Where a VAT-registered person makes supplies of goods or services to another VAT-registered person, subject to the standard or reduced rate, they must issue a full VAT invoice as this is the customer evidence to validate input tax claims. Having said that, it is now possible for input tax claims to be allowed without documentary evidence, providing sufficient evidence of entitlement can be given to HMRC. Such claims are at HMRC ‘s discretion. There is no need to give a VAT invoice to a non-registered person unless one is requested. Full VAT invoices you issue must show: a sequential number based on one or more series which uniquely identifies the document the time of the supply the date of issue of the document (where different to the time of supply) the name, address and VAT registration number of the supplier the name and address of the person to whom the goods or services are supplied a description sufficient to identify the goods or services supplied for each description, the qu