Source: https://rivet.global/blog/uk-invoice-requirements-vat-invoice
Published: 2026-07-16 · Updated: 2026-07-16 · By Alexia M.

# UK invoice requirements: what a VAT invoice must include

What a UK invoice must include: the full VAT invoice fields, simplified invoices up to £250, invoices for foreign customers in other currencies and payment details.

## Key takeaways

- A full UK VAT invoice shows a unique number, the invoice date, the time of supply, your name, address and VAT number, the customer's name and address, a description, quantity, price, VAT rate and VAT amount.
- Simplified invoices are allowed for retail supplies up to £250 including VAT.
- An invoice in another currency must show the VAT amount in sterling as well.
- Invoices to EU business customers for reverse-charge services show no UK VAT and note that the reverse charge applies.

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](/blog/statutory-late-payment-interest-uk).

## 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](https://www.wearepay.uk/what-we-do/payment-systems/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](/blog/how-to-invoice-international-clients).

## Questions

### 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.