---
title: "VAT Invoice Template: Full and Simplified Invoices"
canonical: https://luckpanda.app/templates/vat-invoice-template
language: en
updated: 2026-10-09
content: baseline
---

# VAT invoice template

**VAT invoice template: what it is** A VAT invoice is the invoice a VAT-registered business must issue to another business: it shows the VAT number, the tax point, the VAT rate per item and the VAT charged, so the customer can reclaim it. Every field HMRC requires, VAT rate on each line.

Free online tool: https://luckpanda.app/templates/vat-invoice-template (create on screen, no account needed).

## Example: a filled VAT invoice

![Filled example VAT invoice from Brackenfield Supplies Ltd to Calder Valley Nursery Ltd, with numbered notes on what goes where.](https://luckpanda.app/img/guide/en--vat-invoice-template--example.svg)

*The example in the editor above, drawn as the finished VAT invoice. Numbers mark what each part is for.*

1. The title says what the document is: a VAT invoice.
2. A unique number from a continuous series, allocated when you issue it.
3. Your business name and address, and tax number if registered.
4. Who it is for.
5. Each line: description, quantity, rate and amount.
6. Tax by rate.
7. The total in the document's currency and format.

**Worked example: the numbers behind the VAT invoice above**

| Item | Qty | Rate | Amount | Tax |
| --- | --- | --- | --- | --- |
| Ergonomic office chair, model OC-200 | 6 | £145.00 | £870.00 | £174.00 |
| Child car seat, group 1, for nursery minibus | 2 | £120.00 | £240.00 | £12.00 |
| Printed children's activity books | 30 | £6.50 | £195.00 | £0.00 |
| Subtotal |  |  | £1,305.00 |  |
| VAT 5% |  |  |  | £12.00 |
| VAT 20% |  |  |  | £174.00 |
| Total |  |  |  | £1,491.00 |

Tax is worked out per line on the amount after any discount.

## How to fill in the vat invoice

1. Enter your business name, address and VAT registration number.
2. Add the customer's name and address.
3. Set the VAT rate on each line: 20%, 5% or 0%.
4. Note the time of supply if it differs from the invoice date, then save.

## Full VAT invoice requirements

- A unique, sequential invoice number
- Your business name and address
- Your VAT registration number
- The invoice date
- The time of supply, if different from the invoice date
- The customer's name or trading name and address
- A description that identifies the goods or services
- For each item: quantity, unit price excluding VAT, VAT rate and amount excluding VAT
- Any discount offered
- Total excluding VAT, total VAT and total including VAT

## UK VAT rates

Zero-rated and exempt are not the same: zero-rated sales are taxable at 0% and count towards the registration threshold; exempt sales do not. If you invoice in another currency, the VAT must still be shown in sterling.

| Rate | Applies to (examples) |
| --- | --- |
| Standard 20% | Most goods and services |
| Reduced 5% | Domestic fuel and power, children's car seats, some energy-saving installations |
| Zero 0% | Most food, children's clothes, books and newspapers, exports of goods |
| Exempt | Insurance, most financial services, and education and health services from qualifying bodies |

## UK VAT rules for a VAT invoice

- If you are VAT-registered, a full VAT invoice shows a unique sequential number, date, time of supply if different, your name, address and VAT number, the customer's name and address, a description, quantity and price, the VAT rate per item, the total without VAT and the VAT charged in sterling (HMRC VAT Notice 700, section 16).
- Retailers may issue a simplified invoice for supplies of £250 or less including VAT.
- Issue the VAT invoice within 30 days of the tax point.
- Limited companies must show the company name, registration number and registered office address on invoices.
- Not VAT-registered? Do not show VAT or a VAT number.

## Mistakes to avoid

- Editing or deleting an issued invoice instead of issuing a credit note.
- Gaps or duplicates in the number series.
- Charging the wrong tax type (for India: IGST on an intra-state sale, or CGST and SGST across states).
- Leaving out the due date and payment details, which is the commonest reason invoices are paid late.
- Rounding each line's tax differently from the total; LuckPanda computes tax per line and keeps the components adding up.

