VAT Guides Compliance & Technical

VAT invoices and compliance requirements

VAT-registered businesses must issue VAT invoices compliant with the local VAT rules. In most cases, there is an obligation to:

  • issue and keep valid invoices - these can be paper or electronic
  • keep copies of all the sales invoices you issue even if you cancel them or produce one by mistake
  • keep all purchase invoices for items you buy
  • charge the right rate of VAT
  • show the VAT information on your invoice

There are different criteria for valid VAT invoices, but generally the following information must be included:

  • Date of invoice
  • Unique invoice number
  • Your business details, including your VAT number
  • Customer’s details
  • Description of the supply
  • Net, VAT and Gross values
  • VAT rate applied

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