Rules on invoices

[eteb3]

Hi all

GOV.UK has some guidance on what info must be included on an invoice:
https://www.gov.uk/invoicing-and-taking-payment-from-customers/payment-obligations

It doesn't reference the underlying law/regulations. Does anyone know where to find that?

Thanks.

 

[MyAccountantOnline]

Hi all

GOV.UK has some guidance on what info must be included on an invoice:
https://www.gov.uk/invoicing-and-taking-payment-from-customers/payment-obligations

It doesn't reference the underlying law/regulations. Does anyone know where to find that?

Thanks.

This link shows what must be shown on a VAT invoice https://www.gov.uk/vat-record-keeping/vat-invoices

 

[eteb3]

Thanks, and sorry - I shared the wrong link.

This is the relevant sub-page:
https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include

It's the legals underlying these requirements I'm interested in. eg, the Business (Names) Regulations 2015 don't require a company to include its address on an invoice, but here it says they must. Likewise various other bits of info - is this merely good practice, or is it a legal requirement?

 

[Mr D]

These may help.

Company Information Requirements on an Invoice | UK Business Forums

Does the company registration number need to be included on a Ltd company invoice | AccountingWEB

 

[Spur Support Services]

The UK law is at:
VAT Act 1994, Schedule 11, Section 58 and the VAT Regulations 1995 Part III as linked below.

https://www.legislation.gov.uk/uksi/1995/2518/part/III/made

However, as VAT is an EU tax, other EU jurisdictions have the same requirements.

 

[DontAsk]

The UK law i

For VAT invoices.