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What Counts as a Valid VAT Purchase Invoice?
To reclaim input VAT you normally need a valid VAT invoice from a VAT-registered supplier — and the details it must show depend on whether the total is £250 or less, or over £250.
By In Front Accounting · 30 October 2026
| Required detail | £250 or less (incl. VAT) | Over £250 |
|---|---|---|
| Date | Required on both invoice types | Required on both invoice types |
| Supplier VAT number | Required on both invoice types | Required on both invoice types |
| Company name (customer) | Not normally required on a simplified invoice | Required |
| Supplier name and address | Required on both invoice types | Required on both invoice types |
| VAT broken down separately | Not normally required on a simplified invoice | Required |
| VAT percentage / rate | Required on both invoice types | Required on both invoice types |
- Full VAT invoice (over £250): normally also shows your business address, a unique sequential invoice number, descriptions and quantities, unit prices, the total excluding VAT and the tax point.
- Simplified invoice (£250 or less): needs a description of what you bought and the VAT-inclusive total.
This table is only a quick guide — it is not the complete invoice checklist. See HMRC VAT Notice 700/21 for the full record-keeping rules.
Want confidence in every VAT claim?
In Front Accounting can review your purchase records and VAT returns.
Read more: the UK VAT guide and our VAT returns service.
Last reviewed 30 October 2026. General UK VAT guidance, not personalised advice. Official source: VAT Notice 700/21. Check current HMRC guidance for your circumstances.