What to include on a UK invoice

An invoice is more than a bill.

It is your proof of what was agreed. It is the document the customer needs to pay you without questions. Get one field wrong and an accounts department can send the whole thing back.

Here is what UK law says every invoice must include. In plain English.

The nine things every invoice needs

GOV.UK lists nine items. Here they are.

1. A unique invoice number.

Number them in order. Never repeat a number. GOV.UK asks for a number that follows on from the last invoice. Use one sequence for the whole business, not one per customer.

2. Your business name, address and contact details.

3. The customer name and address.

Use the real business name, not a nickname.

4. A clear description of the work.

Say what you did and where. "Bathroom rewire, 12 Acacia Avenue" beats "electrical work". If a customer has to phone up to ask what a line means, they pay slower.

5. The supply date.

This is when the work was done. It is not the same as the invoice date. List the two dates separately. The supply date decides which VAT return the job falls into, so it matters.

6. The invoice date.

The day you raised the invoice.

7. The amounts charged.

Break down the lines so the customer can see what adds up.

8. The VAT amount, if you charge VAT.

9. The total amount owed.

One clear number at the bottom.

If you are a sole trader

Add two more things.

Your own name and any business name you trade under.

And an address where legal documents can reach you, if you use a business name.

If you are a limited company

Use your full company name exactly as it appears on your certificate of incorporation. Shortening it is not allowed.

If you list directors on the invoice, list every one of them. Leaving one out breaks the rules.

If you are VAT registered

The rules get stricter. There are three types of VAT invoice.

Simplified invoice. This is enough for supplies of £250 or less including VAT. It must show your name, address and VAT number, the time of supply, a description of the goods or services, the total including VAT, and the VAT rate charged. Only VAT registered businesses can issue these.

Full VAT invoice. You need this above £250. It includes everything on the simplified invoice plus the invoice date, the customer name and address, the total without VAT, the total VAT amount, the price per item without VAT, the quantity of each item, any discount rates, and the VAT rate for each item. If an item is zero rated or exempt, show clearly that no VAT is charged on it.

Modified VAT invoice. A version of the full invoice that shows values including VAT rather than without VAT. It is used for retail supplies above £250.

Two more rules that catch people out.

Only VAT registered businesses can issue VAT invoices. If you are not registered, never show VAT on an invoice.

If you are VAT registered and your customer is too, you must issue a VAT invoice within 30 days of the supply. Miss that deadline and you are in breach of the VAT rules.

The three mistakes that slow payment

Missing supply date.

The invoice date alone is not enough. Without the supply date a business customer cannot file the VAT correctly. Some will send the invoice back instead of guessing.

Reused or restarted invoice numbers.

Every number must be unique and in sequence. Gaps and restarts make your records look sloppy and invite questions from HMRC.

No payment terms.

If you do not agree a payment date with the customer, the law fills the gap. The default is 30 days. After that you can charge interest at 8 percent above the Bank of England base rate, under the Late Payment of Commercial Debts Act. Putting the due date on the invoice avoids the whole argument.

Keep your copies

Keep copies of every invoice you send for at least six years. HMRC can ask to see them. Electronic copies are fine. Keep them organised so you can find one when asked.

How PlusWise helps

PlusWise builds your invoices with the legal fields in place. Unique numbers in order. Your business details. Customer details. Line items. VAT lines when you need them. The supply date and the invoice date recorded separately.

You raise the invoice in seconds and PlusWise tracks whether it is paid. Less admin. Fewer rejected invoices.

Quick answers

Do I have to invoice if I am not VAT registered?

GOV.UK says you must give an invoice by law when both you and the customer are VAT registered. Even when it is not required, invoices are the cleanest way to keep the income records HMRC expects.

Can I use a spreadsheet for invoices?

Yes, nothing in the rules bans it. The invoice still has to include every required field. Dedicated software just makes the required fields harder to miss.

What is the difference between an invoice and a receipt?

An invoice asks for payment. A receipt confirms payment was received. Label each one clearly so the two never get confused.

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Sources checked September 2026: GOV.UK guidance on invoicing and taking payment from customers; HMRC VAT Notice 700/21 record keeping guidance on VAT invoice types and the 30 day issue rule; guidance on the Late Payment of Commercial Debts (Interest) Act 1998.