If you are registered for VAT, then whenever you supply goods or services to someone else who is also registered for VAT you must give them a VAT invoice.
There are detailed rules on what information must appear on VAT invoices, who you should issue them to and when.
There are circumstances in which you can issue a simplified or modified VAT invoice, and when you must not issue a VAT invoice.
General invoice requirements
- Business name & address details
- The name & address of the company being invoiced (plus contact name)
- A unique invoice reference number relating to this invoice only
- Invoice date (the date on which the invoice is created or “raised”)
- A list of the products/services provided, line by line, and the cost of each
- A total amount for the invoice
- The payment terms (i.e. how long they have to pay)
Useful to include
- Telephone number & company email address
- Customer Purchase Order Number if available
- How to pay, including bank account details for BACs / online payments
- Reference to late payment legislation or, if you have set contractual late payment terms, that they may be invoked on late payment
If you are a registered Limited company, you must include:
- Full registered name
- Company registration number
- Full registered company address
- Where registered (e.g. England and Wales, Wales, Scotland, or Northern Ireland)
If you are VAT registered, you must also include:
- The amount of VAT on each line of the invoice & the VAT Rate OR
- The total amount of VAT charged on the invoice, & the rate, if VAT applies to all items on the invoice.
- The VAT Registration Number
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