A mixed-supply invoice is what you send when a single sale bundles items that fall under different VAT rates. If you sell, say, a book and a consulting session in one go, you can't lump everything under one rate — each line needs its own. Getting this right keeps your VAT return clean and spares you a correction later.
What to include
Every valid mixed-supply invoice should carry: 1. a per-line VAT rate; 2. a clear item description; 3. separate subtotals per rate; 4. the total VAT per band; and 5. your VAT number. Miss any of these and the document gets harder to enforce — and for VAT, it can become invalid.
How the tax/calculation works
When one sale combines items with different VAT rates, each line must carry its own rate. Don't blend them into a single average; allocate correctly per item. The standard rate applied here is 19%. When you bill business customers in another country, check before you finalise the total whether the reverse-charge or zero-rating rule applies.
Example line items
Invoice
mixed-supply invoice
- Invoice no.
- INV-2026-014
- Date
- 2026-07-15
From
Your Company
123 Business Rd, Your City
To
Client Name
Client Company, Client City
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Books (reduced rate) | 5 | $20.00 | $100.00 |
| Consulting (standard) | 2 | $150.00 | $300.00 |
- Subtotal
- $400.00
- Tax (19%)
- $76.00
- Total
- $476.00
Notes
Lines are rated individually. Please note the different VAT applied per item.
Example preview — not a real invoice
A typical mixed-supply invoice lists lines like: Books (reduced rate) (5 x $20); Consulting (standard) (2 x $150). Always show the quantity, unit price, and tax amount on each line so the grand total is transparent and easy to verify.
Practical tips
Keep it simple and defensible: 1. Group lines by rate so the VAT is obvious. 2. Check reduced-rate eligibility per item — books often qualify, consulting usually doesn't. 3. Keep the allocation defensible if you're ever audited. Consistent numbering, clear payment terms, and prompt delivery reduce late payments and build trust.
Mixed-supply billing is mostly about discipline — one rate per line, nothing averaged. Get the lines right and the totals take care of themselves. You can build one in moments with the invoice generator if you'd rather not juggle the bands by hand.