VAT Invoices - What is Needed
Whenever you supply standard-rated or reduced-rated goods or services to another VAT-registered entity, you must be issued a VAT invoice. The same applies is you purchase standard-rated or reduced-rated goods or services from another VAT-registered entity - they must provide you with a VAT invoice.
There are many documents that you may receive when purchasing something such as a purchase order, proforma invoice and order confirmation. However, the only document that you can use to reclaim VAT is a VAT invoice that meets all of the criteria.
What you MUST show on any VAT invoices you issue, or use to claim VAT back with:
a sequential number which uniquely identifies the document
the time of supply (tax point)
the date if invoice issue (if different to date of supply)
merchant name, address and VAT number
customer name and address
a description that identifies the goods or services supplied
for each description, there needs to be a quantity, rate of VAT and amount payable excluding VAT
the gross total payable, excluding VAT
the rate of discount offered (if applicable)
the total amount of VAT chargeable
the unit price
Here is an example of a completed VAT invoice from the government website:
If you have been given an invalid invoice from a supplier, you must go back to them and request a valid VAT invoice in order to claim input tax.
For more help on VAT invoices you can visit https://www.gov.uk/guidance/vat-guide-notice-700#section16