How to invoice a client in the UK: what an invoice must include

An invoice is a request for payment, and in the UK it also needs to contain certain information. A clear, complete invoice gets approved and paid faster.

General information based on HMRC guidance on GOV.UK. Check GOV.UK or an accountant for your specific situation.

What every invoice should include

• a unique invoice number;
• your business name, address and contact details;
• the customer’s name and address;
• a clear description of what you’re charging for;
• the date the goods or services were supplied;
• the date of the invoice;
• the amount being charged and the total due;
• VAT, if applicable.

If you’re a limited company, use your full registered company name as it appears on your certificate of incorporation.

Extra details on a VAT invoice

If you’re VAT registered, a full VAT invoice also needs:

• your VAT registration number;
• the time of supply (tax point), if different from the invoice date;
• for each item, the unit price, quantity and VAT rate;
• the total amount excluding VAT, the total VAT and the total including VAT.

For supplies of £250 or less (including VAT), you can issue a simplified VAT invoice with fewer details.

Numbering

Invoice numbers must be unique and should follow a sequence, such as INV-0001, INV-0002. A prefix per year or client is fine, as long as no number is reused.

Payment terms

State the due date and how to pay. For business customers in the UK, if no payment period is agreed, payment is due 30 days after the invoice or delivery, and you can claim statutory interest and compensation on late payments. See how to get paid faster.

Record keeping

Keep copies of every invoice you send. HMRC expects limited companies to keep records for at least 6 years from the end of the financial year, and sole traders generally for at least 5 years after the 31 January deadline for the tax year.

Tips to get paid sooner

• Invoice as soon as the work or milestone is done.
• Include a payment link so clients can pay by card or Direct Debit in one click.
• Send polite reminders before and after the due date.

Frequently asked questions