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.
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.