What Must Be on an Invoice for HMRC? Full Checklist

HMRC Invoice Requirements: What You Must Include

If you're self-employed or running a business in the UK, HMRC has specific requirements for what must appear on your invoices. Getting this wrong can lead to penalties, rejected VAT claims, or issues during a tax investigation. Here's the complete checklist.

Mandatory Fields for All UK Invoices

Whether you're VAT registered or not, every invoice must include:

• A unique invoice number — Must be sequential (no gaps or duplicates)
• Your name/business name — The legal trading name of your business
• Your address — Your registered business address
• The customer's name and address
• Invoice date — The date the invoice is issued
• Description of goods/services — Clear enough to identify the transaction
• Amount charged — Total amount in GBP
• Payment due date — When you expect to be paid

Additional Requirements for VAT Invoices

If you are VAT registered (turnover above £90,000), your invoices must also include:

• Your VAT registration number
• The VAT rate applied to each item (20%, 5%, or 0%)
• The VAT amount shown separately
• Total excluding VAT
• Total including VAT
• The tax point (date of supply) — usually the invoice date or date goods/services were provided

Simplified VAT Invoices

For sales under £250, you can issue a simplified VAT invoice which only needs your name/address, VAT number, date, description of goods/services, VAT rate, and the total amount including VAT.

How Long Must You Keep Invoices?

HMRC requires you to keep copies of all invoices (both issued and received) for at least 6 years. If you're VAT registered, you must also keep VAT records. Digital copies are acceptable — you don't need paper originals.

What Happens If Your Invoice Is Non-Compliant?

If your invoices don't meet HMRC requirements:

• Your customers may not be able to reclaim VAT on your invoices
• You could face penalties during a tax investigation
• It creates a poor impression and may delay payments

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