1 day consultancy

No you don't need to register unless the work is valued at over £85k (VAT registration threshold).

If you're not registered, you can't charge VAT and you can't mention VAT on your invoice at all.

Mistral001 wrote: »

Just to pedantic. I am not VAT registered and state on my invoices "that I am not VAT registered and do not charge VAT". I do it as when I sent out my first invoices without any mention of VAT, some clients would query whether my invoice included VAT. Is this a good idea or is it even legal?

I think this is a good idea and in my opinion it is legal - there are certain prescribed items that must be included on an invoice to make it a VAT Invoice, and a VAT registered company must issue a VAT invoice when it has charged VAT, but saying that " I am not VAT registered and do not charge VAT" does not make the invoice a VAT invoice, so I can't see that you are breaking the law by issuing such an invoice.

I can't find anywhere where the primary legislation or HMRC guidance says that an invoice cannot have the word VAT on it, but I might have missed it somehow, so if anyone knows where the primary legislation that states this is to be found, please let me know.