What Must a UK Invoice Include? Checklist (2026)

Last updated: October 2026.

Invoices tend to go wrong in the same few places. The number is missing or repeated. The supply date is left off. A limited company uses a trading name instead of its registered name. A VAT invoice shows a total but not the VAT. This guide lists what UK law and HMRC require, what changes for a limited company, a sole trader and a VAT-registered business, and what you can charge when a customer pays late.

What must a UK invoice include?

GOV.UK says an invoice must include these nine things.

An invoice is not the same as a receipt. A receipt acknowledges payment. An invoice asks for it.

Do I have to issue an invoice?

By law, yes, if both you and your customer are registered for VAT. GOV.UK says you must give a customer an invoice if you sell them a product or service and both of you are VAT-registered. That is a business-to-business sale.

If you are VAT-registered, HMRC's record keeping notice says you must issue a VAT invoice whenever you supply standard-rate or reduced-rate goods or services to another VAT-registered person. You normally issue it within 30 days of the date of the supply.

Outside that case, you still need a record of every sale, and any business customer will expect an invoice before it pays. So issue one anyway.

What extra details does a limited company need on an invoice?

The one thing the law demands on an invoice is the company's registered name. GOV.UK says that if your company is a limited company, you must include the full company name as it appears on the certificate of incorporation. A trading name does not replace it.

Company law backs that up. Under the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, regulation 24, a company must disclose its registered name on its bills of parcels, invoices and other demands for payment, and on its receipts.

The company number and registered office are less clear. Regulation 25 requires three further particulars on business letters, order forms and websites:

• the part of the UK where the company is registered
• the company's registered number
• the address of its registered office

GOV.UK's guidance for limited companies lists the same items for letters, order forms and websites. It adds that there are different rules for what you need on invoices. So the registered name is mandatory on the invoice itself and the other three are mandatory on those other documents.

Our advice is to put all four on every invoice. It costs nothing, and your customer's accounts team can match you to the right supplier.

Two more points for limited companies:

• Directors' names. If you choose to put directors' names on your invoices, GOV.UK says you must include the names of all directors. Leave them all off or put them all on.
• VAT number. If you are VAT-registered, the VAT number goes on every invoice.

What extra details does a sole trader need on an invoice?

A sole trader's invoice must also show your name and any business name you use. GOV.UK adds that if you use a business name, the invoice needs an address where legal documents can be delivered to you.

A sole trader's business name cannot include "limited", "Ltd", "LLP" or "plc". Our guide to how to register as a sole trader covers the naming rules.

If you are not VAT-registered, do not show VAT. GOV.UK says you must register for VAT to start charging it.

What must a VAT invoice include?

A VAT invoice is an invoice that carries some extra information required by the VAT rules. Only a VAT-registered business can issue one. GOV.UK says VAT invoices include more information than non-VAT invoices, and that they must show your VAT number and display the VAT separately.

HMRC's VAT Notice 700/21 lists what you must show on any VAT invoice you issue.

Line amounts can be in any currency. The total VAT must be in sterling. Special rules apply to invoices under a margin scheme or a reverse charge.

You do not always have to issue a VAT invoice to a registered customer. HMRC lists a few cases, including invoices for only exempt or zero-rated sales within the UK, and gifts of goods on which VAT is due.

Keep a copy of every VAT invoice you issue. They form a key part of your records. For the rules on registering, see our VAT registration guide.

When can I use a simplified or modified VAT invoice?

The dividing line is £250 including VAT. Here is how HMRC's notice treats the three types.

Retailers have a similar rule. A retailer does not have to issue a VAT invoice for sales to unregistered businesses unless the customer asks. If asked for a supply of £250 or less including VAT, the retailer can give the short-form invoice.

How should I number invoices?

GOV.UK asks for a unique identification number on every invoice. For a VAT invoice, HMRC asks for a sequential number based on one or more series that uniquely identifies the document.

In practice:

1. Pick a pattern and keep to it, such as INV-0001, INV-0002 and so on, or a year prefix.
2. Never reuse a number.
3. Do not delete an invoice you have issued. Issue a credit note instead. HMRC lists credit and debit notes you issue or receive among the business records you must keep.
4. If you run more than one series, for example one per client or one per country, keep each series in order.

What payment terms should I put on an invoice?

You set your own payment terms. GOV.UK says you can offer discounts for early payment and ask for payment upfront.

If you do not agree a payment date, the law says the payment is late 30 days after the customer gets the invoice, or after you deliver the goods or provide the service if that is later. If you do agree a date, it must usually be within 60 days for business transactions and 30 days for public authorities. A period longer than 60 days is allowed for business transactions, but it must be fair to both businesses.

Put these on the invoice:

• A due date, written as a date, such as "Due 15 November 2026", not just "30 days".
• How to pay: bank name, account name, sort code and account number.
• A payment reference, which is usually the invoice number.
• Any early payment discount. On a VAT invoice you must show the rate of any cash discount.
• Your late payment terms.

Can I charge interest on a late invoice?

