VAT number

moosh Registered Posts: 28 Regular contributor ⭐
When issuing a VAT invoice, do you have to display your VAT number on the invoice?


  • A-Vic
    A-Vic Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️

    Sorry short but you do yes
  • coocoocadgoo
    coocoocadgoo Registered Posts: 41 Regular contributor ⭐
    This is what you have to show to have a valid VAT invoice:

    ● an identifying number;

    ● the time of the supply;

    ● the date of the issue of the document;

    ● name, address and registration number of the supplier;

    ● the name and address of the person to whom the goods or services are supplied;

    ● a description sufficient to identify the goods or services supplied;

    ● for each description, the quantity of the goods or the extent of the services, the unit price, the rate of VAT and amount payable, excluding VAT, expressed in any currency. The unit price for services can be an hourly rate or a standard price. If the supply cannot be analysed, the total price is the unit rate. HMRC accept that the unit price need not be shown at all if it is not normally stated in a particular business sector and it is not required by the customer (Notice 700 Para 16.3.2 as updated February 2004);

    ● the gross total amount payable, excluding VAT, expressed in any currency;

    ● the rate of any cash discount offered;

    ● the total amount of VAT chargeable, expressed in sterling (as a note if the invoice is in a foreign currency).
  • kittykat
    kittykat Registered Posts: 1 New contributor 🐸
    Simplified VAT invoices:
    If you sell goods or services for £250 or less including VAT, then you can issue a less detailed VAT invoice. A simplified VAT invoice only needs to show the following information:

    the seller's name and address
    the seller's VAT registration number
    the tax point
    a description of the goods or services
    For each different VAT rate, your simplified VAT invoice must also show:

    the total price including VAT
    the VAT rate applicable to the item
    If you accept credit cards, then you can create a less detailed invoice by adapting the sales voucher you give the cardholder when you make the sale.

    You do not need to keep copies of any less detailed invoices you issue.

    The following link to the HMRC website gives further information :

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