VAT invoice template for UK venues and event caterers
HMRC is specific about what a VAT invoice must contain, and venues have one extra problem most businesses don't: the same booking can mix exempt room hire with standard-rated food, drink and service. This page walks through the fields HMRC lists, shows how to handle deposits and balances, and gives you an Excel template that works out VAT line by line.
Checked against HM Revenue & Customs guidance · last reviewed 2026-09-25
The fields HMRC lists in VAT Notice 700/21
Section 4.1 of VAT Notice 700/21 sets out what a full VAT invoice must show. None of it is optional, and missing items are the usual reason a corporate client's finance team rejects an invoice and delays payment by a month.
Two items in that list catch venues out. The first is the time of supply, which is separate from the date of issue when they differ. The second is the unit price: a single package line with no quantity or unit price does not meet the list, even if the total is right.
| Field | What it looks like on a venue invoice |
|---|---|
| Sequential invoice number | INV-2026-0582, from one or more unbroken series |
| Time of supply | Event date, or the date a deposit was received if earlier |
| Date of issue | When the invoice was created, if different |
| Supplier name, address, VAT number | Your trading name, registered address, GB VAT number |
| Customer name and address | The person or company that booked, not the guest of honour |
| Description | Wedding breakfast, three courses, 120 guests |
| Quantity and unit price | 120 x £68.00 |
| VAT rate per line | 20%, or Exempt for bare room hire |
| Total excluding VAT | Sum of the net lines |
| Total VAT in sterling | Even if you invoice a foreign client in euros |
| Cash discount rate | Only if you offer one for early payment |
Exempt room hire and 20% catering on one invoice
VAT Notice 742 says hiring out a hall or other accommodation for meetings or parties is an exempt licence to occupy, and that kitchen use, lighting and furniture can be included in that exempt hire. If your venue has opted to tax the building, the hire is standard-rated instead.
The exemption does not cover wedding facilities, or parties where you do more than supply the accommodation, for example by arranging catering or entertainment. HMRC's internal manual also says a room in a hotel or similar establishment supplied for catering is standard-rated regardless of who provides the food. In practice that means a hotel or wedding venue charges 20% on the whole wedding, while a community hall hiring out its room for a society dinner, with the society bringing its own caterer, may invoice the hire as exempt.
When both kinds of line appear on one invoice, label each one. Write 'Exempt' rather than '0%', because zero-rated and exempt are different things and your VAT return treats them differently.
If you are unsure whether a booking counts as a party package, look at what you actually do on the day. Setting out tables and handing over keys is accommodation. Taking the food order, running the bar and briefing the DJ is more than that.
VAT invoice INV-2026-0582 (balance)
Saturday wedding for 120 day guests and 150 evening guests at a country house venue in North Yorkshire, sold as a package
| Item | Qty | Rate | Tax | Amount |
|---|---|---|---|---|
| Venue hire, ceremony room and reception, 12:00 to 00:00 | 1 day | £3,500.00 | VAT 20% (wedding package) | £3,500.00 |
| Wedding breakfast, three courses | 120 guest | £68.00 | VAT 20% | £8,160.00 |
| Drinks package: arrival, half bottle of wine, toast | 120 guest | £26.00 | VAT 20% | £3,120.00 |
| Evening buffet | 150 guest | £15.00 | VAT 20% | £2,250.00 |
| Late finish extension to 01:00 | 1 hour | £450.00 | VAT 20% | £450.00 |
- Subtotal
- £17,480.00
- VAT 20% (wedding package) on £3,500.00
- £700.00
- VAT 20% on £13,980.00
- £2,796.00
- Total
- £20,976.00
- Deposit (25%)
- £5,244.00
- Balance due
- £15,732.00
- Room hire is standard-rated here because it is part of a wedding package (VAT Notice 742, paragraph 2.7).
- Deposits already invoiced and paid are deducted on the balance invoice; VAT on them was accounted for when received.
- Time of supply for the balance is the event date.
What your invoice must show in United Kingdom
| Field | Why it matters |
|---|---|
| Sequential invoice number | Listed first in VAT Notice 700/21 section 4.1; must uniquely identify the document.[1] |
| Time of supply and date of issue | Both are required where they differ; deposits create their own time of supply.[1] |
| Supplier name, address and VAT registration number | Required on every full VAT invoice.[1] |
| Customer name and address | Required, and a corporate client cannot reclaim VAT on an invoice made out to someone else.[1] |
| Description, quantity and unit price per line | HMRC requires quantity or extent, rate and amount for each description, and the unit price.[1] |
| VAT rate per line, marking exempt room hire | Bare room hire can be exempt while catering is standard-rated.[2] |
| Total excluding VAT and total VAT in sterling | Both totals are required, and VAT must be shown in pounds.[1] |
| Deposits previously invoiced | Each advance payment is a tax point, so the balance invoice charges VAT only on what remains.[3] |
Deposits and balances create separate tax points
A wedding booked 14 months ahead might produce three invoices: the deposit, a stage payment and the balance. HMRC's guidance on deposits says most deposits are advance payments that create a tax point when you receive them, and the HMRC time of supply manual treats a pre-payment intended to form part of the price as creating a tax point. The only exception is a genuine security deposit, such as a refundable damage bond.
