VAT invoices from 1 October

From 1 October, the identifying number on a VAT invoice must be from a series which is unique and sequential. Traders can continue to use letters in an invoice number series, use an arbitrary number to start a sequence and to run separate sequences of numbers for different types of customer.

Where supplies are made by a UK trader to a business in another EU member state, the supply is exempt, zero rated or subject to the reverse charge procedure under UK VAT rules, and the recipient business requests an invoice, the UK trader must indicate on the invoice the UK VAT status of the supply. The trader is afforded discretion in the form of words used to indicate the appropriate status.

Regulation 14 of the Value Added Tax Regulations (SI 1995/2518), dealing with the contents of a VAT invoice, is amended accordingly.