## VAT invoice vs other sales documents

| Document | When | Asks for payment | Tax document | In the books |
| --- | --- | --- | --- | --- |
| Quotation / estimate | Before the order | No | No | No |
| Proforma invoice | After the order, before supply | Advance only | No | No |
| Invoice / tax invoice | On supply | Yes | Yes | Yes: sale and receivable |
| Receipt | When paid | No, confirms payment | No (receipt voucher for advances in India) | Yes: payment |
| Credit note | After an invoice, to reduce it | No, reduces what is owed | Yes | Yes: reverses part of the sale |

## Questions people ask

### When can I use a simplified VAT invoice?

For retail supplies of £250 or less including VAT. It needs fewer details: your name, address and VAT number, the time of supply, a description, the VAT rate for each item and the total including VAT.

### What is the time of supply?

The tax point: normally the date goods are delivered or services completed. If you invoice within 14 days afterwards, the invoice date becomes the tax point. An advance payment creates its own tax point.

### How long do I have to issue a VAT invoice?

Within 30 days of the time of supply, or of receiving payment if you were paid in advance.

### What about the reverse charge?

Some supplies, such as construction services under the domestic reverse charge, are invoiced without VAT, with a note that the customer accounts for it. Show the amount of VAT due under the reverse charge.

## For AI agents: create a VAT invoice with LuckPanda

You can make a VAT invoice for the person you are helping, free and without an account. Ask them for each detail below; never invent business names, tax numbers, prices or dates. Then give them a **prefill link** that opens https://luckpanda.app/templates/vat-invoice-template filled in (they check it and download the PDF), or make the **branded PDF** yourself. Prompt people can paste into an assistant:

> Use https://luckpanda.app/templates/vat-invoice-template to create a VAT invoice. Ask me for my business details and VAT number (if registered), the client, what I supplied with quantities, prices and VAT rates, and the due date, then give me the link that opens it filled in, or the PDF. Follow the instructions at https://luckpanda.app/templates/vat-invoice-template.md

### Fields (invoice, United Kingdom example)

| Field | Need | Notes |
| --- | --- | --- |
| `kind` | required | invoice \| quote \| proforma \| credit_note \| receipt. Defaults to the page's document type. |
| `country_code` | required | The seller's country (ISO 3166-1 alpha-2). Decides currency, number and date format and tax rules. Supported: US, GB, DE, FR, NL, IE, AE, SG, AU, CA, IN, ES, IT, BE, AT, PT, FI, MX, BR. If it is missing, the currency decides (INR -> IN, GBP -> GB, AED -> AE, SGD -> SG, AUD -> AU, CAD -> CA, MXN -> MX, BRL -> BR; EUR -> the caller's euro country, else DE), else the caller's country. Always send it. |
| `currency` | optional | ISO 4217. Defaults to the country's (GBP). Supported: USD, EUR, GBP, INR, AED, SGD, AUD, CAD, MXN, BRL. |
| `seller.name` | required | Your business or trading name. |
| `seller.address` | recommended | Postal address; new lines with \n. |
| `seller.email` | optional | Shown on the document. |
| `seller.tax_id` | recommended | VAT number if VAT-registered (e.g. GB123456789). Leave it out if not registered and charge no VAT. |
| `buyer.name` | required | The client or customer. |
| `buyer.address` | recommended | Billing address. |
| `buyer.email` | optional | Used later if the person sends it from LuckPanda. |
| `buyer.tax_id` | optional | Buyer VAT number, for business clients (and for the reverse charge on cross-border EU services). |
| `buyer.country_code` | optional | The buyer's country, if different from yours. |
| `issue_date` | optional | YYYY-MM-DD. Defaults to today. |
| `due_date` | optional | YYYY-MM-DD. Default 14 days after the issue date. |
| `lines` | required | 1 to 100 lines. |
| `lines[].description` | required | What was supplied (at most 500 characters). |
| `lines[].quantity` | required | Decimal as a string, up to 6 decimals ("1", "2.5"). |
| `lines[].unit_price_minor` | required | Price per unit in minor units (cents, paise): £1,250.50 is 125050. Or send lines[].unit_price in major units ("1250.50") instead. |
| `lines[].tax_rate_bp` | optional | Tax rate in basis points (18% = 1800). Or lines[].tax_percent (18). Default 0. |
| `lines[].unit_code` | optional | unit \| hour \| day \| month \| item. Default unit. |
| `lines[].discount_minor` | optional | Discount on the line, minor units (or lines[].discount in major units). |
| `notes` | optional | Shown on the document (at most 2000 characters). |
| `terms` | optional | Payment terms and bank details (at most 2000 characters). |

