UK VAT Invoice Requirements: What to Include (2026)

If you're VAT-registered in the UK, HMRC requires specific details on every invoice you issue. Getting them right means your clients can reclaim their VAT and you stay compliant. This guide covers exactly what to include.

Do you need to charge VAT?

You must register for VAT and charge it once your taxable turnover exceeds the VAT threshold (£90,000 as of 2024/25). Below that you can register voluntarily, but you don't have to. If you're not VAT-registered, you must not show or charge VAT on your invoices.

What a full VAT invoice must include

• A unique, sequential invoice number
• Your business name and address
• Your VAT registration number
• The invoice date (and 'time of supply' / tax point if different)
• The customer's name and address
• A description of the goods or services
• The quantity, unit price (excluding VAT), and VAT rate for each item
• The total amount excluding VAT
• The total VAT amount, shown in sterling
• The total amount including VAT

UK VAT rates

• Standard rate — 20% (most goods and services)
• Reduced rate — 5% (e.g. domestic energy, children's car seats)
• Zero rate — 0% (e.g. most food, children's clothes, books)
• Exempt — no VAT (e.g. insurance, certain education and health services)

Full vs simplified VAT invoice

For sales up to £250 (including VAT), you can issue a simplified VAT invoice, which needs fewer details: your name, address, and VAT number; the time of supply; a description of the goods/services; the rate of VAT; and the total amount including VAT. For anything over £250, you must issue a full VAT invoice.

How long to keep UK invoices

HMRC requires you to keep VAT records and invoices for at least 6 years. If you use the VAT Cash Accounting Scheme or have specific arrangements, keep them organised and accessible in case of an inspection.

Read more in our guides for freelancers and small businesses, or You can create one free with PDF Bill Builder — no signup, download as PDF in seconds.