A VAT invoice is more than a receipt — it is a legal document that lets your customer reclaim VAT and keeps you compliant with the tax authority. Miss a required field and you risk rejected claims or penalties. Here is what must appear on every VAT invoice.

Required Invoice Fields

  • Your business details — legal name, address, and VAT registration number.
  • Customer details — name and address; include their VAT number for cross-border B2B sales.
  • Invoice number — unique and sequential. No gaps, no duplicates.
  • Dates — the invoice date and the date of supply (when the goods or services were delivered).
  • Line items — a clear description and quantity of each good or service.
  • VAT rate per line — the rate applied to each item (standard, reduced, or zero).
  • VAT amount — how much VAT is charged per line and in total.
  • Gross total — the amount payable including VAT.

A Small Worked Example

Imagine you sell 10 notebooks at $5 each with a 20% VAT rate:

  • Net total: 10 x $5 = $50.00
  • VAT at 20%: $10.00
  • Gross total: $60.00

Each line should show the net amount, the VAT rate, and the VAT amount, with the totals summarized at the bottom.

Common Omissions

The fields businesses forget most often: the VAT registration number, a unique invoice number, the date of supply, and breaking VAT down per line instead of showing one lump sum. Fix these and your invoices will survive any audit.

Before you send your next invoice, double-check the math with a free VAT calculator — it takes seconds and saves headaches.