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HMRC internal manual

VAT Traders’ Records Manual

VAT invoice: Invoicing in a foreign currency

VAT Regulations 1995, regulation 14(1) details all the amounts payable on a VAT invoice for a supply in the UK can be expressed in any currency. Only the total amount of VAT payable has to be expressed in sterling. This condition is not applied to VAT invoices provided to a person in another member state (VAT Regulations 1995, regulation 14(2)) as shown at VATREC5020