The short answer
An invoice needs to say who you are, who the customer is, what you supplied and when, how much it costs, and the date you issued it. If you're a sole trader using a business name, put your own name on it too, along with an address where legal documents can be delivered to you.
Quick check: a unique invoice number, your details and the customer's, a clear description, the supply date and invoice date, the amount for each line, any VAT, and the total owed. If all that's there, you've covered the core list on GOV.UK.
What every UK invoice should show
| Item | What to include |
|---|---|
| 1. A unique invoice number | Number them in order, such as INV-001 or 2026-001. Every invoice gets its own number, and you never reuse one. |
| 2. Your details | Your name, address and how to contact you. If you use a business name, put your own name as well, and an address where legal documents can be delivered. |
| 3. Your customer's details | Their name and address. For a company, use the legal or trading name they gave you and the address they want invoices sent to. |
| 4. A clear description | Say what you actually did, not just "services". For example: "Three-page website design and build, agreed 10 September 2026". |
| 5. The supply date | When you provided the goods or did the work. It can be different from the date you send the invoice. |
| 6. The invoice date | The date you issued or sent the invoice. |
| 7. The amounts charged | Each line item and its amount. Add quantities, units or an hourly or day rate if it helps the customer see how you got to the figure. |
| 8. VAT and the total | The VAT amount if there is any, then the total owed. If you're not VAT-registered, don't add VAT. |
This is a practical summary. It's still worth checking HMRC's current guidance for your own situation.
If you use a business name
A sole trader isn't a limited company. Say you invoice as North Star Design but your legal name is Alex Morgan: show both, as in Alex Morgan trading as North Star Design. Add an address where legal documents can be delivered, too.
Don't put a Companies House number on it, because sole traders don't have one. You can add your UTR or bank details if they're useful or the client asks, but they aren't on the core GOV.UK list.
Once you're VAT-registered
A VAT invoice needs more on it. HMRC's VAT Notice 700 says it should include:
- a sequential number that identifies that invoice and no other;
- the tax point (time of supply) and, if it's different, the date of issue;
- your name, address and VAT registration number;
- your customer's name and address;
- a description of the goods or services;
- for each VAT rate, the net amount, the rate and the VAT amount; and
- the total payable, both excluding and including VAT.
Make sure you're using the right VAT treatment for what you're selling. If you aren't registered, keep the invoice simple and don't show a VAT amount, because it would look as though you'd collected tax you haven't.
Read HMRC VAT Notice 700 for the full rules and the 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 actual due date, how you'd like to be paid and the reference the customer should use.
"Please pay promptly" won't get you far. A specific date makes chasing much easier. If you haven't agreed a payment date with another business, the law can treat payment as overdue 30 days after the customer gets the invoice or you deliver the goods or service, whichever is later.
On business-to-business debts you can charge statutory interest at 8% plus the Bank of England base rate, and fixed compensation for the cost of chasing: £40 for debts up to £999.99, £70 for debts from £1,000 to £9,999.99, or £100 for debts of £10,000 or more. Have a read of our guide to chasing a late payment without losing the client before you start putting legal wording on your invoices.
An example 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. |
All the details in the example are made up. Swap in your own name, your customer's details and your payment instructions.
Make an invoice with the free tool
Our free invoice generator does the numbering, dates, line items, payment terms and totals, including VAT if you need it. It runs in your browser, so your details stay on your device.
Common invoice questions
Does a sole trader invoice need my business name?
If you use a business name, put that and your own name on the invoice, along with an address where legal documents can be delivered to you. If you trade under your own name, your name and business address are enough.
Do I need a VAT number on my invoice?
Only if you're VAT-registered. A VAT invoice also needs the tax point, the VAT rates, and the net and VAT amounts.
What payment terms should I put on an invoice?
Give a clear due date or period, such as payment within 14 days of the invoice date, and say how you want to be paid. If a client wants longer, agree it before you start the work.
Can I make an invoice as a PDF?
Yes. You can email a PDF as long as it's readable and has the required details on it. Keep a copy for your records.