 on its VAT return.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Special cases
- Reverse charge: state that the customer must account for VAT
- Zero-rated or exempt supplies: show clearly
- Margin scheme: don’t show VAT separately
- Foreign currency: show VAT in sterling
Timing
Issue VAT invoices within 30 days of the supply or payment. Pro forma invoices request payment but aren’t VAT invoices, so customers can’t reclaim VAT on them.
See HMRC’s guide to VAT invoices, our VAT reclaim guide and our VAT services.
What should I do next?
All details.
Retail under £250.
Of supply.
Frequently Asked Questions
What must a VAT invoice show?
Your VAT number, invoice number, dates, customer details, description, VAT rate and amounts.
What is a simplified VAT invoice?
A shorter invoice for retail sales up to £250 including VAT.
Can customers reclaim VAT on a pro forma?
No.
How quickly must I issue a VAT invoice?
Within 30 days.
Do reverse charge invoices show VAT?
They show the rate and amount for information, with reverse charge wording.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.
