How Do I Know I Have An Acceptable Vat Invoice

A JONES • Jul 04, 2017

HMRC require all documents to have the following, in order to be 100% classed as full and acceptable Vat invoices. The sellers name or trading name & address, the sellers vat registration number, invoice number which is unique and follows on from the number of the previous invoice, invoice date, the tax point or time of supply if different from the invoice date, the customers name (you) & address, a description sufficient to identify the goods or services supplied, the rate of any cash discount, the total amount charged, expressed in sterling.
Each item listed on the invoice must show, the unit price or rate, excluding vat, the quantity of goods or the extent of the services, the rate of vat that applies to what is being sold, the total excluding vat and total amount payable (including Vat).
If the invoice includes zero-rated or vat exempt items, it must clearly show that no vat was paid on those items & show the total of those values separately.
It is a lot of work to make sure each piece of paper we receive as an invoice meets the required criteria. HMRC will not refund on documents that are not full vat invoices and certainly not on priced dispatch notes, order confirmations, sales orders or sales confirmations.