What’s legally required on an invoice in the UK?

It doesn’t matter whether your invoice goes by post, email or on WhatsApp — the rules are about what’s on it. Here’s the full list, from GOV.UK and HMRC’s VAT record-keeping guidance (checked 13/10/2026).

What every invoice must include

• a unique identification number
• your company or business name, address and contact information
• the customer’s company name (or name) and address
• a clear description of what you’re charging for
• the date the goods or service were provided (the supply date)
• the date of the invoice
• the amount or amounts being charged
• VAT amount, if applicable
• the total amount owed

Extra rules for sole traders

Show your own name and any business name you trade under. If you use a business name, you also need to give an address where legal documents can be delivered to you.

Extra rules for limited companies

Use the full company name exactly as it appears on the certificate of incorporation. If you choose to name any directors on the invoice, you must name all of them.

VAT invoices

If you’re VAT registered and selling to another VAT-registered business, you normally need to issue a full VAT invoice. HMRC’s list (VAT Notice 700/21) adds:

• a sequential invoice number
• the time of supply (tax point), and the date of issue if different
• your VAT registration number
• for each item: the quantity or extent, the VAT rate and the amount excluding VAT, and the unit price
• the total excluding VAT, and the total VAT in sterling
• any cash discount offered

For sales of £250 or less including VAT you can issue a simplified VAT invoice instead. If you’re not VAT registered, don’t show VAT at all. Where the construction reverse charge applies, the invoice must say so and show the VAT due under it, without adding it to the amount charged.

CIS invoices

If you’re a subcontractor under the Construction Industry Scheme, show labour and materials separately: the contractor deducts tax from the labour only (20% registered, 30% unregistered, nothing with gross payment status). Showing the deduction and the amount payable avoids underpayment. The full rules and a worked example are in the CIS guide.

Common invoice mistakes

• No supply date. The date of the invoice and the date the work was done are different things; both belong on it.
• Reusing or skipping numbers. Each number should be used once and the sequence should run on — cancel with a credit note rather than deleting.
• Charging VAT when you aren’t registered. Only VAT-registered businesses can charge VAT.
• A vague description. “Work carried out” won’t help you or your customer six months later; “Replaced kitchen tap and isolation valve, 14 Oak Street” will.
• Missing customer address. It’s on the legal list, and you’ll want it if you ever need to chase.

How long to keep invoices

Keep copies of every invoice you send. Self-employed records must be kept for at least 5 years after the 31 January submission deadline for the tax year; VAT records for 6 years. A PDF stored safely counts — you don’t need paper. If you invoice from your phone, make sure the copies live somewhere other than the chat, so a lost phone doesn’t take your records with it.

Good practice (not legally required, but you want it)

• a due date or payment terms, such as “payment within 14 days”
• your bank details, labelled: account name, sort code, account number, account type and the invoice number as the reference
• a pay-online link if you take card payments
• for business customers, a line noting statutory interest on late payment

Number invoices so the sequence runs on without gaps — see invoice numbering rules. Download a free invoice template with every field laid out, or make one in seconds with the free invoice generator.

FAQ

What is legally required on an invoice in the UK?

A unique invoice number; your name or business name, address and contact details; the customer’s name and address; a clear description of what you are charging for; the supply date and the invoice date; the amounts charged; any VAT; and the total owed.

Does a sole trader need a business address on an invoice?

You need to give an address and contact details. If you trade under a business name, you must also give an address where legal documents can be delivered to you.

What extra details does a VAT invoice need?

Your VAT registration number, a sequential invoice number, the time of supply, the unit price, quantity, VAT rate and amount excluding VAT for each line, and the totals excluding VAT and of VAT. Sales of £250 or less including VAT can use a simplified VAT invoice.

How long do I need to keep copies of my invoices?

If you are self-employed, at least 5 years after the 31 January submission deadline for that tax year. VAT records must be kept for 6 years. Digital copies such as PDFs are fine.

Do I have to put payment terms on an invoice?

They are not on the legal list, but you should. A due date and clear bank details are what get invoices paid on time, and for business customers they set the date from which statutory late-payment interest can run.

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