We have identified issues where contractors have included VAT on their invoices despite not being registered for VAT with HMRC. EBs are advised to ensure that all contractor invoices which include a VAT charge also include the contractors VAT registration number. Invoices which include VAT but do not have a registration number should not be paid and should be referred to the contractor for clarification.

If you have suspicions about a VAT number on an invoice, you can check if the registration is genuine on the following link: https://www.gov.uk/check-uk-vat-number

Various organisations also issue guidance on what details should be included on an invoice. A small sample of guidance issued is included below. EBs may wish to carry out further investigations if they are unsure of an invoice or contractor prior to making any payments.

HMRC VAT guide (VAT Notice 700)

You must show the following details on any VAT invoice you issue:

• – a sequential number based on one or more series which uniquely identifies the document
• – the time of the supply (tax point)
• – the date of issue of the document (where different to the time of supply)
• – your name, address and VAT registration number — you may issue invoices under a trading name, but you must show the name and address under which you’re registered for VAT somewhere on the document
• – the name and address of the person to whom the goods or services have been supplied (your customer)
• – a description sufficient to identify the goods or services supplied
• – for each description, the quantity of the goods or the extent of the services, the rate of VAT, and the amount payable excluding VAT — this can be expressed in any currency
• – the gross total amount payable, excluding VAT — this can be expressed in any currency
• – the rate of any cash discount offered
• – the total amount of VAT chargeable — this must be expressed in sterling
• – the unit price (read paragraph 16.3.2)

Heritage Fund / National Lottery

Invoices must have:

• – an invoice number
• – the date they were raised
• – the date payment is expected and the payment terms
• – how payment is made and to who
• – company details including, name, address, email address, telephone number, Company number, VAT registration number (if VAT registered)
• – a description of the services provided
• – the gross (without VAT), VAT amount if VAT registered and the net (total) amount due

Charity Commission

Your invoice must include:

• – a unique identification number
• – your company name, address and contact information
• – the company name and address of the customer you’re invoicing
• – a clear description of what you’re charging for
• – the date the goods or service were provided (supply date)
• – the date of the invoice
• – the amount(s) being charged
• – VAT amount if applicable
• – the total amount owed

If you’re a sole trader, the invoice must also include:

• – your name and any business name being used
• – an address where any legal documents can be delivered to you if you are using a business name

If your company is a limited company, you must include the full company name as it appears on the certificate of incorporation.