What must a UK invoice include? Legal requirements for 2026

A UK invoice must include a unique invoice number, your name and contact details, your customer’s name and address, a description of what you supplied, the supply date, the invoice date and the amount owed. Limited companies and VAT-registered businesses must add more.

What every invoice must include

Every business invoice in the UK must carry nine core details. GOV.UK’s guide to what an invoice must include lists them:

• a unique identification number
• your business name, address and contact information
• your customer’s name and address
• a clear description of what you are charging for
• the supply date (when you provided the goods or service)
• the invoice date
• the amount or amounts charged
• the VAT amount, if VAT applies
• the total amount owed

Our guide to invoice number rules covers prefixes, gaps and separate series.

Extra rules for sole traders and partnerships

A sole trader must show their own name and any business name they trade under. If you use a business name, you must also show an address where legal documents can be delivered to you.

Under section 1201 of the Companies Act 2006, a partnership must name each partner and give an address for service for each. If the business has a UK place of business, that address must be in the UK.

Extra rules for limited companies

A limited company must show its full registered name, exactly as it appears on the certificate of incorporation. Regulation 24 of the Company, LLP and Business (Names and Trading Disclosures) Regulations 2015 names invoices, receipts and other demands for payment specifically.

Regulation 25 adds these particulars to business letters, order forms and websites. Most companies put them on invoices too:

• the part of the UK where the company is registered (for example, England and Wales)
• the company’s registered number
• the registered office address

You do not have to list directors. If you list any director on an invoice, GOV.UK says you must list all of them. If you quote share capital, it must be the paid-up figure.

What a VAT invoice must also show

A VAT invoice must also show your VAT registration number and a VAT breakdown. You must issue one when you and your customer are both VAT registered. Section 4.1 of VAT Notice 700/21, last updated 18 March 2024, lists the details:

• a sequential number from one or more series
• the time of supply (tax point), and the date of issue if different
• your name, address and VAT registration number
• the customer’s name and address
• a description of the goods or services
• for each line: the quantity, unit price, VAT rate and amount excluding VAT
• the total excluding VAT
• the rate of any cash discount offered
• the total VAT charged, in sterling

The 18 March 2024 update removed the old requirement to state the reason for any zero rate or exemption. You must normally issue a VAT invoice within 30 days of the supply (section 3.1). Use our VAT calculator to check line totals.

Which type of VAT invoice applies to you?

The type of VAT invoice you can use depends on the value of the sale.

A simplified invoice needs only your name, address and VAT number, the time of supply, a description, and the VAT-inclusive total for each VAT rate. It cannot include exempt supplies.

Special wording for reverse charge invoices

Construction and other reverse charge invoices must say that the reverse charge applies and that the customer must account for the VAT. HMRC’s manual at VATREVCON37100 says the exact words are not set in law, but gives examples:

• “Reverse charge: Customer to pay the VAT to HMRC.”
• “Reverse charge: VAT Act 1994 Section 55A applies”

Show the reverse charge VAT amount on the invoice, but leave it out of the total VAT charged.

What is good practice but not required

Payment terms, bank details and a due date are not required, but they help you get paid. If you agree no payment date, a business payment is late 30 days after the customer receives the invoice or you deliver, whichever is later. You can then claim statutory interest at 8% plus the Bank of England base rate, plus a fixed fee of £40, £70 or £100 depending on the debt. Our late payment interest calculator works out the figures, and the guide to payment terms explains what to write.

What changes in 2029: e-invoicing

From 1 April 2029, VAT-registered businesses must be able to issue and receive VAT invoices as e-invoices. The e-invoicing roadmap, published by HMRC and the Department for Business and Trade on 28 October 2026, sets out the plan:

• it covers sales between VAT-registered businesses and to the public sector
• sales to consumers are outside the requirement
• the UK will use the Peppol network, with HMRC as the UK Peppol Authority
• detailed requirements will be confirmed between October 2027 and April 2028

What to do now

1. Check your template against the nine core details above.
2. Add company particulars if you trade through a limited company.
3. Add VAT details from the date your VAT registration takes effect.
4. Ask your software provider about its plans for 2029 e-invoicing.

For a walkthrough and a template, see how to write an invoice.

Frequently asked questions

Is an invoice legally required to have an invoice number?

Yes. GOV.UK lists a unique identification number as the first item every invoice must include, and VAT invoices need a sequential number.

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

Your registered name must appear on invoices. Your registered number, registered office and part of the UK registered must appear on business letters, order forms and websites, so most companies include them on invoices as well.

Can a business that is not VAT registered charge VAT?

No. Only VAT-registered businesses can charge VAT and issue VAT invoices.

What is the limit for a simplified VAT invoice?

You can issue a simplified VAT invoice for a supply of £250 or less, including VAT.

Do invoices need to include bank details?

No. Bank details and payment terms are not legal requirements, but including them helps you get paid on time.