UK VAT Calculator & Invoice Generator
Calculate UK VAT at 20%, 5% or 0% and generate an HMRC-compliant VAT invoice — with VAT registration numbers, the rate applied and the correct legal wording.
1 · Sale details
2 · Result
3 · Invoice
A VAT invoice is generated automatically from the calculator above. Edit any field before printing or copying.
VAT INVOICE
From (seller)
Bill to (customer)
| Description | Qty | Unit price | VAT % | Amount |
|---|---|---|---|---|
| 20% | £1,000.00 |
UK VAT rates
The UK has three VAT rates: 20% standard (most goods and services), 5% reduced (domestic fuel and power, energy-saving products, children's car seats) and 0% zero-rated (most food, children's clothes, books and newspapers). Zero-rated is not the same as exempt — zero-rated supplies still count as taxable, so you stay inside the VAT system and can reclaim input VAT; exempt supplies (insurance, finance, health, education) fall outside VAT and block input VAT recovery.
When must you register for VAT?
You must register when your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period (the threshold for 2026). You can also register voluntarily below the threshold — common when most of your customers are VAT-registered businesses that can reclaim the VAT you charge. Once registered, you must charge VAT, file VAT returns (usually quarterly) and keep digital records.
Making Tax Digital
All VAT-registered businesses must follow Making Tax Digital (MTD): keep digital VAT records and submit returns through MTD-compatible software. Paper records or unbridged spreadsheets no longer meet the rules.
Construction: the domestic reverse charge
Since 1 March 2021, VAT-registered businesses in the construction supply chain (CIS) apply the domestic reverse charge: the subcontractor invoices without VAT and the contractor accounts for it instead. The invoice must state that the reverse charge applies (VAT Act 1994, Section 55A). This tool covers standard VAT invoicing — for CIS reverse charge jobs, issue a 0%-VAT invoice with the reverse charge wording instead.
What a UK VAT invoice must show
- The words "VAT invoice", a unique invoice number and the invoice date
- Your business name, address and VAT registration number
- The customer's name and address
- A description of the goods or services, quantities and unit prices
- The VAT rate applied and the VAT amount per rate, plus the total including VAT
Frequently asked questions
What is the UK standard VAT rate?
20%. It applies to most goods and services unless a reduced (5%) or zero (0%) rate specifically applies.
When do I have to register for VAT in the UK?
When your VAT-taxable turnover goes over £90,000 in any rolling 12 months. You can also register voluntarily below the threshold — common when most of your customers are VAT-registered and can reclaim the VAT.
What is the difference between zero-rated and exempt?
Zero-rated (0%) supplies — e.g. most food — still count as taxable: you stay in the VAT system and can reclaim input VAT. Exempt supplies — e.g. insurance, finance, health services — fall outside VAT: you cannot reclaim related input VAT.
What must a UK VAT invoice include?
The words "VAT invoice", a unique number and date, your name, address and VAT registration number, the customer's name and address, a description of what was supplied, the VAT rate and VAT amount per rate, and the total including VAT.
What is Making Tax Digital for VAT?
MTD requires VAT-registered businesses to keep digital records and file returns using MTD-compatible software. Paper records or unbridged spreadsheets no longer meet the rules.
Last updated: September 2026.
Disclaimer: This tool is for information only and is not professional tax advice. VAT rules change — confirm the correct rate and registration position with HMRC or a tax adviser before invoicing.