![]() ![]() Itemised pricing and VAT can be simplified to the following:.If you are a VAT-registered business and the value you are invoicing is less than £250, you have the option of issuing a VAT simplified invoice. The total amount of VAT chargeable – you can invoice in any currency you like but the VAT chargeable must always be shown in sterling.Rate of VAT charged per item – where items are zero-rated or exempt, it must be clear that there is no VAT charged on those items.VAT number – every invoice must show your VAT registration number. ![]() If you cancel or credit an invoice, you must retain a copy for your records
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