Guides

What to include on a UK invoice

If you sell a product or service, your invoice needs certain details. This page summarises the official GOV.UK checklist, notes the extra rules for sole traders and VAT-registered businesses, and includes a free sample template. It is a starting point, not legal or tax advice.

What every invoice should include

According to GOV.UK: Invoices — what they must include, your invoice must include:

• a unique identification number
• your company name, address and contact information
• the company name and address of the customer you are invoicing
• a clear description of what you are charging for
• the date the goods or service were provided (the supply date)
• the date of the invoice
• the amount or amounts being charged
• the VAT amount, if applicable
• the total amount owed

GOV.UK also says an invoice should make clear how much the customer needs to pay and when they must pay you. A payment due date and your payment details (for example a bank transfer reference or a payment link) are therefore worth including even where they are not listed in the minimum checklist.

Sole trader invoices

The same GOV.UK page says that if you are a sole trader, the invoice must also include:

• your name and any business name being used
• an address where any legal documents can be delivered to you, if you are using a business name

You do not need to put your Unique Taxpayer Reference (UTR) or National Insurance number on a customer invoice. Those identifiers are for tax records, not for the invoice itself.

VAT invoices

If you are VAT-registered, more detail is required. HMRC’s VAT guide (VAT Notice 700) explains when you must issue a VAT invoice and what it has to show, including your VAT registration number, the time of supply (tax point), quantities or extent of the services, the VAT rate and net amount for each item, the total VAT in sterling, and the unit price where it applies.

Only a VAT-registered business can issue a VAT invoice. If you are not registered, do not add a VAT registration number or charge VAT.

Free sample invoice template

The layout below is a sample only, with made-up names and amounts. It is not a real invoice and is not a substitute for checking the current GOV.UK rules for your situation. You can print this page if you want a paper copy to work from. In Invoice Nexus you can create a real invoice with your own details and email it as a PDF.

Create a free Invoice Nexus account to issue invoices with your own business details. No monthly fee — just 1% per online payment, plus Stripe's own processing fees.