Yes, on a business-to-business debt. GOV.UK says the interest you can charge is statutory interest, which is 8% plus the Bank of England base rate. You can choose not to charge it. GOV.UK says you cannot claim statutory interest if your contract sets a different rate of interest.

The rate is set by article 4 of the Late Payment of Commercial Debts (Rate of Interest) (No. 3) Order 2002. It is 8% a year over the official dealing rate, known as Bank Rate, in force on 30 June for interest that starts between 1 July and 31 December, or on 31 December for interest that starts between 1 January and 30 June.

Bank Rate was 3.75% on 31 December 2025 and on 30 June 2026. So for an invoice that goes overdue at any point in 2026, the statutory rate is 8% + 3.75% = 11.75% a year. From 1 January 2027 the rate resets to 8% over the rate in force on 31 December 2026.

Worked example: a £5,000 invoice paid late

The formula is the invoice × 11.75% × days late ÷ 365. That is £1.61 a day on £5,000.

The fixed sum depends on the size of the debt. GOV.UK sets it at:

You can only charge the fixed sum once for each payment. You can also claim reasonable costs each time you try to recover the debt.

To add interest, GOV.UK says to send a new invoice. State your late payment terms on the original invoice, so the charge is no surprise. A short line works, for example: "Statutory interest and compensation may be charged on overdue invoices under the Late Payment of Commercial Debts (Interest) Act 1998."

Late payment is also a cash flow problem. Our cash flow forecast guide shows how to see a gap before it bites.

Can I get VAT back on an unpaid invoice?

Sometimes. GOV.UK says that if a customer does not pay, you can write the invoice off as a bad debt and may be able to claim VAT relief. The debt must be older than 6 months. You must claim within 4 years and 6 months of the date payment was due or the date of supply, whichever is later. You also must not have sold the debt on.

How long should I keep invoices?

The rule depends on who you are.

Keep a copy of every invoice you issue and every invoice you receive. HMRC says a scanned image can replace the original invoice if it keeps all the detail needed for VAT, unless the original is needed for another purpose. Our guide to record keeping requirements for limited companies goes through the rest.

Copyable invoice checklist

Copy this table into your own invoice template and tick each line.

How AccountsOS helps

If you raise invoices in AccountsOS, you create, send and track them in one place. Each invoice takes your company name, registered address, company number and VAT number from your company record. The numbers run in order, as INV-0001, INV-0002 and so on, and Finn can chase an overdue invoice once you confirm. Try the invoicing tool to see the layout.

Frequently asked questions

What must a UK invoice include?

A unique number, your name, address and contact details, the customer's name and address, a clear description, the supply date, the invoice date, the amount charged, any VAT and the total owed. A VAT invoice adds more.

What must a VAT invoice include?

A sequential number, the time of supply, the issue date, your name, address and VAT number, the customer's name and address, a description with quantity, unit price and VAT rate, the totals excluding VAT, any cash discount rate and the total VAT in sterling.

What must a limited company put on an invoice?

The full registered name as on the certificate of incorporation. The law requires the registered name on invoices. We suggest also adding the company number, registered office and the nation where it is registered. If you list directors, list all of them.

What must a sole trader put on an invoice?

Your name and any business name, plus an address where legal documents can be delivered if you use a business name. Do not show VAT unless you are VAT-registered.

Do I have to put my company number on an invoice?

The Companies Act regulations require the registered name on invoices. The company number, registered office and nation of registration are required on business letters, order forms and websites. Most companies add them to invoices as well.

When can I issue a simplified VAT invoice?

When you are not a retailer and the supply is £250 or less including VAT. A retailer can use a similar short form. Above £250 you need a full or modified VAT invoice.

How much interest can I charge on a late business invoice?

Statutory interest of 8% a year over Bank Rate. For invoices that go overdue in 2026 that is 11.75%. You can also add a fixed sum of £40, £70 or £100 depending on the size of the debt.

How long do I keep invoices?

Limited companies keep records for 6 years from the end of the last company financial year they relate to. Sole traders keep them for at least 5 years after the 31 January submission deadline. VAT records are kept for at least 6 years.

Sources

• GOV.UK: Invoicing and taking payment from customers, what invoices must include
• GOV.UK: Record keeping (VAT Notice 700/21)
• GOV.UK: Charge, reclaim and record VAT
• GOV.UK: Running a limited company, signs, stationery and promotional material
• GOV.UK: Running a limited company, company and accounting records
• GOV.UK: Become a sole trader
• GOV.UK: Business records if you are self-employed
• GOV.UK: Late commercial payments, charging interest and debt recovery
• GOV.UK: Sending a VAT Return, claiming relief on bad debts
• legislation.gov.uk: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, regulations 24 and 25
• legislation.gov.uk: Late Payment of Commercial Debts (Rate of Interest) (No. 3) Order 2002
• Bank of England: Interest rates and Bank Rate

This guide is general information, not tax or legal advice. Check your own position with an accountant, a solicitor or HMRC.