Invoicing and taking payment from customers

If you sell a customer a product or a service, you need to give them an invoice (bill) by law if both you and the customer are registered for VAT (a business to business transaction). An invoice is not the same as a receipt, which is an acknowledgement of payment.

Find out more about invoicing on GOV.UK, including:

what an invoice should include
types of invoice
payments and obligations

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