Invoice template for VAT-registered and non-VAT businesses

How to use it

1. 1Pick the version that fits: the VAT invoice if you're VAT-registered, the plain invoice if you aren't. Only a VAT-registered business can issue a VAT invoice.
2. 2Give every invoice the next number in your sequence, so each number identifies one invoice only.
3. 3Replace every [square bracket] placeholder and delete rows you don't need, such as the cash discount row if you don't offer one.
4. 4Add one line per item or service, with the quantity, the unit price and, on a VAT invoice, the VAT rate.
5. 5In the Excel version, enter the lines on the Invoice lines sheet. It works out each line's VAT at the rates on the Rates sheet, rounded to the penny, and the Summary sheet gives the totals.
6. 6Send a VAT invoice within 30 days of the tax point unless one of HMRC's exceptions applies, and keep a copy with your records.

What each field means

Invoice number

A sequential number that uniquely identifies the invoice. HMRC allows more than one series, for example one per branch.

Tax point (time of supply)

Usually the date you supplied the goods or services. Required on a VAT invoice.

Invoice date

The date you issue the invoice. On a VAT invoice it's shown separately only where it differs from the tax point.

Your details

Name, address and, if registered, VAT number. You can invoice under a trading name, but a VAT invoice must also show the name and address registered for VAT.

Customer details

The name and address of the customer you supplied.

Description, quantity and unit price

Enough detail to identify what you supplied. A unit price applies to countable goods or services, such as an hourly rate; if the supply can't be counted, the price excluding VAT is the unit price.

VAT rate

The rate for each line: standard (20%), reduced (5%) or zero.

Totals

The total excluding VAT, the total VAT and the amount payable. Prices can be in another currency, but the VAT total must be in sterling.

Cash discount

The rate of any discount you offer for prompt payment, if you offer one.

What a full VAT invoice must show

VAT Notice 700 lists the details every VAT invoice must carry: a sequential number that uniquely identifies it, the tax point, the date of issue where that's different, your name, address and VAT registration number, and your customer's name and address.

For each line it needs a description that identifies what you supplied, the quantity or extent, the unit price, the VAT rate and the amount excluding VAT. Then the total excluding VAT, the rate of any cash discount offered, and the total VAT, which must be in sterling even if the prices aren't.

You need to issue a VAT invoice for standard- or reduced-rated supplies to another VAT-registered business, normally within 30 days of the tax point. HMRC doesn't require one for zero-rated supplies or for customers who aren't VAT-registered, though an ordinary invoice still records the sale.

If you aren't VAT-registered

GOV.UK's invoicing guidance asks for a unique identification number, your name, address and contact details, the customer's name and address, a clear description, the supply date, the invoice date, the amounts and the total owed. Don't show VAT: only a VAT-registered business can issue a VAT invoice.

Sole traders show their own name and any business name, plus an address where legal documents can be delivered if they use a business name. Limited companies use the full name on the certificate of incorporation, and must name all directors if they name any.

Simplified VAT invoices

For lower-value supplies, VAT Notice 700 allows a simplified VAT invoice if your customer agrees. It shows less: your name, address and VAT number, the tax point, a description, and for each VAT rate the total including VAT and the rate. The template is the full version, which you can use for any sale.

Licence and disclaimer

Free to use, copy and adapt for your own business or personal records. Please don't resell it or republish it as your own template.

A template is a starting point, not advice for your circumstances. Check the result against the GOV.UK guidance linked below, or ask an accountant.