VAT rules vary by location
VAT invoice requirements depend on the country, transaction type, registration status, and customer location. This guide is a practical general checklist, not tax or legal advice.
Before relying on a VAT invoice for filing or compliance, check the rules from your tax authority or accountant.
Common VAT invoice fields
- Supplier business name, address, and contact details.
- Supplier VAT registration number or tax identification number.
- Customer name and billing address, especially for business customers.
- Invoice number, issue date, and supply date if required.
- Description of goods or services supplied.
- Quantity, unit price, discounts, and net amount before VAT.
- VAT rate applied to each line or subtotal.
- VAT amount and final gross total.
- Currency and payment terms.
Common VAT rate display options
| Display style | What it shows | Useful when |
|---|---|---|
| Exclusive VAT | Net price plus VAT amount equals total | Business invoices and tax records |
| Inclusive VAT | The displayed price already includes VAT | Retail-style pricing or consumer-facing amounts |
| Multiple VAT rates | Different lines use different tax rates | Mixed goods, services, or exemptions |
Practical checks
Make sure the VAT number is accurate, the rate is applied consistently, and the tax amount can be traced from the line items to the final total.
If a transaction is exempt, reverse charged, zero rated, or outside the scope of VAT, the invoice may need specific wording. Confirm that wording before sending.