What should a non-VAT registered tradie put on their invoice in the UK?

If you are not VAT registered, your invoice must not include VAT. Do not show a VAT number, do not add 20% VAT, and do not use the words 'VAT Invoice'. Simply issue a standard invoice showing your name, the date, a description of work done, and the total amount. Once your turnover exceeds £90,000 in a 12-month period you must register for VAT.

VAT Guide for UK Tradies

UK VAT invoice requirements — what HMRC actually wants

Q: How do I calculate VAT on an invoice?

UK VAT is 20% (standard rate). To add VAT to a price: multiply by 1.2. So a £500 job becomes £600 including VAT. To extract VAT from a VAT-inclusive price: divide by 1.2 and subtract the result. Always show the subtotal, VAT amount, and total separately on your invoice.

A plain-English breakdown of what goes on a tradie invoice, what HMRC actually requires, and how to get it right every time — without the accountant jargon.

Updated May 2026 · Based on current HMRC rules

Quick answer

A valid UK VAT invoice needs: your business name and VAT number, the date, a unique invoice number, a description of work done, your customer's name and address, the subtotal, VAT amount (20%), and the total. That's it for most tradie jobs.

Skip the guide — create one now £1

Do you need to charge VAT?

First things first — you can only charge VAT if you're registered for it. And you must register once your turnover hits £90,000 in any rolling 12-month period (that's revenue, not profit, and it's VAT-exclusive). You have 30 days from the end of the month you crossed the threshold to register.

Most full-time tradies hit this fast. If you're unsure, check your last 12 months of invoices. If they add up to £90k or more, you need to register via the HMRC Government Gateway.

Below £90k you can still register voluntarily — often worth it if you're buying significant materials, since you can reclaim the VAT.

Important

If you're not VAT registered, do not put a VAT number or VAT line on your invoice. Charging VAT when you're not registered is a serious HMRC offence.

What goes on a VAT invoice — the full checklist

HMRC distinguishes between a full VAT invoice and a simplified VAT invoice for smaller retail-style sales:

Invoice type	What you need on the invoice
Under £250	Simplified VAT invoice — your name, date, description, VAT-inclusive total, and VAT rate. Customer address not required.
Over £250	Full VAT invoice — everything above plus your customer's name and address, subtotal excluding VAT, and VAT shown separately.

For most tradie jobs the full list applies. Here's what to include:

The words "VAT Invoice" Required
Must appear on the document if you're VAT registered.
Your business name Required
Your trading name — e.g. "Smith Electrical Ltd" or just "Dave Smith Plumbing".
Your VAT registration number Required
9 digits, shown as GB123456789. Get this from your VAT registration certificate.
Invoice date and a unique invoice number Required
The date you issue the invoice, plus a sequential number for your records.
Description of work done Required
Enough detail that a customer and HMRC can understand what the supply was. "Plumbing work" is too vague — "Replace hot water cylinder, 14 Main St" is fine.
Your customer's name and address Over £250
Required for full VAT invoices. Below £250, a simplified invoice can omit this.
Subtotal (excluding VAT) Required
The amount before VAT is added.
VAT amount Required
20% of the subtotal, shown as a separate line. E.g. £150.00 VAT.
Total including VAT Required
The final amount your customer pays.
Your sort code and account number Recommended
Makes it easy for customers to pay by bank transfer.

Sample VAT invoice — what it looks like

Here's what a complete tradie invoice looks like for a full VAT invoice:

VAT Invoice

INV-2026-0142

Smith Electrical Ltd VAT No: GB123456789
[email protected]

Invoice to

John & Sarah Wilkins
14 Elm Grove
Birmingham B15 2TT

Date

15 May 2026

Payment due

29 May 2026

Description	Qty	Rate	Total
Replace consumer unit — 14 Elm Grove, Birmingham	3.5 hrs	£85/hr	£297.50
Schneider 12-way consumer unit	1	£265.00	£265.00
RCBOs × 8, MCBs × 4	12	£26.00	£312.00

Subtotal (excl. VAT)£874.50

VAT (20%)£174.90

Total (incl. VAT)£1,049.40

The maths

How to calculate VAT

UK VAT standard rate is 20%. Here's the maths for a typical job:

Labour (4 hours × £75/hr)£300.00

Materials£190.00

Subtotal (excl. VAT)£490.00

VAT (× 0.2)£98.00

Total payable£588.00

To add VAT: multiply your subtotal by 1.2. To extract VAT from a VAT-inclusive total: divide by 1.2, then subtract. TradieNotes does all of this automatically.

