VAT tool · Invoices

Invoice VAT Calculator: Mixed VAT Rates on One Invoice, Saved as a PDF

Last reviewed 26 September 2026. Built around HMRC’s invoice rules in VAT Notice 700/21.

Add each item you are invoicing, pick its VAT rate, and the calculator works out the VAT line by line, groups it by rate the way HMRC expects, and builds a finished invoice you can save as a PDF. It handles 20%, 5% and 0% lines, exempt items and construction reverse charge on the same invoice, and it checks that the details a full VAT invoice needs are all there.

Invoice VAT calculator

Works out the VAT line by line and builds the invoice as you type.

Your business

Business name

VAT registration number

Leave blank if you are not VAT registered

Address

Payment terms or notes

Customer and invoice

Customer name

Customer address

Invoice number

Invoice date

Tax point, if different

The date of supply, if not the invoice date

Items

DescriptionQtyUnit price (£)VAT rateAmount

20%5%0%Exempt20% reverse charge5% reverse chargeNo VAT (not registered)

£0.00VAT £0.00

×

Add line Load example Clear all

The prices I enter already include VAT

VAT roundingEach line, to the nearest pennyOn the invoice total, rounded down

Invoice

Invoice number:

Invoice date: 27 September 2026

From

Your business name

Bill to

Customer name

Description	VAT rate	Amount excl VAT	VAT
Add a line to start

VAT at 20% on £0.00£0.00

Total excluding VAT£0.00

Total VAT£0.00

Amount due£0.00

Save as PDF

The invoice opens in a new tab with the print window. Choose “Save as PDF” as the destination. On a phone the preview hides quantity and unit price to fit the screen, but the PDF includes them. Nothing you type is uploaded or stored.

Full VAT invoice checklist

1 of 9 done

• Unique, sequential invoice number
• Invoice date
• Your name and address
• Your VAT registration number
• Customer name and address
• A description for every line
• Quantity and unit price for every line
• VAT rate and amount excluding VAT for every line
• Total excluding VAT, and total VAT in pounds sterling

What the calculator does with mixed rates

Plenty of invoices carry more than one VAT rate. A supplier to a nursery might sell children’s car seats at 5%, children’s books at 0% and an office chair at 20% on the same order. HMRC’s rules for a full VAT invoice say that, for each line, you must show the quantity, the unit price, the VAT rate and the amount before VAT. Underneath, you need the total before VAT and the total VAT, in pounds.

The calculator follows that layout. It also adds a small summary showing how much of the invoice falls under each rate and the VAT on each, which makes the invoice easier to check and easier for your customer to post to their records. Press Load example to see the nursery invoice:

The amount due is £533.00. If you add a delivery charge, it normally takes the VAT rate of the goods being delivered. Where one delivery covers goods at different rates, split the charge fairly between those rates rather than putting it all at 20%. If you are unsure of the rate for an item, check before you send the invoice; our current VAT rates guide lists the main ones.

Rounding: the two methods HMRC accepts

VAT rarely comes out to a whole penny. HMRC lets invoice traders work it out in either of two ways, as long as you use the same method consistently:

• Line by line. Work out the VAT on each line and round it to the nearest penny, or down to a tenth of a penny. The total is the sum of the lines.20p+20p+20p=60p
• On the total. Work out the VAT on the invoice total and round it down to the whole penny.59.4prounds down to59p

The two methods can give answers a penny or two apart. Three lines of £0.99 each at 20% give 20p of VAT each when rounded line by line, so 60p in total. Worked out on the £2.97 total, the VAT is 59.4p, which rounds down to 59p. Both are acceptable. Choose one, set it in the calculator, and stick with it so your records stay consistent.

Prices that already include VAT

If your prices include VAT, tick the box and the calculator strips the VAT out first. At 20%, the VAT is one sixth of a VAT inclusive price. At 5% it is one twenty first. So a £60 price at 20% contains £10 of VAT, and a £21 price at 5% contains £1. The invoice still shows each line before VAT, because that is what HMRC requires.

Exempt items and reverse charge lines

Exempt items can go on the same invoice, but they must be shown separately and carry no VAT. The calculator lists them in their own line of the summary.

Construction reverse charge is different. When the domestic reverse charge applies, you do not charge the VAT; your customer pays it straight to HMRC. HMRC’s technical guidance says the invoice must still show how much VAT is due under the reverse charge, must not include that VAT in the amount you charge, and must say clearly that the customer accounts for it. Choose “20% reverse charge” for those lines, or “5% reverse charge” for reduced rate work, and the calculator adds the wording “Reverse charge: Customer to pay the VAT to HMRC” and keeps the VAT out of the amount due. Our construction reverse charge guide explains who it applies to.

Other rules worth knowing

• Send it within 30 days. A VAT invoice should normally be issued within 30 days of the date of supply.
• Invoices of £250 or less. For supplies up to £250 including VAT, you can use a simplified invoice showing VAT inclusive totals. A full invoice is always acceptable instead.
• Discounts for paying early. If you offer one, the invoice must show the rate of the discount. VAT is due on what the customer actually pays, so add the terms in the notes box. Unless you will issue a credit note, also say that the customer can only reclaim the VAT they actually pay.
• Foreign currency. You can invoice in another currency, but the total VAT must also be shown in pounds sterling. This calculator works in pounds only.
• Check your customer’s number. If you rely on a customer’s VAT number, our VAT number checker checks its format before you use HMRC’s official service.
• Not registered? You cannot charge VAT or issue a VAT invoice. Leave the VAT number blank and choose “No VAT” for your lines, and keep an eye on the £90,000 registration threshold.

Our full guide to what a valid VAT invoice must include covers each requirement in more detail, including modified invoices and invoices for special schemes.

PDF invoices and the 2029 e invoicing change

1. TodayPDF invoices are valid, as long as they include everything a VAT invoice needs.
2. 28 October 2026The detailed timetable is due at the Autumn Budget.
3. April 2029Business to business invoices must be structured e invoices.

A PDF invoice is perfectly valid today. That changes for business to business sales from April 2029, when the government plans to require structured electronic invoices sent through the Peppol network. A PDF attached to an email will not meet that requirement. Sales to the public are not affected, and businesses that are not VAT registered will not have to use it. The detailed timetable is due at the Autumn Budget on 28 October 2026, so if you invoice other businesses, it is worth asking your accounting software provider about its plans.

Frequently asked questions

This is general information, not tax advice. Check GOV.UK or speak to an accountant about your own position.