What is Not a VAT Invoice?

The following are not VAT invoices:

• pro-forma invoices
• invoices that state 'this is not a tax invoice'
• statements
• delivery notes
• orders
• letters, emails or other correspondence

Hence, you cannot reclaim the VAT you have paid on a purchase by using these documents as proof of payment.

For each different type of item listed on the invoice, you must show:

• the unit price or rate, excluding VAT
• the quantity of goods or the extent of the services
• the rate of VAT that applies (Standard rate, zero-rated, exempt) to what's being sold
• the total amount payable, excluding VAT
• the rate of any cash discount
• the total amount of VAT charged

If you issue a VAT invoice that includes zero-rated or exempt goods or services, you must:

• show clearly that there is no VAT payable on those goods or services
• show the total of those values separately