What a VAT invoice must include
When you’re VAT registered and bill another VAT-registered business at the standard or reduced rate, you must give them a VAT invoice. HMRC’s VAT Guide (Notice 700) lists what it has to show. The table below lists each item and the Slater field it goes in.
The checklist
| HMRC requires | Where it goes in Slater |
|---|---|
| A sequential number that identifies the invoice | Invoice number |
| The time of supply (tax point) | Tax point, printed under Invoice details |
| The date of issue, if different from the tax point | Issue date |
| Your name, address and VAT registration number | Your business: name, address, VAT number |
| Your customer’s name and address | Customer |
| A description that identifies what you supplied | Each line’s description |
| For each line: the quantity or extent of the work, the VAT rate, and the amount excluding VAT | Quantity and Net on each line; the rate under Invoice details |
| The total excluding VAT | Subtotal |
| The rate of any cash discount offered | No field for it: write it in Notes |
| The total VAT, in sterling | VAT total |
| The unit price | Unit price on each line |
Trading under another name
You can trade under another name, but the name and address you’re VAT registered under must appear somewhere on the invoice.
The tax point
For work you do, the basic tax point is the day the work is finished. Issue the VAT invoice within 14 days of that and the invoice date becomes the tax point. Slater uses the issue date as the tax point, which is right when you invoice within 14 days of finishing. If you invoice later than that, the tax point is the day you finished, and Slater would print the wrong date, so invoice within 14 days of finishing.
When you need one, and how fast
- You must issue one when you supply standard- or reduced-rated work to another VAT-registered business.
- You don’t have to for zero-rated work, or for customers who aren’t VAT registered. Most businesses give one to anyone who asks.
- Normally, issue it within 30 days of the tax point.
Simplified invoices up to £250
If the job is £250 or less and your customer agrees, a simplified invoice only has to show:
- your name, address and VAT registration number
- the tax point
- a description of what you supplied
- for each VAT rate, the total including VAT and the rate
Slater always makes a full VAT invoice, which is fine for small jobs too.
Zero-rated or exempt items
If a VAT invoice includes zero-rated or exempt items, they must show clearly that no VAT is due, with a separate total for them. Slater applies one VAT rate to the whole invoice, so put zero-rated work on its own invoice.
Not VAT registered?
Then you can’t charge VAT, and the invoice shouldn’t show any. Use the sole trader invoice template and turn off VAT registered under Your business.
Make a VAT invoice
A new invoice starts at the standard 20% rate. Add your VAT number and the job, then download the PDF. Free, and no sign-up.
Make a VAT invoice