VAT Invoice Requirements Explained

If you''re VAT-registered, your invoice format is a legal document. Missing fields = your client can''t reclaim VAT.

UK (HMRC)

1. The word "Invoice"
2. Unique sequential invoice number
3. Your business name, address, VAT registration number
4. Customer name and address
5. Invoice date and tax point
6. Description of goods/services
7. Quantity and rate per item
8. Rate of VAT (0%, 5%, 20%) per item
9. Total VAT charged in GBP
10. Total ex-VAT, total VAT, total inc-VAT

EU

Same as UK plus:

• Country VAT prefix (DE, FR, IT)
• Customer''s VAT number for B2B cross-border
• "Reverse charge" notice for B2B EU sales

India (GST)

• GSTIN of supplier and recipient
• HSN/SAC code per item
• Place of supply
• CGST, SGST, IGST breakdown
• Sequential within fiscal year, max 16 chars

What happens if you get it wrong

• Client can''t reclaim VAT
• Penalty: up to 100% of VAT due
• Audit risk increases

Invoxa ships HMRC-, EU-, and GST-compliant templates out of the box.