Flat Rate Scheme — worth knowing about

Some small tradie businesses use HMRC's VAT Flat Rate Scheme, where you pay a fixed percentage of your VAT-inclusive turnover to HMRC instead of calculating VAT on every purchase and sale individually. It can simplify your bookkeeping, but whether it saves you money depends on your material costs. Speak to an accountant before choosing this route.

Bottom line

For most tradies issuing standard invoices under normal VAT accounting, the checklist above is all you need. Get the required fields right and your invoices are HMRC compliant every time.

Quotes vs invoices — what's the difference?

A quote is a price offer before the job starts. It's not a request for payment and doesn't need to be a VAT document — though showing the VAT-inclusive total on a quote is good practice.

An invoice is issued after the work is done and is a formal, legally binding request for payment.

How long to keep records

HMRC requires VAT-registered businesses to keep records for a minimum of 6 years. If you're not VAT registered, keep records for at least 5 years after the 31 January Self Assessment deadline for the relevant tax year. Digital records are absolutely fine — PDFs in your email inbox count.

Good to know

Your invoices saved in TradieNotes count as valid digital records. You don't need to print and file paper copies.

UK VAT invoice requirements — the complete list

The term VAT invoice requirements UK refers to the specific fields HMRC requires on a VAT invoice for it to be valid. A non-compliant invoice means your customer can't reclaim VAT — which can damage business relationships and trigger HMRC scrutiny.

The UK's VAT invoice rules are set out in VAT Notice 700 and the VAT Regulations 1995. The practical requirements for tradies are straightforward once you know the key thresholds.

UK VAT invoice requirements by invoice type

HMRC sets different requirements depending on whether a full or simplified invoice applies. The £250 threshold is the key number every tradie needs to know:

Invoice type	HMRC requirements
Under £250	Simplified VAT invoice — your name, date, description, VAT-inclusive total, VAT rate. Customer name not required.
Over £250	Full VAT invoice — all of the above plus your customer's name and address, subtotal excluding VAT, VAT amount shown separately, and total including VAT.

What makes a VAT invoice invalid in the UK

Common mistakes that make a UK VAT invoice non-compliant:

Missing VAT number
Your 9-digit VAT registration number must appear on every VAT invoice. Without it, your customer cannot reclaim input VAT.
VAT not shown separately
For full VAT invoices, HMRC requires the VAT amount to appear as its own line item — not just rolled into a total.
Charging VAT when not registered
If you're not VAT registered, you cannot charge or show VAT on an invoice. This is an HMRC offence regardless of the amount involved.
Missing customer details on larger invoices
For invoices over £250, your customer's name and address are required. Many tradies skip this on repeat clients — it still needs to be there.

HMRC rule — invoice timing

You must issue a VAT invoice within 30 days of the date of supply (or receipt of payment, if earlier). Failing to do so is a technical breach of VAT requirements.

Common questions

VAT invoicing, answered.

Do I need to register for VAT as a tradie in the UK?

Yes, once your turnover exceeds £90,000 in any rolling 12-month period you must register for VAT within 30 days. This is based on your revenue excluding VAT, not your profit. Most full-time tradies hit this threshold quickly. You can also register voluntarily below £90,000 — often worth doing if you have significant material costs you want to reclaim VAT on.

What must a VAT invoice include in the UK?

A full VAT invoice needs: your business name and VAT number, the date, a unique invoice number, a description of work done, your customer's name and address, the subtotal, VAT amount (20%), and the total including VAT. For sales under £250 a simplified VAT invoice can leave out some customer details.

What is the difference between a quote and an invoice?

A quote is a price offer before the job — it tells the customer what the work will cost and is not a request for payment. An invoice is issued after the work is done and is a formal request for payment.

How do I calculate VAT on an invoice?

UK VAT is 20% (standard rate). To add VAT to a price, multiply by 1.2. So a £500 job becomes £600 including VAT, with £100 being the VAT component. To extract VAT from a VAT-inclusive total, divide by 1.2. Always show the subtotal, VAT amount, and total separately on your invoice.

How long do I need to keep invoices in the UK?

HMRC requires you to keep all business records including invoices for a minimum of 6 years from the end of the relevant VAT period, or 5 years after the 31 January Self Assessment deadline if you are not VAT registered. Digital records are fine — you don't need paper copies.

What goes on an invoice if I'm not VAT registered?

If you are not VAT registered, do not add VAT, do not show a VAT number, and do not label your document "VAT Invoice". Simply issue a standard invoice with your name, the date, a description of work, and the total amount. Once your turnover exceeds £90,000 in any 12-month period you must register for VAT with HMRC.

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Related guides

This guide is general information for UK tradies and is updated to reflect current HMRC guidance. It is not legal or tax advice. For advice specific to your situation, speak to your accountant or visit gov.uk.