Professional invoices should be easy for both the customer and your own records to understand. In the UK, there is also specific information that invoices are expected to contain. The exact requirements can vary with your business structure and whether you are VAT registered.
Core invoice information
For an ordinary business invoice, include a unique invoice number, your business name and contact information, the customer's name and address, a clear description of the goods or services, the supply date where relevant, invoice date, amounts being charged, VAT amount if applicable and the total amount due.
A practical invoice checklist
- Invoice number: unique and easy to trace.
- Supplier: your business or trading name, address and contact details.
- Customer: the person or organisation being billed.
- Description: enough detail to identify the work or goods.
- Dates: invoice date and relevant supply date.
- Amounts: quantity, rate or price, subtotal and total.
- Tax: VAT only where it applies and you are entitled to charge it.
- Payment: due date and practical payment instructions.
If you are a sole trader
GOV.UK says a sole trader invoice must also include your own name and any business name you use, plus an address where legal documents can be delivered if you use a business name. This matters because a trading name does not replace the individual behind the business.
If you trade through a limited company
Limited companies have their own company-information rules. In practice, use the registered company name consistently and make sure any statutory company details required on business documents are present. Your invoice template should match the business identity used on your contracts and bank account.
If you are VAT registered
A VAT invoice requires more information than a basic non-VAT invoice. Depending on the invoice type, this can include the supplier's VAT registration number, tax point, net values, VAT rate and VAT amount. Simplified VAT invoices are permitted in certain circumstances for lower-value supplies, but do not assume every sale qualifies.
Helpful information that is not always a legal requirement
You can make an invoice easier to process by adding a purchase order number, project reference, named contact, payment reference, concise payment terms and the email address for billing queries. These details reduce back-and-forth without turning the document into a contract.
Keep the invoice readable
Requirements are important, but presentation still matters. Group seller and customer details, keep financial totals visually distinct and put the amount due where it can be found quickly. If the customer has to hunt for the total or your payment details, the invoice is harder to process.
Official reference: GOV.UK – invoices: what they must include.