Educational guide
How to Invoice in the UK
What a UK invoice has to show, when VAT rules add more, and where HMRC sets the rates, thresholds and deadlines, each quoted from GOV.UK with its date.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
Every UK business invoice has a set of basics. GOV.UK's invoicing guide (checked October 31, 2026) says an invoice must include "a unique identification number", "your company name, address and contact information", "the company name and address of the customer you’re invoicing", "a clear description of what you’re charging for", "the date the goods or service were provided (supply date)", "the date of the invoice" and "the total amount owed". The same guide says "You must use VAT invoices if you and your customer are VAT registered."
VAT registration depends on turnover. GOV.UK (checked October 31, 2026) says "You must register if your total taxable turnover for the last 12 months goes over £90,000." It also says "You can choose to register for VAT if your turnover is less than £90,000 (‘voluntary registration’)." Once registered, the rate you charge depends on what you sell: GOV.UK's VAT rates page (checked October 31, 2026) says "The standard VAT rate is 20%", and its table lists a "Reduced rate" of "5%" for "Some goods and services, for example, children’s car seats and home energy" and a "Zero rate" of "0%" for "Zero-rated goods and services, for example, most food and children’s clothes". For timing, HMRC's VAT Notice 700/21 (last updated 18 March 2024) says "Normally you must issue a VAT invoice within 30 days of the date you make the supply." For anything beyond this, such as imports, margin schemes or Northern Ireland trade with the EU, check HMRC's guidance or ask an accountant.
Worked example, with sample figures: a VAT-registered designer invoices a VAT-registered UK client for 4 days at £450.00 a day, so £1,800.00 before VAT. Taking the standard rate GOV.UK gives ("The standard VAT rate is 20%", checked October 31, 2026), and assuming the service is standard-rated, the VAT is £1,800.00 × 20% = £360.00 and the invoice total is £1,800.00 + £360.00 = £2,160.00.
Invoice checklist for United Kingdom
Each item has a note on what to include and when it applies.
Invoice number
RequiredGOV.UK (checked October 31, 2026) lists "a unique identification number". For VAT invoices, HMRC's VAT Notice 700/21 (last updated 18 March 2024) asks for "a sequential number based on one or more series which uniquely identifies the document".
Your business details
RequiredGOV.UK (checked October 31, 2026) lists "your company name, address and contact information". A sole trader's invoice must also include "your name and any business name being used". On a VAT invoice, HMRC's VAT Notice 700/21 (last updated 18 March 2024) asks for "the name, address and VAT registration number of the supplier".
Customer details
RequiredGOV.UK (checked October 31, 2026) lists "the company name and address of the customer you’re invoicing". The VAT invoice version in HMRC's VAT Notice 700/21 (last updated 18 March 2024) is "the name and address of the person to whom the goods or services are supplied".
Description of the goods or services
RequiredGOV.UK (checked October 31, 2026) lists "a clear description of what you’re charging for". HMRC's VAT Notice 700/21 (last updated 18 March 2024) asks for "a description sufficient to identify the goods or services supplied".
Supply date and invoice date
RequiredGOV.UK (checked October 31, 2026) lists "the date the goods or service were provided (supply date)" and "the date of the invoice". On a VAT invoice, HMRC's VAT Notice 700/21 (last updated 18 March 2024) asks for "the time of the supply".
VAT amounts (VAT-registered businesses)
RequiredGOV.UK (checked October 31, 2026) lists "VAT amount if applicable". HMRC's VAT Notice 700/21 (last updated 18 March 2024) asks for "the total amount of VAT chargeable, expressed in sterling".
Total amount owed
RequiredGOV.UK (checked October 31, 2026) lists "the total amount owed".
Tax and regulatory themes in United Kingdom
VAT rates
GOV.UK's VAT rates page (checked October 31, 2026) says "The standard VAT rate is 20%". Its table lists a "Reduced rate" of "5%" for "Some goods and services, for example, children’s car seats and home energy" and a "Zero rate" of "0%" for "Zero-rated goods and services, for example, most food and children’s clothes".
VAT registration threshold
GOV.UK (checked October 31, 2026) says "You must register if your total taxable turnover for the last 12 months goes over £90,000." Below that, "You can choose to register for VAT if your turnover is less than £90,000 (‘voluntary registration’)."
Records and digital record keeping
HMRC's VAT Notice 700/21 (last updated 18 March 2024) says "Generally, you must keep all your business records for VAT purposes for at least 6 years." It also says "All VAT registered businesses must keep and preserve certain records digitally and keep their accounts within functional compatible software." For how they apply to you, check with HMRC or an accountant.
Payment methods in United Kingdom
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
- Cheque
Business and cultural tips for United Kingdom
- Keep every VAT invoice you send. HMRC's VAT Notice 700/21 (last updated 18 March 2024) says "The VAT invoices you issue form a very important part of your business records and you must keep a copy of every VAT invoice you issue."
- Show the supply date as well as the invoice date; GOV.UK (checked October 31, 2026) lists both "the date the goods or service were provided (supply date)" and "the date of the invoice".
- If you add interest to a late payment from another business, GOV.UK (checked October 31, 2026) says "Send a new invoice if you decide to add interest to the money you’re owed."
Questions about invoicing in United Kingdom
Invoicing guides for other countries
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At a glance
| Situation | What the official source says |
|---|---|
| Any business invoice | GOV.UK lists what it "must include" (checked October 31, 2026) |
| Both sides VAT-registered | "You must use VAT invoices if you and your customer are VAT registered." (GOV.UK, checked October 31, 2026) |
| Simplified VAT invoice, if you're not a retailer | "If you’re not a retailer and the total value of your supply does not exceed £250 you may issue your customer with a simplified invoice." (HMRC VAT Notice 700/21, last updated 18 March 2024) |
| Deadline for a VAT invoice | "Normally you must issue a VAT invoice within 30 days of the date you make the supply." (HMRC VAT Notice 700/21, last updated 18 March 2024) |
When this isn't for you
This guide covers everyday invoicing by UK businesses. For imports and exports, margin schemes, reverse-charge supplies or Northern Ireland trade with the EU, follow HMRC's specific guidance or ask an accountant.