A tax invoice should include:
- The supplier’s name, address
- VAT registration number
- A unique identification number
- The name and address of the client
- The date of issue
- The time of supply of the goods or service
- A description of the goods or services sold, including the quantity
- The total amount, excluding VAT
- Price per item, excluding VAT
- The rate of VAT charged per item (if the item is exempt from tax, it should be stated)
- The rate of discount per item
Simplified VAT invoices should include:
A simplified VAT invoice should be for items that total under £250. This invoice includes:
- The supplier’s name, address, and VAT registration number
- A unique identification numbers
- The time of supply of the goods and services
- A description of the goods and services supplied
- The rate of VAT charged per item
- The total amount including VAT
Modified VAT invoices should include:
- A modified VAT invoice is for retail supplies that exceed £250.
- It contains the same information as a full tax invoice. But also consists of the full amount including VAT.
If you’re a sole trader, the tax invoice must contain:
- Your name and any business name that you use
- An address where any legal document can be delivered to you.
Limited company invoices contain:
- The full company name as it appears on the certificate of incorporation
- If you choose to include the names of all directors, then it should include all the names.