UK VAT invoice requirements
Date of issuance and storage of UK invoices
UK VAT invoices must be issued within 30 days of the taxable supply. If the transaction involves an intra-Community supply of goods, the invoice must be provided by the 15th day of the month following the taxable supply. In the case of an intra-Community supply of services, invoices should be supplied on the 15th day of the month following the end of the month during which the service was provided. For continuous services, a VAT invoice should be provided by the January following each year in which the services are provided.
Invoices must be stored for six years. The UK, like all EU member states, now permits the use of electronic invoices under certain conditions.
UK invoice requirements
Invoices must contain at least the following information:
- Date of issuance
- A unique, sequential number
- VAT number of the supplier
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- A date of the supply (or tax point) if different from the invoice date
- The net, taxable value of the supply (expressed in GBP)
- Unit price of items supplied and details of any cash discounts excluding VAT
- The VAT rate applied, and the amount of VAT
- Details to support zero VAT – export, reverse charge or intra-community supply
- Reference to “reverse charge” if applicable
- Where supplies have been self-billed a reference to “self-billing”
- If applicable, reference to any margin scheme that has been applied e.g. tour operator margin scheme, margin scheme for works of art
- Details of mode of transport of goods
- The total, gross value of the supply
Need help with your UK VAT compliance?
Researching UK VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest British news
March 5, 2019
HMRC estimates that 245,000 businesses buy and sell goods with other EU27 states. When the UK leaves the Customs Union, 29 March, all movements of goods must be declared for customs, tariffs and VAT. This requires an EORI number (Economic Operator Registration Identification), which is shown on customs declarations etc.
March 1, 2019
HMRC is writing to thousands of UK, US and other international sellers of digital services to warn them to now VAT register in another EU state in readiness for a no-deal Brexit. This covers their sales of e-services, apps, streaming media, online gaming and dating, e-books and software to EU consumers.
February 14, 2019
The UK’s HMRC has opened the registration portal for foreign delivery companies to register post-Brexit VAT on consumer good parcels below £135. This new regime will be triggered under the current default no-transition deal Brexit on 29 March 2019.
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