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HMRC internal manual

VAT Traders’ Records Manual

VAT invoices: requirement to provide invoices: When is a VAT invoice not required?

Invoices issued:

  • by persons who are not registered, or
  • for exempt, or some zero-rated supplies,

are not VAT invoices. Although zero-rated supplies are taxable supplies, and so fall within the scope of VAT Regulations 1995, regulation 13 (1), the obligation to issue VAT invoices for such transactions is lifted by VAT Regulations 1995, regulation 20 (this also applies to exports, but not intra-EC supplies).

Zero-rated or exempt supplies may be included in a full VAT invoice provided the invoice clearly identifies those items which bear no VAT charge.

There is no requirement to issue VAT invoices to customers who are not taxable persons.