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What a VAT invoice must show
A VAT invoice must show:

•an invoice number which is unique and follows on from the number of the previous invoice - if you spoil or cancel a serially numbered invoice, you must keep it to show to a VAT officer at your next VAT inspection
•the seller's name or trading name, and address
•the seller's VAT registration number
•the invoice date
•the time of supply (also known as tax point) if this is different from the invoice date - see below
•the customer's name or trading name, and address
•a description sufficient to identify the goods or services supplied to the customer
For each different type of item listed on the invoice, you must show:

•the unit price or rate, excluding VAT
•the quantity of goods or the extent of the services
•the rate of VAT that applies to what's being sold
•the total amount payable, excluding VAT
•the rate of any cash discount
•the total amount of VAT charged
If you issue a VAT invoice that includes zero-rated or exempt goods or services, you must:

•show clearly that there is no VAT payable on those goods or services
•show the total of those values separately
If you make retail sales and you make a sale of goods or services for £250 or less including VAT you can issue a simplified VAT invoice – see the section in this guide on simplified VAT invoices.