On this page
Core fields
Unique sequential number; invoice date and the date of supply (tax point) if different; supplier and customer names and addresses; VAT numbers; description of goods or services; net amount, VAT rate and VAT amount per rate; and the total.
Rates
The UK standard rate is 20%, with reduced 5% and zero rates for some goods. EU member states set their own standard rates, from 17% in Luxembourg to 27% in Hungary, plus reduced rates.
Reverse charge
For some business-to-business supplies, such as many cross-border services within the EU or specific domestic construction services in the UK, the customer accounts for the VAT. The invoice then shows no VAT and a reverse-charge statement.
E-invoicing
Several countries are introducing mandatory structured e-invoicing. A PDF may not satisfy these rules. This guide is general information, not legal or tax advice. Requirements change, so check with your tax authority or an accountant.
Create a VAT invoice
The dotinvoice builder is free and runs in your browser. Nothing you type is uploaded.
Create a VAT invoice ↗Tools worth a look
Paid placements from partners, clearly labelled.
This article is general information, not tax, legal or accounting advice. Rules change and vary by location, so check with your tax authority or an accountant before relying on it.