This guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.

If the business is issuing and / or receiving electronic invoices, then it should also read the Electronic invoicing guidance note for more information.

A tax invoice shows certain VAT details regarding the supply of goods and services. It can be either in paper or electronic form. A VAT registered customer is required to have possession of a valid tax invoice from the supplier in order to recover any VAT charged by the supplier.

A tax invoice forms part of the required accounting documentation that must be retained by a business and will be reviewed by HMRC as part of an audit.