Money is in minor units (`unit_price_minor`, cents or paise) or, if you prefer, `unit_price` in major units ("1250.50"). Tax is `tax_rate_bp` (18% = 1800) or `tax_percent`. Dates are YYYY-MM-DD. Text is plain text: HTML is shown as typed, never rendered. Logos and document numbers are not accepted from links.

### Country rules

This page makes United Kingdom documents: currency GBP, VAT, seller tax ID "VAT number" (e.g. GB123456789). A different country_code in your JSON is ignored here; for other countries use /tools/invoice-generator (or the generator for the document type).

**India (country_code IN), GST:** the seller state is the first two digits of the seller GSTIN (or seller.state_code). Seller state = place of supply: CGST + SGST, each half the rate. Another state: IGST. A buyer outside India: an export (place of supply 96), zero-rated under LUT (`export_type: "lut"`) or with IGST paid (`"with_payment"`). If the seller state is unknown, GST is shown unsplit until it is given. Add HSN (goods) or SAC (services) codes per line.

**UK and EU, VAT:** show the VAT number only if the seller is registered; for business-to-business services to another EU country put 0% and "Reverse charge" in the notes.

Full rules for any type and country: `GET https://luckpanda.app/api/public/rules?document_type=invoice&country=GB` or the MCP tool `get_document_rules`.

### Example document (JSON)

```json
{
  "kind": "invoice",
  "currency": "GBP",
  "country_code": "GB",
  "seller": {
    "name": "Brackenfield Supplies Ltd",
    "email": "sales@brackenfield.example",
    "address": "Unit 9, Riverside Trading Estate\nSheffield S9 0XX",
    "country_code": "GB",
    "tax_id": "GB 000 0000 00"
  },
  "buyer": {
    "name": "Calder Valley Nursery Ltd",
    "email": "accounts@acme.example",
    "address": "3 Mill Bank\nHebden Bridge HX7 0XX",
    "country_code": "GB"
  },
  "issue_date": "2026-10-09",
  "due_date": "2026-11-08",
  "lines": [
    {
      "description": "Ergonomic office chair, model OC-200",
      "quantity": "6",
      "unit_code": "item",
      "unit_price_minor": 14500,
      "tax_rate_bp": 2000
    },
    {
      "description": "Child car seat, group 1, for nursery minibus",
      "quantity": "2",
      "unit_code": "item",
      "unit_price_minor": 12000,
      "tax_rate_bp": 500
    },
    {
      "description": "Printed children's activity books",
      "quantity": "30",
      "unit_code": "item",
      "unit_price_minor": 650,
      "tax_rate_bp": 0
    }
  ],
  "notes": "Time of supply: 3 October (date of delivery).",
  "terms": "Payment due within 30 days by bank transfer. Please quote the invoice number."
}
```

### 1. Prefill link (no API call)

Put the JSON in `?doc=`, as base64url (UTF-8) or as URL-encoded raw JSON. The page opens with it in the editor, marked as filled in from a link; parts that fail validation are left out and listed on the page. Example:

