A VAT invoice is an invoice issued by a VAT-registered business that shows the VAT charged, so the buyer can normally reclaim it if they are VAT-registered too. Exact requirements differ by country, and this guide uses the UK as one example among several. To test the arithmetic on a VAT invoice, use the VAT invoice checker.
What is a VAT invoice?
A VAT invoice is the document that records a taxable sale and the VAT on it. A VAT-registered buyer generally needs it as evidence to reclaim the VAT they paid. It is more than an ordinary invoice, because tax rules say which details it must contain. A receipt is proof of payment and is not by itself a VAT invoice, unless it contains everything a VAT invoice needs.
VAT invoice requirements
A full VAT invoice generally shows:
- A unique, sequential invoice number.
- The invoice date, and the date of supply if it differs.
- The supplier's name, address and VAT number.
- The customer's name and address, where required.
- A description of the goods or services.
- The quantity and the amount before VAT for each line.
- The VAT rate for each line.
- The VAT amount, and the total payable.
Items 4 and 7 and some of the others vary by country and by type of sale.
VAT invoice requirements by country
| Country | Key points | Official source |
|---|---|---|
| UK | A full invoice shows a sequential number, the date of issue and time of supply, both parties' names and addresses, the supplier's VAT number, the description, and the quantity, rate and amount before VAT for each line, with VAT totals in sterling. A simplified invoice is allowed for sales of £250 or less including VAT. | HMRC, VAT Notice 700/21 (Record keeping) |
| Ireland | Date of issue, a unique sequential number, and the supplier's name, address and VAT number, with a VAT breakdown by rate. A simplified invoice is allowed up to €100. | Revenue, "What information is required on a VAT invoice?" |
| EU | Article 226 of the VAT Directive lists the mandatory content of invoices. Member States add their own detail. | EU VAT Directive 2006/112/EC |
| UAE | A tax invoice shows the words "Tax Invoice", the supplier's name, address and tax registration number (TRN), the date, a description, and the amount in dirhams. A simplified invoice is allowed in some cases, up to AED 10,000. | Federal Tax Authority |
| South Africa | A full tax invoice is needed above R5,000, with the words "Tax Invoice", "VAT Invoice" or "Invoice", the supplier's and recipient's details and the value and tax. An abridged invoice is allowed at R5,000 or less. | SARS |
Thresholds and rules change. Always confirm on the tax authority's own site.
VAT invoice example
This is an example only, not a downloadable template and not tax advice.
VAT INVOICE 2031
Date: 18 October 2026
Supplier: Oakfield Supplies Ltd
Address: [address]
VAT number: [supplier VAT number]
Customer: Linden Retail Ltd
Address: [address]
Description Qty Net price VAT rate Net amount
Desk lamp 4 25.00 20% 100.00
Cable organiser 10 5.00 20% 50.00
Net total 150.00
VAT at 20% 30.00
Total payable 180.00
The 20% rate is an example. The rate that applies depends on the goods and the country.
VAT invoice template and format
A VAT invoice is laid out in a familiar way. The supplier's details and the word "invoice" at the top. The customer's details and the invoice number and date. A table of lines with the quantity, price, rate and amount. Then the net total, the VAT and the total payable at the bottom. The example above follows that layout.
Simplified and full VAT invoices
Some countries allow a shorter, simplified invoice for smaller sales. In the UK that is up to £250 including VAT, and in Ireland up to €100, according to HMRC and Irish Revenue. A simplified invoice needs fewer details, such as no customer name. Check your own country's limits, as they differ.
Common VAT invoice mistakes
- Using the wrong VAT rate.
- Calculating VAT on the wrong amount.
- A missing or wrong VAT number.
- Rounding differences.
- A missing reverse charge note where it applies.
See common invoice errors for more.
How to check a VAT invoice
Our checker verifies the arithmetic and key fields, such as line totals, the VAT amount and the total. It does not validate VAT numbers or decide which rate applies. Use the VAT invoice checker or upload an invoice on the homepage.
VAT invoice FAQ
What must a VAT invoice include?
In general: a unique number, the date, the supplier's name, address and VAT number, a description of the goods or services, the amount before VAT, the VAT rate and amount, and the total. Details vary by country.
Is a VAT invoice the same as a receipt?
No. A receipt proves payment. It counts as a VAT invoice only if it contains all the details a VAT invoice needs.
Can I reclaim VAT without a VAT invoice?
Usually you need a valid VAT invoice to reclaim VAT, but rules and exceptions differ by country. Check with your tax authority.