Quick answer
Every UK invoice needs a unique number, your business name and address, the customer name and address, a description, the supply date, the invoice date, and the total. VAT-registered businesses must also issue VAT invoices that show their VAT number, the VAT rate, and the VAT amount in sterling.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Unique, sequential invoice number | One or more series that uniquely identify each invoice. |
| Your business name and address | Sole traders show their own name and any business name, plus an address for legal documents. Limited companies show the full registered company name. |
| Customer name and address | The person or company you are supplying. |
| Invoice date and time of supply | The date of issue, and the tax point (supply date) if it is different. |
| Description of goods or services | Enough to identify what was supplied, with quantity or extent and unit price. |
| VAT registration number | VAT-registered businesses only. |
| VAT rate and net amount per line | For each item, the VAT rate and the amount excluding VAT. |
| Total excluding VAT, VAT total, and amount due | The VAT total must be shown in sterling, even if you invoice in another currency. |
| Rate of any cash discount | Only if you offer a discount for early payment. |
Good to know
For supplies of £250 or less including VAT, you can issue a simplified VAT invoice with your name, address, VAT number, time of supply, description, VAT rate, and the VAT-inclusive total. Above £250, issue a full or modified VAT invoice.
Tax rules
When you must charge VAT
You must register for VAT when your VAT taxable turnover goes over £90,000 in a rolling 12-month period, or you expect it to in the next 30 days. You can register voluntarily below that.
The standard rate is 20 percent, with a 5 percent reduced rate and a 0 percent zero rate for some goods and services. Businesses that are not VAT-registered must not charge VAT or show a VAT number.
Reverse charge and issuing deadlines
Some supplies, such as construction services covered by the domestic reverse charge and many services bought from abroad, are invoiced without VAT and marked as reverse charge, so the customer accounts for the VAT.
Issue a VAT invoice to a VAT-registered customer within 30 days of the supply.
Electronic invoicing
The UK has no mandatory e-invoicing for sales between businesses yet. PDF and paper invoices are valid, and the government has consulted on making e-invoicing mandatory for VAT invoices later in the decade.
Making Tax Digital requires VAT-registered businesses to keep digital VAT records and file returns through compatible software, and it is being extended to income tax for sole traders and landlords.
Record keeping
Keep VAT records, including copies of the invoices you issue and receive, for at least 6 years. Records can be digital.
Frequently asked questions
Do I need to show VAT if I am not VAT registered?
No, and you must not. Without a VAT registration you cannot charge VAT or issue VAT invoices. You can add a line such as "Not VAT registered" so clients do not ask.
Does a sole trader invoice need a company number?
No. Only limited companies have a company registration number. Sole traders show their own name, any business name, and an address where legal documents can be delivered.
Can I invoice in euros or dollars?
Yes. You can invoice in any currency, but a VAT invoice must also show the total VAT in sterling, converted at an exchange rate HMRC accepts.
Related terms
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- VAT registration number A VAT registration number is the unique number HMRC gives a business when it registers for VAT in the UK, made up of nine digits with a GB prefix.
- Making Tax Digital Making Tax Digital (MTD) is a UK government program that requires businesses to keep digital tax records and submit returns to HMRC using compatible software.
- Tax point A tax point, or time of supply, is the date on which a sale is treated as taking place for VAT or GST purposes.
- Reverse charge Reverse charge is a VAT rule under which the buyer, rather than the seller, accounts for the VAT on a transaction.
- Company registration number A company registration number is the eight-character number Companies House gives each UK limited company and LLP when it is incorporated.
Sources
- GOV.UK: Invoices, what they must include
- HMRC: Record keeping (VAT Notice 700/21)
- GOV.UK: VAT registration, when to register
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.