Key takeaways

  • To write an invoice, include a unique invoice number, your details, your customer's details, the supply date, the invoice date, a description of the work and the amount owed.
  • Limited companies must show their full registered name on invoices, and most add the company number and registered office.
  • Only VAT-registered businesses can charge VAT, and a VAT invoice must show your VAT registration number and the VAT rate and amount.
  • If you agree no payment date, a business customer must pay within 30 days of receiving the invoice or the goods or service.
  • You can claim statutory interest on late business payments at 8% plus the Bank of England base rate, plus a fixed fee of £40, £70 or £100.
  • A VAT invoice must normally be issued within 30 days of the date of supply.
  • From 1 April 2029, VAT invoices between VAT-registered businesses must be issued as e-invoices, under plans published on 28 October 2026.

To write an invoice in the UK, give it a unique number, add your details and your customer’s, state the supply and invoice dates, describe what you supplied, show the amount due and say how and when to pay. If you are VAT registered, add your VAT number and the VAT breakdown. The template below covers all of this.

How to write an invoice: step by step

Follow these eight steps for every invoice you send.

  1. Give it a unique number. Use a sequence such as INV-0001, INV-0002. See our invoice number rules.
  2. Add your business details. Your name or business name, address, email or phone. Limited companies add their registered name, company number and registered office.
  3. Add your customer’s details. Their business name and address, and a contact name or purchase order number if they gave you one.
  4. Add the dates. The invoice date and the date you supplied the goods or service.
  5. List what you supplied. One line per item, with a clear description, quantity, unit price and line total.
  6. Add VAT if you are registered. Show the rate and the VAT amount, and your VAT registration number.
  7. Show the total due. The subtotal, any VAT and the total owed.
  8. Set out payment terms. The due date, your bank details and any late payment terms.

Then save it as a PDF or send it from your accounting software, and keep a copy.

Free invoice template

Copy this template into a document, spreadsheet or your accounting software. Delete the lines in brackets that do not apply to you.

INVOICE

Invoice number:   INV-0042
Invoice date:     6 November 2026
Supply date:      3 to 5 November 2026
Due date:         6 December 2026

FROM
[Your business name]
[Your address]
[Email and phone]
[Company number and registered office, if a limited company]
[VAT registration number, if VAT registered]

TO
[Customer business name]
[Customer address]
[Purchase order number, if given]

DESCRIPTION              QTY   UNIT PRICE   AMOUNT
Consultancy (days)         3      £450.00   £1,350.00

Subtotal                                    £1,350.00
VAT at 20%                                    £270.00
TOTAL DUE                                   £1,620.00

PAYMENT
Please pay by bank transfer within 30 days.
Account name: [name]   Sort code: [00-00-00]   Account: [00000000]
Reference: INV-0042

Late payments may incur interest and compensation under the
Late Payment of Commercial Debts (Interest) Act 1998.

If you are not VAT registered, remove the VAT line and the VAT number. The total due is then the subtotal.

What the law requires on an invoice

GOV.UK sets out nine details every invoice must include, in its guide to what an invoice must include: a unique number, your name and contact details, the customer’s name and address, a description, the supply date, the invoice date, the amounts charged, any VAT and the total owed.

The rules then vary by business type.

You areAlso add
Sole trader using a business nameYour own name and an address for legal documents
Limited companyFull registered name, as on the certificate of incorporation
VAT registeredVAT number, VAT rate and VAT amount per line

Our guide to UK invoice requirements explains each rule and the legislation behind it.

How to write a VAT invoice

A VAT invoice needs more detail than a standard one. Section 4.1 of HMRC’s VAT Notice 700/21 requires your VAT number, the time of supply, the unit price, the VAT rate and the VAT-exclusive amount for each line, and the total VAT in sterling.

For sales of £250 or less including VAT, you can issue a simplified VAT invoice instead. You must normally issue a VAT invoice within 30 days of the supply. Use the VAT calculator to add or remove VAT from a price.

How to set payment terms

Your payment terms tell the customer when and how to pay. If you agree no date, GOV.UK’s page on payment obligations says the customer must pay within 30 days of receiving the invoice or the goods or service.

For business customers, the late payment rules let you claim statutory interest at 8% plus the Bank of England base rate, and a fixed fee:

  • £40 for debts up to £999.99
  • £70 for debts of £1,000 to £9,999.99
  • £100 for debts of £10,000 or more

Our guide to payment terms covers wording and common terms, and how to chase an unpaid invoice covers what to do when a payment is late.

Common invoicing mistakes to avoid

Most invoices that get queried or paid late have one of these errors:

  • reusing or skipping invoice numbers without a record
  • no supply date, which matters for VAT
  • vague descriptions such as “services”
  • charging VAT before your VAT registration takes effect
  • missing bank details or reference
  • editing a sent invoice instead of issuing a credit note

Do you need software to write invoices?

No law requires invoicing software today. A word processor or spreadsheet template is enough, as long as each invoice has the required details and you keep copies.

That will change for VAT-registered businesses. HMRC’s e-invoicing requirements, published on 28 October 2026, confirm that VAT invoices must be issued as e-invoices from 1 April 2029, using the Peppol network. The detailed technical rules are not yet published, so it is not yet known whether an emailed PDF will still be accepted.

Frequently asked questions

Can I write an invoice in Word or Excel?

Yes. Any format works if the invoice includes the details the law requires and you keep a copy.

What should I put as the invoice date?

Use the date you issue the invoice. Show the date you supplied the goods or service separately.

Do I need to include my bank details?

No, but it makes payment easier and quicker. Add the account name, sort code, account number and a reference.

Can I charge VAT if I am not VAT registered?

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

How long should I keep copies of invoices?

Limited companies must keep records for 6 years from the end of the financial year they relate to, and VAT-registered businesses generally keep VAT records for at least 6 years.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.