How to Write an Invoice (UK)

What's legally required on a UK invoice

HMRC sets the minimum content for an invoice. For non-VAT-registered businesses (sole traders and small limited companies), the requirements are:

For limited companies, the registered name (as on Companies House) must appear on invoices, plus the registration number and registered office address. Failure to do so can be an offence under the Companies Act.

VAT invoices have extra requirements

If you're VAT-registered, your invoice must additionally show:

• Your VAT registration number
• The tax point (the date that determines the VAT period — usually the supply date)
• A unique sequential invoice number (you may already have this)
• The VAT rate(s) applied and the VAT amount for each rate
• The total before VAT and the total VAT charged
• The total invoice amount

Reverse-charge transactions (e.g. EU services, certain construction work under the Domestic Reverse Charge) require additional wording. If you're unsure, check HMRC's VAT Notice 700 or speak to your accountant.

The practical extras that get invoices paid faster

Compliance is the minimum. To actually get paid quickly, also include:

• A specific calendar due date, not "Net 14". "Due 5 December 2025" is harder to ignore than "Net 14".
• Payment methods at the top, not buried at the bottom. Bank details, payment link, accepted cards.
• A purchase order or reference number if the client uses one — invoices without PO references go to the bottom of finance teams' queues.
• A clear breakdown of what was supplied, with quantities and unit prices where relevant.
• A polite payment terms line: "Payment due within 14 days of invoice date. Late payment may be subject to interest under the Late Payment of Commercial Debts (Interest) Act 1998."
• Contact details for queries so the client can resolve issues without delay.

Recommended invoice structure

1. Header: "Invoice", your logo, your business name and contact details, invoice number, issue date, due date.
2. Bill-to block: client name, address, PO/reference.
3. Line items: description, quantity, unit price, total per line.
4. Subtotals, VAT (if applicable), total.
5. Payment instructions: bank details (sort code, account number, account name), payment link if available, accepted methods.
6. Footer: payment terms, late-payment clause, your company number and registered office (limited companies).

Use our free UK invoice template or build one directly with the invoice generator.

Sole trader vs limited company differences

Sole traders invoice in their own name (or a registered trading name) and don't need a company number. You can include "Trading as [name]" if you use a brand different from your personal name.

Limited companies must show the full registered company name and number on every invoice. Trading names ("trading as") are allowed but the registered name must also appear.

How to send invoices

Email PDFs remain the most universally accepted method. Most accounting software (FreeAgent, Xero, QuickBooks) sends invoices directly with payment links built in — speeding payment significantly. For larger clients, you may need to upload to their procurement portal (Coupa, Tradeshift, SAP Ariba).

How long to keep invoices

HMRC requires sole traders and limited companies to keep records (including issued and received invoices) for at least 6 years for limited companies, and 5 years from the latest 31 January Self Assessment deadline for sole traders. Digital copies are fine. Store them in your accounting software or a clearly-organised cloud folder.