A UK VAT invoice must include 14 fields per HMRC: invoice number, date, your business name and VAT number, customer details, customer VAT number (B2B over £250), description, quantity, unit price, VAT rate per item, total VAT, total amount inclusive of VAT, payment terms, and the words 'VAT invoice' or 'tax invoice'. This guide covers full vs simplified invoice rules, current VAT rates, reverse charge for EU B2B services, and common UK VAT invoice mistakes.
Only if your taxable turnover exceeds £90,000 in any 12-month period. Below that, registration is voluntary.
A 'tax invoice' is a specific type of invoice that meets HMRC requirements for VAT-registered businesses.
Yes — but the VAT amount and total must also be shown in GBP using the exchange rate at the time of supply.
The tax point is the date that determines which VAT period the supply falls into. For services, it's usually the invoice date or the date payment is received, whichever is earlier.
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