TradeLinkers
Every UK invoice needs a unique number, your business name, address and contact details, the customer's name and address, a description of the work, the supply date, the invoice date, the amounts, any VAT, and the total owed. If you're VAT registered, extra rules apply, including your VAT number and the VAT shown separately.
What does gov.uk say every invoice must include?
Gov.uk lists nine things for every invoice, VAT or not. Get these right and the invoice does its job: the customer knows what they’re paying for, how much and when, and you have a clean record for your tax return.
| What to include | What it means on a trade invoice |
|---|---|
| A unique identification number | Never reused, never skipped on purpose. More on numbering below. |
| Your business name, address and contact details | The name you trade under, a postal address, and an email or contact route. |
| The customer’s name and address | Their billing name and address. Add the job address too if it’s different. |
| A clear description of what you’re charging for | “Replace kitchen mixer tap, supply and fit” beats “plumbing work”. |
| The supply date | The date you did the work. For a job over several days, give the dates. |
| The invoice date | The date you send it. |
| The amount or amounts charged | Line by line: labour, materials, call-out and so on. |
| The VAT amount, if applicable | Only if you’re VAT registered. |
| The total amount owed | One clear figure, after any deposit or part payment already received. |
Is an invoice a legal requirement for every job?
Gov.uk says you must give an invoice by law when both you and the customer are VAT registered. For other jobs, a proper invoice is still the simplest way to get paid on time and to keep the records HMRC expects you to have.
If you’re self-employed, gov.uk says to keep your business records for at least 5 years after the 31 January Self Assessment deadline for that tax year. If you’re VAT registered, HMRC says to keep VAT records for at least 6 years. A copy of every invoice you send is part of those records, so don’t delete old ones.
What extra details do sole traders and limited companies need?
Sole traders must show their own name and any business name they use. Limited companies must show the full registered company name. These rules come from gov.uk’s invoicing guidance and the rules for running a limited company.
Sole trader. Put your name and any business name, for example “Dan Price trading as Price Electrical”. If you trade under a business name, gov.uk says the invoice must also give an address where legal documents can be delivered to you.
Limited company. Use the full company name exactly as it appears on the certificate of incorporation. If you choose to list directors’ names on your invoices, you must list all of them. Separately, gov.uk says business letters, order forms and websites must show the company’s registered number, registered office address, where it’s registered (England and Wales, Scotland or Northern Ireland) and that it’s a limited company. It’s sensible to put the same details in your invoice footer.
What changes once you’re VAT registered?
Once registered, your invoices must show your VAT number and the VAT separately. HMRC says you must issue a VAT invoice when you supply standard or reduced-rate work to another VAT-registered business, normally within 30 days. Small sales of £250 or less can use a simplified version.
HMRC’s VAT Notice 700/21 sets out what each type must show:
| Detail | Full VAT invoice | Simplified VAT invoice (£250 or less, including VAT) |
|---|---|---|
| Sequential invoice number | Yes | Not required |
| Your name, address and VAT number | Yes | Yes |
| Customer’s name and address | Yes | Not required |
| Time of supply (tax point) | Yes | Yes |
| Date of issue, if different | Yes | Not required |
| Description of the work or goods | Yes | Yes |
| Quantity, unit price, VAT rate and amount excluding VAT for each line | Yes | VAT rate only |
| Total excluding VAT and total VAT in sterling | Yes | Total including VAT, per VAT rate |
| Rate of any cash discount offered | Yes | Not required |
Over £250, HMRC says you need a full VAT invoice or a modified one that shows VAT-inclusive values. HMRC’s duty to issue a VAT invoice is about customers who are VAT registered. Homeowners still get an invoice from you in practice, and it should show the VAT you’ve charged.
If you’re not VAT registered, don’t show VAT at all. Gov.uk is clear that you must register for VAT to start charging it. Some subcontract work between VAT-registered builders falls under the construction reverse charge, which needs special wording on the invoice. The VAT guide for tradespeople explains who that applies to.
