VAT Invoice Checker

Run your invoice through the checker

Enter the details from the supplier's invoice into the tool above. It checks each element HMRC expects on a valid VAT invoice and tells you, line by line, whether the document supports a VAT reclaim or needs to go back to the supplier for correction.

What makes a valid VAT invoice

You can only reclaim the VAT a supplier has charged you if you hold a valid VAT invoice as evidence. HMRC sets out exactly what that document must contain, and the requirements differ depending on the value of the supply. There are three formats: a full VAT invoice, a simplified VAT invoice and a modified VAT invoice.

A full VAT invoice is the standard document and must show all of the following:

• a unique, sequential invoice number;
• the supplier's business name, address and VAT registration number;
• the invoice date (the "time of supply" / tax point if different);
• your name and address as the customer;
• a clear description of the goods or services supplied;
• the quantity, unit price and rate of VAT for each line;
• the total amount excluding VAT (the net);
• the rate of any cash discount offered;
• the total VAT charged, shown in sterling; and
• the gross total payable.

A simplified VAT invoice is allowed when the total including VAT is £250 or less. It can drop the customer's details and some line-level breakdown, but it must still show the supplier's name, address and VAT number, the date, a description of what was supplied, the VAT rate charged on each item and the total payable including VAT. A till receipt from a VAT-registered retailer that shows a VAT number is usually a simplified invoice.

A modified VAT invoice can be used for supplies over £250 if your customer agrees; it shows the VAT-inclusive value of each line rather than the net, but otherwise carries the same information as a full invoice.

The core test the checker applies is simple to state. Validity = supplier VAT number present + invoice number + date + description + correct VAT figures shown in sterling + (for full invoices) your details as the customer. Miss any of those on a transaction that needs a full invoice and the document is not yet reclaim-ready.

One detail people forget: the VAT amount has to be expressed in pounds sterling, even if the rest of the invoice is in euros or dollars. If a supplier bills you in another currency, the sterling VAT figure must still appear on the face of the document. You can confirm a supplier's VAT registration number is genuine with our VAT number validator before you trust the invoice, and you can re-check the VAT maths with the VAT calculator.

Worked example: a £250 design invoice

Say you run a VAT-registered limited company and a freelance designer sends you an invoice for £250 net plus VAT. The standard VAT rate is 20%, so the VAT is £250 × 0.20 = £50, and the gross is £300. Because the VAT-inclusive total (£300) is above £250, this cannot be a simplified invoice. It must be a full VAT invoice.

You run it through the checker. It has the designer's name, address and VAT number, an invoice number, the date, a clear description ("logo design, 5 hours"), the £250 net, the 20% rate, the £50 VAT and the £300 total. It also shows your company name and address. Every box is ticked, so you can reclaim the £50 as input VAT on your next return.

Worked example: a £90 cafe receipt

Now imagine you buy lunch for a client meeting and the cafe gives you a till receipt for £90 including VAT. Because the total is £250 or less, a simplified invoice is fine. The receipt shows the cafe's name, address and VAT number, the date, "food and drink" and the £90 total, with the VAT rate marked against each line. That is a valid simplified VAT invoice. To find the VAT inside a gross figure at the standard rate, divide by six: £90 ÷ 6 = £15 VAT, leaving £75 net. (Watch out, though - some cafe food is zero-rated, so the actual reclaimable VAT may be lower than a flat one-sixth.)

Worked example: the invoice you must reject

A subcontractor emails a £1,200 invoice with no VAT number anywhere on it but adds "+ £240 VAT" to the total. Without a valid VAT registration number you have no evidence the supplier is registered, so you cannot reclaim that £240. The checker flags the missing VAT number, and your next step is to ask the supplier to reissue a compliant invoice - or to confirm they are not actually VAT-registered, in which case there is no VAT to reclaim at all.

When you can reclaim and when you cannot

Holding a valid invoice is necessary but not sufficient. You can normally reclaim VAT on goods and services bought wholly for your taxable business activities. You cannot reclaim VAT on most business entertainment, on a car bought for general use, or on anything used for exempt or private purposes. Where a cost is part business and part private (a mobile phone, say), you reclaim only the business proportion. HMRC explains the full VAT invoice requirements and the reclaim rules on gov.uk.

If your business uses the Flat Rate Scheme, the picture changes again: you generally cannot reclaim VAT on most purchases at all, beyond certain capital assets over £2,000. Check whether the scheme suits you with the flat rate VAT calculator before assuming an invoice's VAT is reclaimable.

Tips to keep every invoice reclaim-ready

• File the invoice, not just the bank payment. A card statement is not a VAT invoice and will not satisfy HMRC on a check.
• Scan paper receipts the day you get them - thermal till rolls fade within months. Our receipt scanner and expense tracker keep digital copies that count under Making Tax Digital.
• Chase missing VAT numbers immediately, while the supplier still remembers the job.
• Keep VAT records for at least six years.
• When you raise your own sales invoices, use a compliant template so your customers never have this problem - the invoice generator includes every required field.

Common mistakes that cost you the reclaim

• Treating a pro-forma as a VAT invoice. A pro-forma or quote is not a tax invoice; you need the real VAT invoice issued after the supply.
• Reclaiming from an order confirmation or delivery note. Neither is a VAT invoice, even if it shows a VAT figure.
• Missing the supplier's VAT number. The single most common reason a claim is disallowed. No number, no reclaim.
• Reclaiming VAT shown in a foreign currency. The VAT must be stated in sterling on the document.
• Claiming on a simplified invoice over £250. Above the £250 inc-VAT limit you need a full invoice with your details on it.
• Reclaiming 20% on zero-rated or exempt items. Check the rate actually charged line by line rather than assuming everything carries standard-rate VAT.

If you want to see how the input VAT you reclaim sets against the VAT you charge, the VAT return calculator works out the net figure you owe or are owed each quarter.

This VAT invoice checker and the examples above are estimates for guidance only and not personal tax or financial advice. For a borderline case, confirm the position with HMRC or a qualified accountant before you submit your return.