Invoice format in the United Kingdom: VAT invoice rules
An UK vat invoice must show 13 things, starting with unique invoice number from one or more series, time of supply (tax point) and date of issue, if different from the tax point. VAT is charged at 20% or a reduced 5%. The template below is pre-filled in GBP with en-GB formatting.
Pre-filled for the United Kingdom: VAT Invoice, GBP, VAT 20%. Illustrative amounts, not market prices.
From
Oak Lane Studio
12 Market Square
United Kingdom
billing@example.com
VAT registration number: GB123456789
VAT Invoice
Bill to
Saltmarsh Design
40 Station Road
United Kingdom
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Website maintenance | 6 hr | £80.00 | £480.00 |
| Project set-up fee | 1 each | £250.00 | £250.00 |
| Training workshop (half day) | 1 each | £500.00 | £500.00 |
| Software licence, annual | 2 seat | £150.00 | £300.00 |
- Subtotal
- £1,530.00
- VAT (20%)
- £306.00
- Balance due
- £1,836.00
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
UK invoice facts
| Tax on invoices | Value Added Tax |
|---|---|
| Label printed | VAT |
| Standard rate | 20% |
| Reduced rates | 5% |
| Seller tax ID | VAT registration number, format GB123456789 |
| Registration threshold | Registration is compulsory once VAT-taxable turnover passes £90,000 in a rolling 12-month period (threshold raised from £85,000 on 1 April 2024). |
| Document name | VAT invoice |
| Currency and locale | GBP, en-GB |
| Keep invoices for | 6 years |
| Facts checked | October 2026 |
What a UK vAT Invoice must show
13 fields, from the sources listed below.
- Unique invoice number from one or more series
- Time of supply (tax point)
- Date of issue, if different from the tax point
- Supplier name and address
- Supplier VAT registration number
- Customer name and address
- Description of the goods or services
- Quantity or extent of each line
- Unit price
- VAT rate and net amount per line (20% or 5%)
- Total excluding VAT, in GBP
- Rate of any cash discount offered
- Total VAT payable in sterling, in GBP
Sample vat invoice in GBP
The tool above uses these lines. Illustrative amounts in GBP, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Website maintenance | 6 hr | £80.00 | £480.00 |
| Project set-up fee | 1 each | £250.00 | £250.00 |
| Training workshop (half day) | 1 each | £500.00 | £500.00 |
| Software licence, annual | 2 seat | £150.00 | £300.00 |
| Net total | £1,530.00 | ||
| VAT 20% | £306.00 | ||
| Total due | £1,836.00 |
Worked VAT example in GBP
A net amount of £1,000.00 at each VAT rate of the United Kingdom: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | VAT | Gross |
|---|---|---|---|
| Standard 20% | £1,000.00 | £200.00 | £1,200.00 |
| Reduced 5% | £1,000.00 | £50.00 | £1,050.00 |
Number, date and currency format (en-GB)
How en-GB writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in en-GB |
|---|---|
| Amount 1234567.89 | £1,234,567.89 |
| Same amount with the ISO code | GBP 1,234,567.89 |
| Credit of 250 | -£250.00 |
| Plain number 1234567.89 | 1,234,567.89 |
| Date 31 December 2026 (long) | 31 December 2026 |
| Same date (short) | 31/12/2026 |
| VAT rate 20% | 20% |
UK invoicing rules
- HMRC expects a VAT invoice to be issued within 30 days of the date of supply, and only VAT-registered businesses may show VAT on an invoice.
- Line amounts and the net total may be written in any currency, but the total VAT chargeable must always be shown in pounds sterling.
- Retailers may hand over a simplified VAT invoice when the supply is £250 or less including VAT; above that a full or modified invoice is needed.
- Zero-rated goods such as most food and children's clothing are still listed on the invoice at 0%, while exempt supplies are kept off a simplified invoice altogether.
- Construction services under the domestic reverse charge must carry wording that the customer accounts for the VAT, and no VAT amount is charged on the invoice itself.
- Keep invoices and other VAT records for at least six years; Making Tax Digital requires VAT-registered businesses to keep those records digitally.
E-invoicing, simplified invoices and record keeping
PDF and paper VAT invoices remain valid in October 2026; the government announced in the November 2025 Budget that VAT invoices will have to be issued electronically from April 2029.
A simplified VAT invoice is allowed for retail supplies of £250 or less including VAT.
Keep issued and received invoices for at least 6 years in the United Kingdom.
How to make a vat invoice for the United Kingdom
-
Set currency and format
Choose GBP and the en-GB format so amounts read like £1,234.50.
-
Title and number
Title the document "VAT Invoice" and number it in sequence, for example GB-2026-0020.
-
Your tax ID
Enter your VAT registration number (format GB123456789) in the seller details.
-
Add VAT
Add VAT at 20%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 13 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Frequently asked questions
What must a UK vat invoice include?
13 items: unique invoice number from one or more series, time of supply (tax point), date of issue, if different from the tax point, supplier name and address, supplier vat registration number and customer name and address, plus 7 more listed above.
What VAT rate goes on an invoice in the United Kingdom?
The standard rate is 20%; reduced rates of 5% apply to qualifying goods and services. On a net £1,000.00 that is £200.00 of VAT.
How long must invoices be kept in the United Kingdom?
At least 6 years, according to the sources on this page (checked October 2026).
Is e-invoicing mandatory in the United Kingdom?
PDF and paper VAT invoices remain valid in October 2026; the government announced in the November 2025 Budget that VAT invoices will have to be issued electronically from April 2029.
Can I issue a simplified invoice in the United Kingdom?
A simplified VAT invoice is allowed for retail supplies of £250 or less including VAT.
Related
More in Europe (non-EU)
- Switzerland invoice format MWST 8.1%
- Norway invoice format MVA 25%