https://luckpanda.app/templates/vat-invoice-template?doc=eyJraW5kIjoiaW52b2ljZSIsImN1cnJlbmN5IjoiR0JQIiwiY291bnRyeV9jb2RlIjoiR0IiLCJzZWxsZXIiOnsibmFtZSI6IkJyYWNrZW5maWVsZCBTdXBwbGllcyBMdGQiLCJlbWFpbCI6InNhbGVzQGJyYWNrZW5maWVsZC5leGFtcGxlIiwiYWRkcmVzcyI6IlVuaXQgOSwgUml2ZXJzaWRlIFRyYWRpbmcgRXN0YXRlXG5TaGVmZmllbGQgUzkgMFhYIiwiY291bnRyeV9jb2RlIjoiR0IiLCJ0YXhfaWQiOiJHQiAwMDAgMDAwMCAwMCJ9LCJidXllciI6eyJuYW1lIjoiQ2FsZGVyIFZhbGxleSBOdXJzZXJ5IEx0ZCIsImVtYWlsIjoiYWNjb3VudHNAYWNtZS5leGFtcGxlIiwiYWRkcmVzcyI6IjMgTWlsbCBCYW5rXG5IZWJkZW4gQnJpZGdlIEhYNyAwWFgiLCJjb3VudHJ5X2NvZGUiOiJHQiJ9LCJpc3N1ZV9kYXRlIjoiMjAyNi0xMC0wOSIsImR1ZV9kYXRlIjoiMjAyNi0xMS0wOCIsImxpbmVzIjpbeyJkZXNjcmlwdGlvbiI6IkVyZ29ub21pYyBvZmZpY2UgY2hhaXIsIG1vZGVsIE9DLTIwMCIsInF1YW50aXR5IjoiNiIsInVuaXRfY29kZSI6Iml0ZW0iLCJ1bml0X3ByaWNlX21pbm9yIjoxNDUwMCwidGF4X3JhdGVfYnAiOjIwMDB9LHsiZGVzY3JpcHRpb24iOiJDaGlsZCBjYXIgc2VhdCwgZ3JvdXAgMSwgZm9yIG51cnNlcnkgbWluaWJ1cyIsInF1YW50aXR5IjoiMiIsInVuaXRfY29kZSI6Iml0ZW0iLCJ1bml0X3ByaWNlX21pbm9yIjoxMjAwMCwidGF4X3JhdGVfYnAiOjUwMH0seyJkZXNjcmlwdGlvbiI6IlByaW50ZWQgY2hpbGRyZW4ncyBhY3Rpdml0eSBib29rcyIsInF1YW50aXR5IjoiMzAiLCJ1bml0X2NvZGUiOiJpdGVtIiwidW5pdF9wcmljZV9taW5vciI6NjUwLCJ0YXhfcmF0ZV9icCI6MH1dLCJub3RlcyI6IlRpbWUgb2Ygc3VwcGx5OiAzIE9jdG9iZXIgKGRhdGUgb2YgZGVsaXZlcnkpLiIsInRlcm1zIjoiUGF5bWVudCBkdWUgd2l0aGluIDMwIGRheXMgYnkgYmFuayB0cmFuc2Zlci4gUGxlYXNlIHF1b3RlIHRoZSBpbnZvaWNlIG51bWJlci4ifQ

Or use simple parameters for the common fields:

| Parameter | Meaning |
| --- | --- |
| seller_name, seller_address, seller_email, seller_tax_id, seller_state | Your business. seller_state: Indian GST state code or name. |
| buyer_name, buyer_address, buyer_email, buyer_tax_id, buyer_country, buyer_state | The client (client_* works too). |
| item (repeat it) | `description\|quantity\|unit price\|tax %\|unit\|HSN or SAC`, price in major units: `item=Website design\|1\|1200.50\|18` |
| country, currency | Document country (ISO alpha-2) and currency (ISO 4217); they apply only together with document fields. |
| kind | invoice, quote, proforma, credit_note or receipt (default: the page's). |
| issue_date, due_date | YYYY-MM-DD. |
| notes, terms | Plain text. |
| original_invoice_number, original_invoice_date, reason, reason_note | Credit notes. |
| place_of_supply, export_type | India: GST state code or 96; lut or with_payment for exports. |

https://luckpanda.app/templates/vat-invoice-template?seller_name=Brackenfield%20Supplies%20Ltd&seller_tax_id=GB%20000%200000%2000&buyer_name=Calder%20Valley%20Nursery%20Ltd&item=Ergonomic%20office%20chair%2C%20model%20OC-200%7C6%7C145.00%7C20%7Citem

