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If you are registered for VAT, whether the business is a limited company or a sole trader, you must also put the following information on your invoices:
If you are selling to an individual customer or a non-VAT registered company in another European Union (EU) country, you must pay VAT. However, if the customer is a VAT-registered company in another EU country, you do not charge VAT, but you must:
Your evidence can include a number of different documents – eg the customer’s order or your sales invoice. It must clearly identify the:
If you cannot fulfil these conditions, you will have to pay VAT at the appropriate UK rate. It’s best to set up records and invoice correctly for VAT from the time your business starts. You may find it useful to set up a pro forma invoice. A pro forma invoice can be an invoice drawn up by you and sent to the buyer to confirm the details of a contract, or a polite reminder to the buyer that a debt will be due for payment.