VAT record keeping
Contents
| Invoice information | Full invoice | Simplified invoice | Modified invoice |
|---|---|---|---|
| Unique invoice number that follows on from the last invoice | Yes | Yes | Yes |
| Your business name and address | Yes | Yes | Yes |
| Your VAT number | Yes | Yes | Yes |
| Date | Yes | No | Yes |
| The tax point (or ‘time of supply’) if this is different from the invoice date | Yes | Yes | Yes |
| Customer’s name or trading name, and address | Yes | No | Yes |
| Description of the goods or services | Yes | Yes | Yes |
| Total amount excluding VAT | Yes | No | Yes |
| Total amount of VAT | Yes | No | Yes |
| Price per item, excluding VAT | Yes | No | Yes |
| Quantity of each type of item | Yes | No | Yes |
| Rate of any discount per item | Yes | No | Yes |
| Rate of VAT charged per item – if an item is exempt or zero-rated make clear no VAT on these items | Yes | Yes (1) | Yes |
| Total amount including VAT | No | Yes (1) | Yes |
(1) If items are charged at different VAT rates, then show this for each.
Source gov.uk
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