What a UK invoice must include
The rules depend on one question: are you registered for VAT? The editor asks this in step 1 and switches the required fields for you. A green tick on the verdict card means the document is a valid invoice for that customer; the “Ready to send?” checklist in step 7 lists anything still missing, with a Fix link.
VAT-registered businesses (full VAT invoice)
| Field | Rule | Legal reference |
|---|---|---|
| Invoice number | Unique, from a sequential series | VAT Notice 700/21 s. 4.1 |
| Time of supply (tax point) | Date the goods or services were supplied | VAT Notice 700/21 s. 4.1 |
| Issue date | Date of the invoice | VAT Notice 700/21 s. 4.1 |
| Your name and address | Business name and address | VAT Notice 700/21 s. 4.1 |
| VAT registration number | Your GB VAT number | VAT Notice 700/21 s. 4.1 |
| Customer name and address | Not needed on a simplified invoice | VAT Notice 700/21 s. 4.1 |
| Description | Enough to identify goods or services | VAT Notice 700/21 s. 4.1 |
| Quantity and unit price | Per line, excluding VAT | VAT Notice 700/21 s. 4.1 |
| VAT rate | Per line (20%, 5% or 0%) | VAT Notice 700/21 s. 4.1 |
| Total VAT | In sterling, even on foreign-currency invoices | VAT Notice 700/21 |
Not VAT-registered (sole traders and small companies)
| Field | Rule | Legal reference |
|---|---|---|
| Invoice number | A unique identification number | gov.uk: Invoices – what they must include |
| Your details | Name, address and contact information | gov.uk |
| Customer details | Name or company name and address | gov.uk |
| Description | What you are charging for | gov.uk |
| Dates | Supply date and invoice date | gov.uk |
| Amounts | Amount per item and the total owed | gov.uk |
| VAT | Must not be shown | gov.uk |
Sole trader or limited company? A sole trader shows their own name and any business name they use, plus an address where legal documents can be delivered. A limited company shows its full registered name as it appears on the certificate of incorporation. If you choose to name any director on the invoice, gov.uk says you must name all of them.
Special cases the editor handles
- Simplified VAT invoice (£250 or less incl. VAT). Customer details, quantity and unit price become optional. Above £250, they are required again.
- Domestic reverse charge. Pick “Reverse charge” on a line (for example construction services under CIS) and the note “Reverse charge: Customer to pay the VAT to HMRC” is added automatically (VAT Act 1994 s. 55A).
- Exports of goods. Zero-rated lines print “Export of goods: zero-rated for UK VAT.” (VAT Notice 703). Keep proof of export.
- Services to customers abroad. Lines outside the scope print a note that the place of supply is outside the UK (VAT Act 1994 s. 7A).
- Foreign currency. You can invoice in any currency; the checklist reminds you that the VAT total must also appear in sterling.
- Registration threshold. You must register once taxable turnover over the last 12 months goes above £90,000. Until then, use the small business option.
- Credit notes. A credit note must refer to the original invoice; the editor links it for you.
Every legal note can be removed, but the editor warns you first. Rates (20% standard, 5% reduced, 0% zero) come from the country preset, numbering is suggested from your own series with a duplicate warning, and there is no payment QR for the UK.
Worked example: VAT invoice in pounds
A VAT-registered web developer in Leeds invoices a client for March:
| Line | Qty | Unit price | Net | VAT 20% |
|---|---|---|---|---|
| Website development (days) | 3 | £450.00 | £1,350.00 | £270.00 |
| Hosting and maintenance (months) | 12 | £15.00 | £180.00 | £36.00 |
| Total | £1,530.00 | £306.00 |
Amount due: £1,530.00 + £306.00 = £1,836.00. Because the total is above £250, the client’s name and address, quantities and unit prices are all required, and the checklist will flag any that are empty.
E-invoicing in the UK
The government has announced that VAT invoices between businesses should become mandatory e-invoices from April 2029. This is a plan, not law yet. For now, a PDF from this generator is a normal, valid invoice. We never send anything to HMRC or any network: you send the PDF yourself.
Related tools and guides
Need a price first? Make a quote and turn it into an invoice once accepted. Paid on the spot? Issue a receipt. Prefer a blank file? Download the Word invoice template or Excel template, or browse all invoice templates. For payment terms and late-payment interest, read Net 30 and payment terms, and for numbering, see the invoice numbering guide.
Rules last checked: 24 October 2026. This page is general information, not tax advice; ask your accountant about your own case.