Last checked October 2026 · by the PaySorted team
Every invoice must show
- The word "Invoice" and a unique invoice number (a sequence like INV-1001, INV-1002 is easiest)
- Your business name, address and contact details
- The customer's name and address
- A clear description of what you're charging for
- The date of the work (or when the goods were supplied) and the invoice date
- The amount for each item and the total amount owed
It's also good practice to show the due date or payment terms and how to pay (bank details and a reference).
Sole traders
If you trade under your own name (for example "Dave Wilson"), just use that. If you trade under a business name (for example "ABC Plumbing"), your invoices must also show your own name and an address where documents can be delivered to you — usually shown as "Dave Wilson trading as ABC Plumbing".
Partnerships
Show the names of all the partners alongside the trading name, plus an address where documents can be delivered. (Very large partnerships can instead say where a list of partners can be inspected.)
Limited companies
A limited company's invoices should show:
- The full registered company name, exactly as at Companies House (including "Ltd" or "Limited")
- The company registration number
- The part of the UK it's registered in — for example "Registered in England and Wales"
- The registered office address
If you choose to show any directors' names on your business documents, you must show all of them. The same company details are also required on your business emails and website.
If you're VAT registered
A full VAT invoice must also show:
- Your VAT registration number
- The time of supply (tax point) if it's different from the invoice date
- For each line: the quantity, unit price, rate of VAT and the amount excluding VAT
- The total excluding VAT, the total VAT and the total including VAT
You must normally issue a VAT invoice within 30 days of the date of supply. If the domestic reverse charge applies, the invoice must say so — see the VAT domestic reverse charge.
If you're not VAT registered
Don't show VAT or charge it — you can't charge VAT unless you're registered. Many businesses add a short line such as "Not registered for VAT" so customers don't ask. You must register once your VAT-taxable turnover goes over £90,000 in a rolling 12 months (the threshold as at October 2026).
Construction (CIS)
If you're a subcontractor under the Construction Industry Scheme, show the labour and materials separately and the CIS deduction the contractor will take. See how to show CIS on an invoice.
Quick checklist
| Sole trader | Partnership | Ltd company | |
|---|---|---|---|
| Invoice number, dates, description, amounts | ✓ | ✓ | ✓ |
| Your business name, address & contact details | ✓ | ✓ | ✓ |
| Customer's name & address | ✓ | ✓ | ✓ |
| Owner's / partners' names (if using a business name) | ✓ | ✓ | — |
| Registered name, number, where registered, registered office | — | — | ✓ |
| VAT number, tax point, unit prices, VAT rate & totals | Only if VAT registered | ||
Want this done for you? Our free invoice template fills it in as you type — and PaySorted does it automatically on every invoice, then chases it if it isn't paid.
General information based on GOV.UK and HMRC guidance (checked October 2026), not legal or tax advice.
Common questions
Does a sole trader need to put their name on an invoice?
Yes, if you trade under a business name. The invoice must show your own name as well as the business name, and an address where documents can be delivered — for example "Dave Wilson trading as ABC Plumbing".
What does a limited company need on its invoices?
Its full registered name, company number, the part of the UK it's registered in (such as England and Wales) and its registered office address, plus the normal invoice details.
Do I need to show VAT if I'm not VAT registered?
No — and you mustn't charge it. Many businesses add "Not registered for VAT" so it's clear.
Do invoice numbers have to be in order?
Each invoice needs a unique number. A simple sequence (INV-1001, INV-1002…) is easiest and is what HMRC expects for VAT invoices.
What are HMRC's invoice requirements?
HMRC sets out what a VAT invoice must show: your VAT registration number, the tax point if it differs from the invoice date, the quantity, unit price and VAT rate for each line, and the totals with and without VAT, on top of the normal invoice details. If you're not VAT registered, HMRC doesn't set a format, but your invoices still need the basics on this page and you must keep records of them for your tax return.
What does a sole trader invoice need to include?
A unique invoice number, the invoice date, your name (and your business name if you use one), an address, your customer's name and address, a description of the work, when it was done, the amount for each item and the total. Add your payment terms and bank details so you get paid faster.
What should be on a self-employed invoice?
The same as a sole trader invoice: invoice number, dates, your name and any business name, your address, your customer's details, what you did and what's owed. Only show VAT if you're VAT registered.