What to include on a VAT invoice as a tradesperson

VAT invoices vs regular invoices

Once you are VAT registered, the invoices you issue must contain specific information set out by HMRC. A regular invoice from a non-VAT-registered business is simply a payment request. A VAT invoice is a legal document that your customer needs in order to reclaim the VAT from HMRC. If your VAT invoice is missing required elements, your customer's input VAT claim may be rejected.

The 8 legally required elements

1. The words "VAT Invoice" — clearly stated at the top of the document
2. A unique sequential invoice number — HMRC requires all invoice numbers to be sequential
3. Your business name, address, and VAT registration number
4. The customer's name and address
5. Date of issue (and the tax point date if different — usually the date the work was completed)
6. A description of the goods or services supplied
7. The net amount (excluding VAT), the VAT rate applied, and the VAT amount shown separately
8. The total amount including VAT

A worked example

Here's what a VAT invoice line might look like for a boiler service:

• Description: Annual boiler service — Worcester Bosch Greenstar 8000 at 22 Maple Avenue
• Net: £180.00
• VAT (20%): £36.00
• Total: £216.00

If the same job included parts (e.g., a new inhibitor), list them separately with the same net/VAT/total breakdown.

Simplified VAT invoices

For supplies under £250 (VAT-inclusive), you can issue a simplified VAT invoice which does not need to show the customer's details or the net amount separately — just the gross amount and VAT rate. This is useful for small emergency call-outs. However, your business-to-business customers will typically need a full VAT invoice to reclaim input tax.

Reverse charge VAT for construction (CIS)

If you supply construction services to a VAT-registered contractor who is also registered for CIS, you may be subject to the domestic reverse charge. Under this rule, you do not charge VAT on your invoice — instead, the customer accounts for the VAT themselves. Your invoice must state: "Reverse charge: customer to account for VAT to HMRC at the applicable rate."

The reverse charge applies to most standard-rated construction services between VAT-registered CIS contractors and subcontractors. This was introduced in March 2021 to combat VAT fraud in the construction supply chain. If you're unsure whether it applies to a specific contract, ask your accountant before invoicing.