UK invoice requirements: what a VAT invoice must include
A UK VAT invoice needs a unique number, dates, both parties' details, your VAT number and the VAT breakdown. Invoices to customers abroad need a little more: the reverse charge note and the right payment details.
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Google's suggestions after "uk invoice" include "template", "generator" and "requirements". Templates are everywhere. The requirements decide whether HMRC accepts the invoice.
Full VAT invoice
| Field | Notes |
|---|---|
| Unique invoice number | In a sequence |
| Invoice date | |
| Time of supply | If different from the date |
| Your name, address and VAT number | |
| Customer's name and address | |
| Description of goods or services | |
| Quantity and unit price | Excluding VAT |
| VAT rate per item | |
| Total excluding VAT | |
| VAT amount | In sterling |
| Discounts | If any |
Invoices to customers abroad
- EU business customer, B2B services: no UK VAT, a note that the reverse charge applies, and the customer's VAT number.
- US customer, services: generally outside the scope of UK VAT; no UK VAT on the invoice.
- Invoice in USD or EUR: if UK VAT applies, show the VAT in sterling too.
Payment details that get you paid
The invoice is also a payment instruction. A US customer with only a UK sort code sends an international wire. A Dutch customer with only a sterling account sends a SWIFT payment. Put details the customer can pay locally on the invoice: USD routing details for US clients, a euro IBAN for EU clients, a sort code for UK clients.
Late payment
UK businesses can claim statutory interest and compensation on late B2B payments. See statutory late payment interest.
Paying into the United Kingdom: the local rail
| What | Detail |
|---|---|
| Local rail | Faster Payments |
| Run by | Pay.UK |
| Settlement | Seconds, 24/7; the scheme limit is £1,000,000, and each bank sets its own |
Bacs still carries most payroll and Direct Debits, on a three-day cycle.
Source: Pay.UK: Faster Payment System. Checked when this guide was last updated; the scheme's own page has the current figures.
Where Rivet fits
Rivet gives UK limited companies USD details on Starter and EUR and GBP on Growth, all in the company's name, so each invoice carries details the customer can pay locally. Rivet's invoicing creates invoices with these details and tracks when they are paid. Rivet is not a bank; regulated partner institutions hold the funds. See how to invoice international clients.
Questions people ask
What must a UK invoice include?
For VAT-registered businesses, the fields HMRC lists for a full VAT invoice: unique number, dates, both parties, your VAT number, description, quantities and prices, rate and amount of VAT, and totals.
Can I invoice in dollars or euros?
Yes. If the supply is subject to UK VAT, show the VAT amount in sterling as well, using an approved rate.
What is a simplified VAT invoice?
A shorter invoice allowed for retail supplies of £250 or less including VAT. It omits customer details and some breakdowns.
What about companies that are not VAT registered?
A non-registered company's invoice still needs a unique number, the company's name and registered details, the customer's details, a description, the date and the amount. It must not show VAT.
Sources
Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.
More from Alexia M. →This article is general information, not legal, tax or financial advice. Rules and fees change; check the sources above and the provider’s current terms before you act on them.
- uk invoice requirements
- vat invoice
- uk invoice template
- hmrc
- reverse charge
- foreign currency invoice
