Introduction to this document

VAT invoice checklist

VAT regulations require that all registered businesses issue invoices which contain various pieces of information and details.

Valid VAT invoices

If you are registered for VAT, valid invoices are important for two main reasons:

  • you can be fined if you don’t issue these to your customers 
  • you cannot reclaim VAT on your purchases without one.

The VAT regulations set out the minimum requirement for information to be included on invoices. There are exceptions and modifications to these rules, such as the right of retailers to issue simplified documents, but most businesses must comply fully with the rules. Our checklist will help you ensure the invoices you issue and receive come up to scratch.