UK VAT invoices with standard and reduced rates
HMRC-compliant VAT invoices with standard 20%, reduced 5%, or 0% rates, tax point dates, and statutory late payment interest.
Opens the standard builder with the EU / UK — VAT format and sensible line items already selected. Change anything you like.
Preset template: Ledger
HMRC mandatory particulars
Displays unique sequential numbering, supplier GB VAT registration number, customer VAT number, tax point (time of supply), and complete net, VAT, and gross breakdown.
Standard, reduced & zero rates
Pre-set for the 20% standard rate, 5% reduced rate, and 0% zero-rated supplies, complete with currency symbols and thousand separators in GBP.
Statutory late payment rights
Includes statutory interest terms (8% plus Bank of England base rate) and debt recovery compensation under the Late Payment of Commercial Debts Act.
What an HMRC VAT invoice legally requires
Under UK VAT law, a registered business must issue a valid VAT invoice for every standard-rated and reduced-rated supply to another VAT-registered customer within 30 days of supply. HMRC requires nine distinct particulars on a full VAT invoice: an identifying number sequential across your series, the invoice date, the tax point (date of supply) if different from the invoice date, your business name, address, and 9-digit GB VAT registration number, your customer’s name and address, a clear description of goods or services, unit prices, rate of VAT per item, total net amount payable, and total VAT charged.
Simplified VAT invoices are permitted only for retail supplies under £250 including VAT, omitting customer details and net totals. For cross-border B2B trade, issuing anything less than a full invoice (or omitting the Article 226 requirements) can cause your customer’s input VAT deduction to be rejected during a compliance audit.
The UK VAT registration threshold stands at £90,000 in taxable turnover over any rolling 12-month period (increased from £85,000 on 1 April 2024), with the deregistration threshold set at £88,000. If your taxable turnover is below £90,000 and you have not voluntarily registered, you must not charge VAT or display a VAT number.
Domestic reverse charge (CIS) and B2B late payment terms
For construction businesses operating under the Construction Industry Scheme (CIS), the domestic reverse charge (DRC) requires the buyer to account for VAT directly to HMRC rather than paying it to the subcontractor. While Invoicr allows setting line-item VAT to 0% and writing the required statutory notice — "Reverse charge: Customer to pay the VAT to HMRC" — note that Invoicr is an invoice generator, not a payroll calculator, and does not automatically calculate CIS labour withholding deductions (20% or 30%). Always verify your CIS gross/net payment breakdown with your accountant.
For B2B payment enforcement, UK law grants businesses the statutory right under the Late Payment of Commercial Debts (Interest) Act 1998 to charge interest at 8% plus the Bank of England base rate on overdue payments, plus fixed debt recovery costs (£40 for debts up to £999.99, £70 between £1,000 and £9,999.99, and £100 for £10,000 or more). Invoicr prints these statutory terms directly in the payment terms block.
Disclaimer: Invoicr validates formatting and arithmetic. This is not tax or legal advice; check specific VAT treatments with a qualified UK chartered accountant.
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