What a UK invoice must include — and the extra details on a VAT invoice

The basics for every invoice

• A unique identification number ^[2].
• Your company name, address and contact information — a limited company should use its full registered name ^[2].
• The customer's company name and address ^[2].
• A clear description of what you are charging for ^[2].
• The date the goods or service were provided and the date of the invoice ^[2].
• The amount being charged, any VAT, and the total amount owed ^[2].

Extra details on a full VAT invoice

• Your VAT registration number ^[1].
• The time of supply (tax point), if different from the invoice date ^[1].
• Quantity and unit price excluding VAT for each item, and the rate of VAT for each ^[1].
• The total excluding VAT and the total VAT ^[1].

Construction services under the domestic reverse charge also need a statement that the customer must account for the VAT.

Simplified and modified VAT invoices

Where the total including VAT is £250 or less, a simplified VAT invoice with fewer details is allowed. Above £250, you must issue a full or modified VAT invoice ^[1].

Details that get you paid faster

• The due date written as a date, not just '30 days'.
• Bank details and a payment reference.
• The purchase order number, if the customer uses them — missing POs are a common reason for invoices being held.
• For business customers, a note that statutory interest applies to late payment ^[3].