QwilverlyWhat must a UK invoice include?
Use this sole trader checklist before you send an invoice. It covers the required details, the extra information on a VAT invoice, and wording that helps you get paid on time.
The short answer
A UK invoice should identify you, your customer, what you supplied, when you supplied it, how much it costs and when it was issued. If you are a sole trader trading under a business name, include your own name as well as that trading name, and an address where legal documents can be delivered.
Quick check: if your invoice has a unique number, both parties' details, a clear description, supply and invoice dates, line amounts, any applicable VAT and the total owed, you have covered the core list from GOV.UK.
What every UK invoice should show
| Item | What to include |
|---|---|
| 1. A unique invoice number | Use a sequential series such as INV-001 or 2026-001. Each invoice needs its own identifier; do not recycle numbers. |
| 2. Your details | Your name, address and contact information. If you use a business name, show your own name too, plus an address where legal documents can be delivered. |
| 3. Your customer's details | The customer's name and address. For a company, use the legal or trading name they gave you and the right billing address. |
| 4. A clear description | Say what you supplied, not just “services”. For example: “Three-page website design and build, agreed 10 September 2026”. |
| 5. The supply date | The date the goods or service were provided. This can differ from the date you issue the invoice. |
| 6. The invoice date | The date the invoice was issued or sent. |
| 7. The amounts charged | Show each line item and its amount. Include quantities, units or an hourly/day rate where that makes the charge understandable. |
| 8. VAT and the total | Show the VAT amount if applicable, then the total amount owed. If you are not VAT-registered, do not add VAT to your invoice. |
This is a practical summary, not a substitute for checking the current HMRC guidance for your situation.
Your name matters if you use a business name
A sole trader is not a limited company. If you invoice as “North Star Design” but your legal name is Alex Morgan, show both: North Star Design — Alex Morgan. Also include an address where legal documents can be delivered.
Do not add a Companies House number: sole traders do not have one. You can include your UTR or bank details if useful or requested, but they are not part of the core GOV.UK invoice list.
What changes when you are VAT-registered?
A VAT invoice contains more information. HMRC's VAT Notice 700 says it should include:
- a sequential number that uniquely identifies the document;
- the tax point (time of supply) and, if different, the issue date;
- your name, address and VAT registration number;
- your customer's name and address;
- a description identifying the goods or services;
- for each VAT rate, the net amount, the rate applied and the VAT amount; and
- the total amount payable, excluding VAT and including VAT.
Use the right VAT treatment for the supply. If you are not registered, keep the invoice simple and do not show a VAT amount as if it were tax you have collected.
Read HMRC VAT Notice 700 for the full rules and exceptions.
Numbering, payment terms and late payment
Agree payment terms before you start, then put them clearly on the invoice: for example, “Payment due within 14 days of the invoice date.” Add the due date, your preferred payment method and the reference the customer should use.
Do not rely on “please pay promptly”. A specific due date makes follow-up much easier. If you do not agree a payment date with another business, statutory rules can make payment overdue 30 days after the customer receives the invoice or you deliver the goods or service, whichever is later.
For commercial debts, late-payment law may allow statutory interest and fixed compensation. See our guide to chasing a late payment without losing the client before adding legal wording to your process.
A simple sole trader invoice
| Field | Example |
|---|---|
| Invoice number / date | INV-2026-014 · 20 September 2026 |
| Supplier | North Star Design · Alex Morgan · 14 Example Road, Leeds LS1 1AA · [email protected] |
| Customer | Brightside Café Ltd · 8 Market Street, Leeds LS2 2BB |
| Supply | Brand refresh: logo tidy-up and menu artwork · supplied 18 September 2026 |
| Amount due | 1 × brand refresh at £650.00 · VAT not charged · Total due £650.00 |
| Terms | Payment due within 14 days, by 4 October 2026. Bank transfer: use INV-2026-014 as the reference. |
The example uses made-up details. Replace them with your own identity, customer details and payment instructions.
Build an invoice in under two minutes
Our free invoice generator adds the number, dates, line items, payment terms and VAT-ready totals. It runs in your browser, so your details stay on your device.
Invoice questions, answered
Does a sole trader invoice need my business name?
If you use a business name, show that name and your own name, plus an address where legal documents can be delivered. If you trade in your own name, show your name and business address.
Do I need a VAT number on my invoice?
Only if you are VAT-registered. A VAT invoice also needs your VAT registration number, tax point, VAT rates and net and VAT amounts.
What payment terms should I put on an invoice?
State a clear due date or period, such as payment within 14 days of the invoice date, and include how the customer should pay.
Can I make an invoice as a PDF?
Yes. Email a readable PDF containing the required details and keep a copy with your records.