How should you number your invoices?
Give every invoice its own number from a series that only goes up. For VAT invoices, HMRC requires a sequential number from one or more series that uniquely identifies the document, and its manual confirms letters are allowed alongside the numbers.
HMRC’s manual (VATREC5010) answers the usual questions:
- Prefixes are fine. “INV-0042” works, as long as it’s part of a unique, sequential series.
- You don’t have to start at 1. You can start at 1135 if the series runs on in order from there.
- More than one series is allowed, for example one per business unit.
- Gaps need explaining. If you cancel or spoil an invoice before sending it, keep it in your records or be able to explain the break.
Even if you’re not VAT registered, numbering in order makes it much easier for you and your accountant to see what’s been paid.
What dates go on an invoice?
At least two dates: the date you did the work and the date of the invoice. Add a third, the due date, so there’s no argument about when payment is late. A due date also makes chasing simpler.
Write the due date as an actual date (“Due by 14 November 2026”) rather than only “30 days”, so the customer doesn’t have to work it out. For a job spread over several visits, list the dates worked or the date the job was completed.
What payment terms should you put on it?
You can set your own payment terms, such as payment on completion or within 14 days. Gov.uk says that if you don’t agree a payment date, the customer must pay within 30 days of getting your invoice or the work, so agree terms up front and print them on the invoice.
Good payment terms say:
- when payment is due (a date)
- how to pay (bank transfer, card link, cash)
- what reference to use
- for business customers, that you may claim late payment interest and compensation under the Late Payment of Commercial Debts (Interest) Act 1998
The guide to chasing unpaid invoices covers what happens when the due date passes.
Should you put your bank details on the invoice?
Yes. Bank details aren’t on gov.uk’s required list, but an invoice without them is an invoice that gets paid late. Give the account name, sort code and account number, and ask the customer to use the invoice number as the payment reference.
Tell new customers that your bank details won’t change by email. If they ever get a message saying they have, they should check with you before paying.
What does a finished trade invoice look like?
Here’s an example for a sole trader electrician who isn’t VAT registered. All names and figures are made up for illustration.
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Supply and fit double socket, kitchen | 3 | £65.00 | £195.00 |
| Replace consumer unit, including RCBOs | 1 | £520.00 | £520.00 |
| Total | £715.00 | ||
| Less deposit paid 3 October 2026 | £150.00 | ||
| Balance due by 14 November 2026 | £565.00 |
Above the lines: invoice number INV-0042, invoice date, dates worked, your name and trading name, your address and email, and the customer’s name and address. Below: bank details and the reference INV-0042. If this electrician were VAT registered, each line would show the VAT rate, with the VAT total and their VAT number added.
How does TradeLinkers handle invoices?
TradeLinkers numbers invoices INV-0001 upwards, using the same sequence on your phone and on the web. The PDF shows your business name, tagline, phone and email, the customer, the line items and totals, and your bank details: account name, sort code, account number and payment reference. You set a due date (with a default number of days in settings) and your own payment terms text.
VAT only appears once you’ve marked the business as VAT registered and added your VAT number. You then pick 0%, 5%, 20% or a custom rate and your VAT number is printed. Deposits and part payments are recorded, and the balance shows on the PDF. See the invoice app, or try the free invoice template with no sign-up.
Sources
- GOV.UK: Invoicing and taking payment from customers
- GOV.UK: Payment obligations
- HMRC: Record keeping (VAT Notice 700/21), sections 3 and 4
- HMRC manual VATREC5010: details on a full VAT invoice and invoice numbering
- GOV.UK: Charge, reclaim and record VAT
- GOV.UK: Running a limited company, signs, stationery and promotional material
- GOV.UK: Business records if you're self-employed
This guide is general information for UK sole traders and small firms, not tax or legal advice. Rules change; check the source or ask an accountant for your own situation.
