Guides / Invoicing
What must an invoice include in the UK?
Use this checklist before you send an invoice. For the full process, read how to write an invoice in the UK.
Required invoice details
- A unique identification number
- Your business name, address and contact information
- The customer’s name and address
- A clear description of the goods or services
- The supply date and invoice date
- The amounts charged, VAT amount if applicable, and total owed
Sole traders and limited companies
Sole traders must also show their own name and any business name used. If using a business name, include an address where legal documents can be delivered. A limited company must show its full registered company name. If directors are named on the invoice, GOV.UK says all directors must be named. See GOV.UK’s sole trader and limited company guidance.
VAT invoices
VAT invoices require more detail than the general list, including the supplier’s VAT registration number, tax point and VAT breakdown. If both supplier and customer are VAT registered, consult HMRC’s full VAT invoice rules before issuing one. The free browser tool supports the common full VAT invoice fields, including a tax point and a rate shown against each item. It supports one VAT rate per invoice; use another tool for mixed-rate invoices. Check unusual supplies and any extra requirements against HMRC guidance before sending.
Useful additions
A payment due date, bank details or payment instructions, customer purchase order number, and item quantities and unit prices can prevent avoidable questions. These are practical suggestions, not a substitute for the required information above.
Quick check before sending
Can the customer tell who issued it, who owes payment, what was supplied, when, for how much and how to identify this invoice? Then check any sole trader, company and VAT details that apply.