Just doing my first invoice - this doesnt look in accordance with HMRC requirements to me.
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No VAT amount or rate shown
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Wording insufficient.
It could be easily mistaken for an invoice from a not VAT registered company.
If you are a supplier under the UK Domestic Reverse Charge, your invoice must meet the following criteria:
Do Not Add VAT to the Total: The amount the customer pays you should be the net amount only.
State the Amount or Rate of VAT: You must clearly show how much VAT is due under the reverse charge, or at minimum, the VAT rate (e.g., 20% or 5%).
Include a Mandatory Reference: You must state that the reverse charge applies. Common HMRC-approved wording includes:
“Reverse charge: VAT Act 1994 Section 55A applies”
“Reverse charge: Customer to pay the VAT to HMRC”.
