VAT Invoice Guide: Requirements, Rates and Reverse Charge
Everything a VAT invoice must show, when a simplified invoice is allowed, and how reverse charge works for cross-border services.
Full VAT invoice
A full VAT invoice must show your VAT number, the customer's details, a unique number, the supply date (tax point), a description per line, the net amount per VAT rate, the rate applied, the VAT amount and the gross total.
Simplified invoices
Many jurisdictions allow a simplified VAT invoice below a value threshold — typically showing the gross amount and the VAT rate rather than a full breakdown. Check your local threshold before relying on it.
Reverse charge
For many cross-border B2B services the customer accounts for VAT instead of the supplier. Charge zero VAT, show the customer's VAT number, and add the wording "Reverse charge: customer to account for VAT to HMRC/local authority".
Mixed rates
Subtotal by rate. Show standard-rated, reduced-rated and zero-rated lines separately, each with its own VAT amount.
Credit notes
To correct a VAT invoice, issue a credit note referencing the original invoice number — never amend and resend the original.
This is general information, not tax advice. Build the document in the generator and confirm details with your accountant.
Maya Ellison
Maya Ellison writes about invoicing, cash flow and small-business finance for Invoice Creator. Every guide is reviewed against the fields our own invoice generator produces, so the advice matches the tool.
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