What are the mandatory fields on a UK HMRC full tax invoice?

HMRC requires: invoice number, seller name/address, UK VAT number, date, tax point, customer details, goods/services description, quantity, unit price, net subtotal, VAT rate, VAT charged, and gross total.

What are the current UK VAT rates for business invoicing?

The standard UK VAT rate is 20%, the reduced rate is 5% (for energy/safety items), and the zero rate is 0% (for books, children's clothes, most food). Exempt items do not carry VAT.

When must a UK business issue a simplified VAT invoice?

Retailers and businesses can issue a simplified VAT invoice for retail sales under £250 including VAT, which requires fewer customer details but must still show seller details, VAT number, tax rate, and gross total.

UK HMRC Tax Invoicing: Required Fields & VAT Rates

Create HMRC-compliant tax invoices with 9-digit VAT numbers, correct tax rates, and Company House registration IDs.

UK HMRC Tax Invoice — VAT Numbers, Rates & Required Fields

UK-registered businesses must issue tax invoices conforming to HM Revenue & Customs (HMRC) regulations. Invoices require 9-digit UK VAT numbers, correct tax calculations at standard or reduced rates, and registered company address details.

Create HMRC-compliant VAT invoices online with Invio's built-in tax calculator and professional PDF layout.

Authoritative Sources

HMRC VAT record keeping requirements — gov.uk
HMRC VAT invoices guidance — gov.uk

Written by the Invio Team — invoicing tools built for freelancers and small businesses worldwide

Last updated: July 2026

This guide is for informational purposes only. For tax or legal advice specific to your jurisdiction, consult a qualified accountant or tax professional.