United Kingdom: invoice requirements and VAT rates
A UK VAT invoice carries a unique number, the seller’s VAT registration number, the tax point if it differs from the invoice date, and the VAT rate and amount.
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Rates last checked on 15 October 2026. Main legal basis: VAT Regulations 1995, regulation 14.
Open the invoice generator for United Kingdom
VAT rates
| Rate | Type | Typical use |
|---|---|---|
| 20 % | Standard | |
| 5 % | Reduced | Domestic energy, children’s car seats |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in GBP by default.
| Field | Basis | When |
|---|---|---|
| Invoice number | GOV.UK: VAT invoices, unique invoice number | Always |
| Seller name | GOV.UK: VAT invoices | Always |
| Seller address | GOV.UK: VAT invoices | Always |
| Seller tax ID | GOV.UK: VAT invoices, your VAT registration number | Always |
| Invoice date | GOV.UK: VAT invoices | Always |
| Date of supply | GOV.UK: time of supply (tax point) if different from the issue date | Check; depends on the sale |
| Customer name | GOV.UK: VAT invoices, customer name or trading name | Always |
| Customer address | GOV.UK: VAT invoices | Always |
| Description of every line | GOV.UK: VAT invoices | Always |
| Quantity of every line | GOV.UK: VAT invoices | Always |
| Unit price of every line | GOV.UK: VAT invoices, unit price | Always |
| Tax rate of every line | GOV.UK: VAT invoices, rate of VAT | Always |
| Tax amount | GOV.UK: VAT invoices, total VAT charged | Always |
| Total amount | GOV.UK: VAT invoices, total excluding and including VAT | Always |
| Reason for exemption | GOV.UK: zero-rated and exempt items must be identified | When a line is exempt |
| Reverse-charge wording | GOV.UK: domestic reverse charge wording | When the customer accounts for the tax (reverse charge) |
Identifiers
- VAT registration number: for example GB123456789
- Company number
Good to know
- There are three rates: 20 % standard, 5 % reduced and 0 % zero-rated. Zero-rated sales still go on the invoice with a 0 % rate; exempt sales are different.
- Northern Ireland follows EU rules for goods and uses an XI-prefixed VAT number.
E-invoicing
There is no general B2B e-invoicing mandate in the UK at the time of writing. Public-sector buyers such as NHS bodies receive Peppol invoices.
Peppol
Scheme 9932 addresses a UK VAT number. The file can only be delivered if your customer is reachable through a Peppol access point, so ask for their Peppol ID first.
Draftbill offers the Peppol BIS Billing 3.0 export for United Kingdom. The default address scheme is 9932.