**Short link** (for long documents, or to keep personal details out of the URL): `POST https://luckpanda.app/api/public/drafts` with `{"page": "vat-invoice-template", "doc": {...}}` returns `{"url": "https://luckpanda.app/d/<id>", "totals": {...}, "missing": [...], "ignored": [...]}`. Links open for 7 days; at most 60 per hour per network.

```bash
curl -s -X POST https://luckpanda.app/api/public/drafts -H 'content-type: application/json' \
  -d '{"page":"vat-invoice-template","doc":{"kind":"invoice","currency":"GBP","country_code":"GB","seller":{"name":"Brackenfield Supplies Ltd","email":"sales@brackenfield.example","address":"Unit 9, Riverside Trading Estate\nSheffield S9 0XX","country_code":"GB","tax_id":"GB 000 0000 00"},"buyer":{"name":"Calder Valley Nursery Ltd","email":"accounts@acme.example","address":"3 Mill Bank\nHebden Bridge HX7 0XX","country_code":"GB"},"issue_date":"2026-10-09","due_date":"2026-11-08","lines":[{"description":"Ergonomic office chair, model OC-200","quantity":"6","unit_code":"item","unit_price_minor":14500,"tax_rate_bp":2000},{"description":"Child car seat, group 1, for nursery minibus","quantity":"2","unit_code":"item","unit_price_minor":12000,"tax_rate_bp":500},{"description":"Printed children'\''s activity books","quantity":"30","unit_code":"item","unit_price_minor":650,"tax_rate_bp":0}],"notes":"Time of supply: 3 October (date of delivery).","terms":"Payment due within 30 days by bank transfer. Please quote the invoice number."}}'
```

### 2. Branded PDF (no sign-in)

`POST https://luckpanda.app/api/public/pdf` with `{"doc": {...}}` (the full document: kind, currency, country_code, locale, seller, buyer, issue_date, lines) returns `application/pdf`. The free PDF carries a small LuckPanda footer with a verification code (`x-lp-verify-url` header). Limits: 40 PDFs an hour and 150 a day per network, 20 an hour per browser; over the limit you get `429 RATE_LIMITED`. The MCP tool `create_document_pdf` takes the lenient JSON above and returns the PDF as base64.

```bash
curl -s -X POST https://luckpanda.app/api/public/pdf -H 'content-type: application/json' \
  -d '{"doc":{"kind":"invoice","currency":"GBP","country_code":"GB","locale":"en-GB","seller":{"name":"Brackenfield Supplies Ltd","email":"sales@brackenfield.example","address":"Unit 9, Riverside Trading Estate\nSheffield S9 0XX","country_code":"GB","tax_id":"GB 000 0000 00"},"buyer":{"name":"Calder Valley Nursery Ltd","email":"accounts@acme.example","address":"3 Mill Bank\nHebden Bridge HX7 0XX","country_code":"GB"},"number":null,"issue_date":"2026-10-09","due_date":"2026-11-08","lines":[{"description":"Ergonomic office chair, model OC-200","quantity":"6","unit_code":"item","unit_price_minor":14500,"tax_rate_bp":2000},{"description":"Child car seat, group 1, for nursery minibus","quantity":"2","unit_code":"item","unit_price_minor":12000,"tax_rate_bp":500},{"description":"Printed children'\''s activity books","quantity":"30","unit_code":"item","unit_price_minor":650,"tax_rate_bp":0}],"notes":"Time of supply: 3 October (date of delivery).","terms":"Payment due within 30 days by bank transfer. Please quote the invoice number."}}' -o vat-invoice-template.pdf
```

### 3. MCP server (no auth)

Streamable HTTP at `https://luckpanda.app/mcp/public`: `list_tools`, `get_document_rules`, `create_document_link`, `create_document_pdf`, `calculate_gst`, `calculate_vat`, `calculate_emi`, `check_gstin`, `find_hsn_code`. Install: https://luckpanda.app/agents.

### What needs a LuckPanda account

Agents propose; people decide. Nothing made here is issued, sent or paid by an agent. The person signs in free to keep going:

- **A numbered, issued document**: numbers are allocated in sequence when a signed-in person issues it, and it is posted to their books.
- **Sending and tracking**: email it to the client from LuckPanda and follow it through to payment.
- **Payment links** and automatic reminders.
- **Verifications** (GSTIN and other registry checks) and e-invoicing.
- **The clean PDF** without LuckPanda branding (the Sales module).
- **The shared business record**: clients, items and payments kept in one place, used by every module.

Sign in: https://luckpanda.app/signin. Pricing: https://luckpanda.app/pricing.md. All agent options: https://luckpanda.app/agents.md.