Guide

Invoicing and taking payment from customers: the law

Last updated: 16 May 2017

Invoices - what they must include

You must clearly display the word 'invoice' on the document. You must also 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 (supply date)
  • the date of the invoice
  • the amount(s) being charged
  • VAT amount if applicable
  • the total amount owed

VAT invoices

You'll need to include additional information for VAT invoices. You can find more information on GOV.UK

You must use these invoices if you and your customer are VAT registered.

Limited company invoices

If you're a limited company, the invoice must also include:

  • the full company name as it appears on the certificate of incorporation
  • any business name used in your business
  • an address where any legal documents can be delivered to you if you're using a business name

If you decide to put the names of the directors on your invoices, you must include the names of all directors.

Sole trader invoices

If you're a sole trader, the invoice must also include:

  • the trader's name or any business name being used
  • an address where any legal documents can be delivered to you if you are using a business name
Invoicing and taking payment from customers: the law
Invoices - what they must include