So account for VAT on the deposit in the return for the period you received it. When you issue the balance invoice, show the full event, deduct what has already been invoiced, and charge VAT only on the remaining amount. The Excel template does this with a 'less invoiced to date' block.
If the client cancels and you keep the money, VAT stays due on the amount retained. A refundable damage deposit that you return in full is outside VAT; if you keep part of it for a broken table, treat that part as a separate charge.
Deadlines, records and digital filing
You normally have 30 days from the supply to issue a VAT invoice. Records must be kept for at least 6 years. Since April 2022 every VAT-registered business keeps digital records and files through Making Tax Digital compatible software, so your invoicing tool and your accounts need to agree line by line.
Invoice the person who contracted with you. For a wedding that is often a parent, not the couple, and for a conference it is the company. Getting the customer name wrong means the corporate client cannot reclaim the VAT, and you will be asked to reissue.
Why corporate finance teams send venue invoices back
Conference and Christmas party invoices go to accounts payable teams who check them against a purchase order and against HMRC's list. The usual reasons they bounce are predictable. The purchase order number is missing, so nobody can match it. The invoice is addressed to the person who booked rather than the legal entity, so VAT cannot be reclaimed. Or the day delegate rate appears as one lump with no quantity, and the approver wants to see how many delegates were charged.
Ask for the PO number and the invoicing entity at the quote stage and put both on the BEO, so they flow into the invoice automatically. If attendance was lower than the guaranteed minimum, show the guaranteed number on the line and a note underneath, rather than silently charging for delegates who did not turn up. It is the same money, but it gets approved in one pass.
Invoices to overseas companies raise a separate question about where the service is treated as supplied. Event admission and some services connected with land have their own place of supply rules, so check with your accountant before dropping VAT for a foreign client. Whatever currency you bill in, HMRC requires the VAT total in sterling.
Simplified invoices and the no-VAT version
For supplies of £250 or less including VAT you may issue a simplified invoice showing your details, the time of supply, a description and the total including VAT with the rate. That suits a bar tab or a small room booking, not a wedding.
If you are not VAT registered, do not show a VAT number, a VAT line or the words 'VAT invoice'. Issue a normal invoice with a single price. It is worth keeping an eye on the £90,000 threshold, because an exempt room hire business that starts selling packaged catering can cross it faster than expected.
Send invoices from one system in United Kingdom
Venura keeps bookings, quotes, invoices, deposits and receipts together for venues and caterers, in GBP with your own tax rates. Plans for United Kingdom are priced on request.
Invoice questions from United Kingdom
What must a UK VAT invoice include?
VAT Notice 700/21 lists a sequential number, the time of supply, the date of issue if different, your name, address and VAT number, the customer's name and address, a description, quantity and unit price, the VAT rate and amount per line, the total excluding VAT, the total VAT in sterling and any cash discount rate.
How do I show exempt room hire on a VAT invoice?
Put the room hire on its own line and label it 'Exempt', not '0%'. Only do this if it is bare hire of the room for a meeting or party, you have not opted to tax the building, and it is not a wedding or party package where you also arrange catering or entertainment, per VAT Notice 742.
Do I charge VAT on a wedding deposit?
Yes, in most cases. HMRC says most deposits are advance payments that create a tax point when received, so VAT is due in that period. A refundable security deposit, such as a damage bond, is the exception until you keep some of it.
How long do I have to issue a VAT invoice after an event?
Normally 30 days from the date of the supply, according to VAT Notice 700/21. You must keep VAT records for at least 6 years, and since April 2022 they must be kept digitally under Making Tax Digital.
Can I use a simplified VAT invoice for small bookings?
Yes, if the supply is £250 or less including VAT. It needs your name, address and VAT number, the time of supply, a description, and the total including VAT with the rate. Anything above £250 needs a full or modified invoice.
What if I am not VAT registered?
Issue an ordinary invoice with a single price and no VAT number, VAT line or 'VAT invoice' heading. Registration is compulsory once taxable turnover goes over £90,000 in a rolling 12 months; exempt room hire does not count towards that figure.
More templates for United Kingdom
Sources
- Record keeping for VAT (VAT Notice 700/21) (checked 2026-09-25)
- Land and property (VAT Notice 742) (checked 2026-09-25)
- VAT: instalments, deposits, credit sales (GOV.UK) (checked 2026-09-25)
- VATTOS5120: deposits and pre-payments (HMRC manual) (checked 2026-09-25)
- VATLP11700: rooms used for catering (HMRC manual) (checked 2026-09-25)
- Making Tax Digital for VAT (GOV.UK) (checked 2026-09-25)
- When to register for VAT (GOV.UK) (checked 2026-09-25)
This guide is general information, not tax or legal advice. Rules change, so confirm with your accountant or the authority linked above.
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