VAT Invoice Requirements

Invoices have to conform to certain requirements for VAT compliance. Below is the general format required throughout Europe, however individual countries may impose specific criteria.

• An Invoice must contain the following items.
• Date of issue of the invoice
• Invoice identification number, a sequential number that uniquely identifies it.
• Name and address of supplier or provider of service
• VAT registration number of supplier
• Customer’s name and address
• Customer’s VAT registration number where the customer is subject to reverse charge method.
• Quantity and description of goods or services
• Date of supply or payment (if payment date is different)
• Rate(s) of VAT applied and VAT amount due
• Unit price of goods or service exclusive of VAT
• Reference to national or Community legislation in the case of “Exemption” or “Reverse Charge”

For small-value invoices (less than £250 including tax), you only need to specify: Suppliers name and address

Invoice amounts can be expressed in any currency but the VAT element must be shown in the currency of the country of supply

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