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.
Harvey Edwards LLP