VAT Secret: No VAT Invoice Required

Issue 8: Full VAT Invoice Not Required

This one is easy so I will get straight to it.

As a supplier if you are issuing an invoice with a total value of no more than £250 then a full VAT invoice is not required. 

More specifically, you do not have to itemize the VAT value. The invoice could simply read “Total £250 including 20% VAT”

This is quite acceptable to HMRC. Alternatively you could just treat it as a full VAT invoice whichever is easier for you. I told you this was easy.

Law: VAT Regulations 1995 (SI 1995/2518), reg. 16(1)

Marlon Appleton

Tax Partner 

Harvey Edwards LLP

marlon.appleton@he-llp.com