The following is an example of what a full VAT invoice should include, these are usually computer generated by accounting software or hand written and supplied to customers.  

The HMRC has made special allowances for cash register produced receipts, the receipt is less detailed than that above.

The receipt needs the following detail:

• your name, address and VAT registration number
  
  
• the time and date of supply (tax point)
  
  
• a description which identifies the goods or services supplied,

• and for each VAT rate applicable, the total amount payable,

when our workshop engineer programs a new register he will ensure that the receipt is in accordance with HMRC requirements. 

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