What must a UK VAT invoice include?
A valid UK VAT invoice must include: your business name and address, your VAT registration number, a unique invoice number, the invoice date, the tax point (or supply date), the customer's name and address, a description of the goods or services, the quantity and unit price, the VAT rate applied, the VAT amount charged, and the total amount payable including VAT.
Do I need to be VAT registered to issue a VAT invoice?
You must only charge VAT and issue VAT invoices if you are VAT registered with HMRC. The current VAT registration threshold is £90,000 in taxable turnover in any rolling 12-month period. If you're below this threshold, issue a standard invoice without VAT.
What are the UK VAT rates?
The UK has three VAT rates: Standard rate (20%) applies to most goods and services. Reduced rate (5%) applies to things like home energy and children's car seats. Zero rate (0%) applies to most food, children's clothing, and books. Some goods and services are VAT exempt entirely (e.g. insurance, postage stamps, education).
How long do I need to keep VAT invoices?
HMRC requires you to keep VAT records for at least 6 years. This includes VAT invoices you issue and receive. Digital records are acceptable under Making Tax Digital (MTD) rules.
Can I send a VAT invoice by email?
Yes. HMRC accepts electronic invoices, including PDFs sent by email. There's no requirement to send paper invoices. Use this generator to create a PDF via your browser's print function (Print → Save as PDF).
What is a simplified VAT invoice?
A simplified VAT invoice can be used for sales under £250 (including VAT). It requires fewer details — you don't need to show the customer's name and address, the unit price, or the net amount. This generator creates a full VAT invoice which is valid for all amounts.