VAT invoice template UK: what a VAT invoice must include

Once you are registered for VAT, the invoices you send are not just bills. Your customer uses them to reclaim VAT, so HMRC sets out what a VAT invoice must show in VAT Notice 700, section 16. Miss a field and your customer may not be able to reclaim the VAT you charged them.

This guide goes through a full VAT invoice field by field, explains the tax point and the 30-day rule, shows how VAT is worked out per rate, and links to a free UK VAT invoice template that does the sums for you. There's no sign-up, and as a guest your invoice stays in your browser until you download the PDF.

What a full VAT invoice must include

HMRC's list for a full VAT invoice (Notice 700 §16.3) is:

On top of HMRC's list, most businesses add a due date, payment terms and bank details. A limited company or LLP must show its registered name, and it is standard practice to print its company number, place of registration and registered office on the invoice too.

The tax point and the 30-day rule

The tax point (or time of supply) decides which VAT return the sale belongs to. The basic tax point is when goods are sent or services are performed. It moves earlier if you issue the invoice or are paid before then, and it moves to the invoice date if you issue the invoice within 14 days after the basic tax point.

You should issue a VAT invoice within 30 days of the tax point (§16.2.3). In Invoice Native, the "Tax point (date of supply)" field is empty by default, which means it is the same as the issue date and does not print separately. Set it when the work was done on a different day, and the invoice prints "Tax point: 12/09/2026". If the issue date is more than 30 days after it, the editor warns you.

VAT rates on a UK invoice

Each line carries its own VAT treatment, and the invoice totals VAT per rate:

Zero-rated and exempt are not the same thing, even though neither adds VAT, so they get their own totals. Rates can change for a while — HMRC set temporary rates for some goods in 2026 — so check the rate for each item on GOV.UK's VAT rates page.

Worked example: a mixed-rate VAT invoice

The VAT summary on the invoice then reads:

The amount due is £654.50. Invoice Native builds this summary for you, with a row for every rate on the invoice.

Rounding VAT

HMRC allows a few ways to round (§17.5):

• The total VAT on an invoice may be rounded down to a whole penny.
• VAT worked out per line may be rounded down to 0.1p, or to the nearest 1p or 0.5p, as long as you do it the same way every time.
• Retailers must not round down.

Invoice Native works out VAT for each rate group and rounds it to the nearest penny, the same way on every invoice. For example, £33.33 at 20% is £6.666, which becomes £6.67.

Invoicing in another currency

You can bill in US dollars, euros or another currency, but the total VAT must also appear in sterling. HMRC accepts the UK market selling rate at the time of supply, HMRC's own period rates, or another rate it has approved. In Invoice Native you enter the rate, and the VAT summary adds a line such as "Exchange rate: 1 USD = 0.7412 GBP · VAT £148.24 · Total £889.44". See invoicing overseas clients for when VAT applies at all.

Simplified invoices, pro formas and credit notes

• Simplified invoice. For sales up to £250 including VAT, you can give a shorter invoice if the customer agrees, but not for exempt supplies. A full VAT invoice is always valid, so that's what Invoice Native produces.
• Pro forma. A request for payment before you supply is not a VAT invoice and should say "This is not a VAT invoice".
• Credit note. To correct or refund an invoice, issue a credit note showing the original invoice's number and date and the VAT credited at the original rate, in sterling. HMRC expects it within 14 days of the refund.

How Invoice Native helps

• Choose VAT registered and the title becomes "VAT Invoice" with your VAT number.
• It checks your VAT number looks right. Only HMRC's "Check a UK VAT number" service confirms a number is live.
• It prints "trading as" names and, for companies and LLPs, the company details in the footer.
• It adds UK bank details (account name, sort code and account number, plus IBAN for payers abroad) and an optional late payment clause.
• It handles the construction reverse charge and CIS deductions.

It doesn't file VAT returns or send e-invoices. Keep your VAT records and invoices for at least six years.

Checklist

• ✅ Title "VAT Invoice", unique sequential number
• ✅ Tax point, and date of issue if different
• ✅ Your registered name, address and VAT number
• ✅ Customer's name and address
• ✅ Description, quantity, unit price, VAT rate and net amount per line
• ✅ Total excluding VAT, VAT per rate and total VAT in sterling
• ✅ Zero-rated and exempt totals shown separately
• ✅ Issued within 30 days of the tax point