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10 Things which MUST be on all VAT Invoices

An overview of invoicing for VAT registered companies and sole traders……….
(companies / individuals who are not VAT registered please see footnote and article regarding non-VAT invoices)

In theory writing invoices is pretty straight forward, but be aware of the things you should ALWAYS ensure are included on VAT invoices.

1.       Your business name and address


2.       Your business VAT registration number


3.       Your customer’s business name and address


4.       The date of the invoice


5.       The date of supply or ‘tax point’

Normally the date of supply and invoice date are one and the same but occasionally these are different and the tax point becomes relevant for VAT reporting as under normal VAT rules you must report sales and costs in the VAT period they occurred. It is also relevant if the VAT rate changes.

For more about time of supply see HMRC guidance http://www.hmrc.gov.uk/vat/managing/returns-accounts/tax-points.htm


6.       An invoice number, which must be a unique, sequential number

e.g. 00001, 00002, 00003, 00004 etc

or SI10001, SI10002, SI10003, etc


7.       A reasonable description of the items being invoiced


8.       The rate and quantity of each item chargeable excluding VAT


9.       The total amount being invoiced excluding VAT


10.   The rate of VAT applicable and the total VAT charged



Please note that businesses who are not VAT registered should NOT include any VAT rates or charges on their invoices. It is good practice however to include items 1, 3, 4 then 6-9 on all invoices whether VAT registered or not.

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