UK Invoice Requirements: What Must Be on Every Invoice

Required on every UK invoice (HMRC minimum)

1. A unique invoice number. Sequential, no gaps. Most accounting software handles this automatically.
2. Your business name and address. The trading name on Companies House, or your trading name + your registered company name if different.
3. The customer's name and address.
4. Description of goods or services supplied. Specific enough that a third party could understand what was sold.
5. Date the goods/services were supplied. "Tax point" in HMRC language.
6. Date the invoice was issued. Can be the same as supply date.
7. Total amount owed. Clearly shown.

If you're a limited company

• Full company name (the one on the Certificate of Incorporation)
• Company registration number
• Registered office address (even if you trade from elsewhere)
• If you mention any director's name, you must list all directors

Additional required on VAT invoices

If you're VAT-registered (compulsory above £90,000 turnover as of 2024), invoices need extra fields:

1. The words "VAT invoice" somewhere on the document.
2. Your VAT registration number. 9-digit format (GB123 4567 89).
3. The tax point (date of supply for VAT purposes).
4. Subtotal exclusive of VAT. For each line item if rates differ.
5. VAT rate applied (20% standard, 5% reduced, 0% zero-rated).
6. Total VAT charged. Shown separately from subtotal.
7. Gross total including VAT.
8. If using cash accounting scheme: note "Cash accounting scheme".

Simplified VAT invoices (under £250)

For sales under £250 inc VAT, a simplified VAT invoice is allowed. It still needs:

• Your name, address, VAT number
• Tax point date
• Description of goods/services
• VAT rate and total inc-VAT amount

Receipts from a till usually count as simplified VAT invoices.

A standard UK invoice template

INVOICE                                    Invoice No: 2026-0042
                                           Date: 11 May 2026
From: [Your trading name]                  Tax point: 11 May 2026
      [Address line 1]
      [City, Postcode]                     Due: 10 June 2026 (NET-30)
      Company No: 12345678
      VAT No: GB 123 4567 89

To:   [Customer name]
      [Address]

Description                          Qty    Rate    Net
─────────────────────────────────────────────────────────
Brand identity design — Phase 1       1   £2,500  £2,500
Logo refinement (revisions ×3)        1     £500    £500

                                  Subtotal     £3,000.00
                                  VAT @ 20%      £600.00
                                  TOTAL        £3,600.00

Payment: BACS to Sort 12-34-56 Acc 12345678 ref 2026-0042
Terms: NET-30. Late payment under the Late Payment of Commercial
Debts (Interest) Act 1998: interest at 8% above Bank of England
base rate + £40 fee.

Late payment legislation

UK businesses have a statutory right to claim late payment interest plus a fixed fee on overdue commercial invoices:

• Interest at 8% above Bank of England base rate
• £40 fixed fee for invoices under £1,000
• £70 for £1,000–£10,000
• £100 for over £10,000

Mentioning this on your invoice doesn't help collection directly but raises the cost of ignoring you.

Storage and digital invoicing

HMRC requires you to keep invoices for at least 6 years. PDF copies are fine. Making Tax Digital rules (mandatory for VAT-registered businesses) require digital records and submissions via approved software.

Common mistakes

• Missing VAT number on VAT invoices. Customer can't reclaim VAT — they'll send the invoice back.
• Numbering with gaps. HMRC questions why. Don't skip numbers.
• Vague descriptions. "Services rendered" isn't specific enough for VAT-reclaimable purchases.
• Wrong VAT rate. Children's clothing 0%, domestic energy 5%, most goods 20%. Get it wrong, you owe HMRC the difference.
• No payment terms. If not specified, NET-30 is assumed by default — but customers will pay later.

Build your invoice now

Use the Invoice Calculator — set region to UK to pre-fill VAT at 20%, add line items, and copy the result into your invoice template.

Bottom line

• Unique number, both addresses, supply date, total — minimum on every invoice.
• VAT invoices need VAT number, rate, and VAT amount shown separately.
• Limited companies must show company number and registered address.
• Keep digital copies for 6 years; MTD-compliant software if VAT-registered.