What information must an invoice contain?

Information required in all cases

Date of issue
Unique sequential number identifying the invoice
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 or exemption
Unit price of goods or services – exclusive of tax, discounts or rebates (unless included in the unit pri

Extra information required in some cases

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 and mileage).
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 accounting’).

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).