VATREC5030 - VAT invoice: unit price
The requirement to show unit price on a VAT invoice only applies to a supply involving countable goods and services. For goods, unit price calculation is straightforward and should present no difficulty for traders to show on their invoices. With services, the unit price could be several things and can depend on what is usual in the industry, what detail the supplier wishes to show and what detail is required by the customer.
For example, the unit price of window cleaning services could be based on one of the following criteria:
- the overall price of the service; or
- the price per window, or
- the hourly rate of the window cleaner.
If it is not practical to break down the supply into countable elements, the whole of the tax exclusive price will be the unit price.