This article covers UK legal requirements only. If you are based outside the UK, your country's tax authority will have its own rules — the core fields listed are good practice everywhere, but the legal obligations differ.
In the UK, an invoice is a legal document and must contain certain information to be valid, particularly if you are VAT-registered. Getting this right protects you in disputes and ensures your clients can reclaim VAT where applicable.
Required on all invoices
- The word "Invoice" clearly at the top
- A unique, sequential invoice number
- The date the invoice was issued
- Your name (or business name) and address
- The client's name (or business name) and address
- A description of the goods or services provided
- The quantity and price of each item
- The total amount due
Additional requirements for VAT invoices
If you are VAT-registered, you must also include:
- Your VAT registration number
- The rate of VAT charged (e.g. 20%, 5%, or 0%)
- The VAT amount charged
- The date of supply (also called the "tax point") if it is different from the invoice date
- The total amount excluding VAT
Simplified VAT invoices
If your invoice is for £250 or less including VAT, you can issue a simplified (also called a "less detailed") VAT invoice, which requires fewer details. This is common for retail and small transactions.
What if you are not VAT-registered?
If you are not VAT-registered, you do not need to include a VAT number or show VAT separately. In fact, you must not charge VAT unless you are registered. Simply include the total price and a clear description of the work.
Even if you are not legally required to include some details, adding your company number, website, and bank details makes you look more professional and speeds up payment.
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