What must go on a UK invoice?
An invoice missing one required detail can slow down payment or cause problems at tax time. Here are the items HMRC expects to see — and how our free generator covers them for you in under two minutes.
The eight items every UK invoice needs
HMRC is specific about what an invoice must contain. Miss one and a customer can dispute it, or you may struggle to prove the supply later. Here is the full list — our free tool fills most of it in for you.
| Item | What to put there |
|---|---|
| A unique invoice number | Number them in sequence — INV-001, INV-002 and so on. Never reuse a number; it stops both of you arguing about which invoice is being paid. |
| Your name and address | Your business name plus an address where legal documents can be delivered to you. If you trade under a business name, include your real name too (see below). |
| The customer's name and address | Who you are billing — their full company or personal name and where they should receive it. |
| A clear description of the work | "Homepage design for Acme Ltd" beats "consulting". Specific descriptions cut down disputes and speed up payment. |
| The date the goods or service were provided (the supply date) | When you finished the work. If you invoice straight after delivering, it is effectively the same as the issue date — note any earlier completion dates in your notes field. |
| The date of the invoice | The day you sent it. This starts the clock on your payment terms. |
| The amount(s) being charged | Each line item with its price (quantity and rate where relevant). One line is fine if there is only one thing. |
| VAT — if applicable — and the total owed | If you are VAT-registered, show the net amount, the VAT at the correct rate, then the grand total. Unregistered? Show just the total. |
The sole-trader extras
Two small additions apply to us specifically:
- If you use a business name, your invoice must also show your own name and an address where legal documents can be delivered — your home address is fine.
- Limited companies must show the full company name exactly as it appears on the certificate of incorporation; if you list directors' names, include all of them.
And one habit that saves arguments: keep a simple log (or just number invoices sequentially) so every invoice can be matched to a job and a payment.
When do you need a full VAT invoice?
If both you and your customer are registered for VAT, HMRC expects a proper VAT invoice rather than an ordinary one. It contains everything above plus:
- Your VAT registration number
- The date of supply for each item, with quantity and unit price
- The net amount, the rate applied to each line, and the total VAT charged
Issue it within 30 days of the supply. If you are not yet registered for VAT (most new sole traders), an ordinary invoice with the eight items above is all that's needed — no VAT number required.
Payment terms and late payers
Put your payment terms on the invoice itself — we suggest 'pay within 7 days' plus a deposit for anything running over a week. Without an agreed date, the law treats payment as overdue 30 days after your customer receives the invoice or you deliver the work (whichever is later).
If it goes late, you have more rights than most freelancers know about. Under the Late Payment of Commercial Debts (Interest) Act 1998 you can charge statutory interest at the Bank of England base rate plus 8% a year — and on top of that a fixed compensation for chasing: £40 for debts under £1,000, £70 for debts from £1,000 to just under £10,000, and £100 above that.
In practice a polite reminder followed by one formal demand letter naming the Act settles most invoices without it ever going further.
Build your invoice while you think about it
Our free generator handles numbering, dates, line items and a correct VAT breakdown for you — everything stays in your browser, nothing is uploaded.
Free Invoice Generator
Numbered, dated and VAT-ready in under two minutes. Print or save as PDF when you're done.
Open the generator →Sole Trader Starter Pack — £19
Includes a ready-to-use invoice template with payment terms pre-filled, plus four more templates for running your business.
See what's inside →Invoice questions, answered
Does my invoice need a VAT number?
Only if you're registered for VAT. Unregistered sole traders don't include one — just show what's owed.
Can I send an invoice by email or PDF?
Yes. An electronic invoice is fine as long as it contains all the required details and can be read and kept — a printed-to-PDF copy from our generator works perfectly.
What if my client doesn't pay on time?
Without agreed terms, payment is overdue 30 days after your customer receives the invoice or you deliver the work (whichever is later). You can then charge statutory interest at the Bank of England base rate plus 8%, and a fixed £40–£100 compensation for chasing.
Do I need a different invoice for each client?
No — use the same template every time and just give each invoice its own sequential number, so every job can be matched to a payment.
How long should I keep my invoices?
HMRC expects you to keep business records for at least five years after your self-assessment filing deadline, so don't delete them once the invoice is paid.