What Must an Invoice Show for a VAT431NB Claim?

For a VAT431NB claim, HMRC requires a valid VAT invoice for each purchase. The invoice must show the supplier's name, address and VAT registration number, the invoice date, a description of the goods, the quantity, the net amount, the VAT rate and the VAT amount. For invoices above £250, HMRC also requires your name and address on the invoice. A card receipt or bank statement is not a VAT invoice and is not sufficient on its own.

100%

Why this matters

Any purchase without a valid VAT invoice is 100% excluded from your claim. On a project where £8,000 of materials were paid for with a card but no VAT invoice was issued, that is £1,333 in unrecoverable VAT — not because the items were ineligible, but because the evidence does not meet HMRC's standard.

The key distinctions

Full VAT invoice — required for purchases over £250

Must show: supplier name, address and VAT number; invoice date; your name and address; description and quantity of goods; net amount, VAT rate, VAT amount and gross total. This is the standard for most merchant and supplier invoices.

Simplified VAT invoice — acceptable for £250 or under

For purchases of £250 or less, a simplified VAT invoice showing the supplier's VAT number and the VAT-inclusive price is acceptable. Till receipts from VAT-registered merchants often meet this standard.

Not sufficient — card receipt or bank statement

A credit or debit card receipt showing only the total amount paid is not a VAT invoice. A bank statement entry is not a VAT invoice. Both may be useful as supporting evidence but cannot replace the VAT document.

Not sufficient — invoice in someone else's name

An invoice addressed to your builder or another person rather than to you is not evidence of VAT paid by you on goods supplied to you. Where goods were bought directly, the invoice should be in your name.

Practical checklist

Check every invoice for the supplier's name, address and VAT registration number
Check invoices over £250 include your name and address
Ensure each invoice clearly describes the goods supplied (not just 'goods' or 'materials')
Request a proper VAT invoice from any merchant who only provided a till receipt for purchases over £250
Check online merchant accounts (Screwfix, Toolstation, Travis Perkins) — full VAT invoices are usually available to download
File invoices chronologically so you can demonstrate all purchases were made before completion
Do not rely on bank or card statements as evidence of VAT paid

HMRC notice references

HMRC Notice 700 Section 16—VAT invoices — content requirements

HMRC VAT431NB notes—Evidence — valid VAT invoices and receipts

VATBuild is not affiliated with HMRC. References to HMRC publications are for informational purposes. Always consult a qualified tax adviser before submitting a reclaim.

How VATBuild helps

What VATBuild checks for this situation

VATBuild checks each uploaded invoice for the required fields: supplier name and VAT number, invoice date, description of goods, and net/VAT/gross amounts. It flags invoices that are missing key information and identifies invoices above £250 that do not show your name and address — giving you time to request corrected or duplicate documents before your claim deadline.

Missing invoices — can I still claim?What can I claim on VAT431NB?Full new build VAT guide