We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
If you sell a customer a product or a service, you need to give them an…
Your invoice must include: a unique identification number your company…
Your right to be paid You can set your own payment terms, such as…
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
What you can expect if you request a meter test.
MOD supplier payment performance, invoice processing and MOD contract payments.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Be aware of misleading invoices offering services to help protect your IP rights in return for a fee.
Learn how to identify misleading invoices and what you should do if you receive one.
Guidance for heat suppliers.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.