information must an invoice contain?
Information required in all cases
Date of issue
Unique sequential number identifying the
Customer’s VAT identification number (if the
customer is liable for the tax on the transaction)
Supplier’s full name & address
Customer’s full name & address
Description of quantity & type of goods
supplied or type & extent of services rendered
Date of transaction or payment (if different
from invoice date)
VAT rate applied
VAT amount payable
Breakdown of VAT amount payable by VAT rate
Unit price of goods or services – exclusive
of tax, discounts or rebates (unless included in the unit pri
Extra information required in some
Exempt transactions – a reference to the
appropriate (EU or national) legislation exempting it, or any other reference
indicating it is exempt (at the choice of the supplier).
Customer liable for the tax (i.e. under the
reverse-charge procedure) – the words ‘Reverse charge’.
Intra-EU supply of a new means of transport –
the details specified in Article 2(2)(b) of the VAT
Directive (e.g. for a car, its age
A margin scheme applies – a reference to the
particular scheme involved (e.g. ‘Margin
scheme — travel agents’).
Self-billing (customer issues invoice instead
of supplier) – the words ‘Self-billing’.
Person liable for tax is a tax representative
– their VAT identification number, full name and address.
Supplier is operating a cash-accounting
system – the words ‘Cash
Date of issue
Supplier’s VAT identification number
Type of goods or services supplied
VAT amount payable – or the information
needed to calculate it
Specific, unambiguous reference to the
initial invoice and the details that are being amended (on a credit note, debit
note or other document treated as an invoice).