HMRC Legal Requirements for UK VAT Invoices
If your UK business is registered for Value Added Tax (VAT) with HMRC, you are legally required to issue a valid VAT invoice for every standard-rated or reduced-rated supply of goods or services made to another VAT-registered business.
1. Mandatory Business Identifiers
Must show your registered trading name, formal physical address, and your official 9-digit UK VAT registration number (e.g., GB 123 4567 89).
2. Sequential Numbering & Tax Point
Every invoice must feature a unique sequential number with no duplicates. You must declare the issue date and the tax point (the date of supply).
3. Itemized Tax Breakdown
State unit price net of VAT, quantity, applicable VAT percentage rate (Standard 20%, Reduced 5%, or Zero 0%), net subtotal, and total VAT payable in Sterling.