How to Make an Invoice in the UK
In the UK, what legally belongs on your invoice depends on who you are, not just what you sold. A sole trader’s mandatory list is different from a limited company’s (which must show its registered name, office and company number under the Companies Act), and VAT registration adds a third layer on top — with a rule so odd it sounds invented: name one company director on an invoice and you must name all of them. The generator below is preset to UK conventions — £ amounts, VAT at 20%, sort code and account payment block — and nothing you type leaves your browser.
VAT shown separately if registered; sole traders can leave the VAT number blank and turn tax off.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| — | 1 | £0.00 | £0.00 |
Choose "Save as PDF" in the print dialog. Nothing you type leaves this page — the profile you save is stored only in this browser.
Your legal checklist, in three questions
Answer how you trade and whether you’re VAT-registered, and the widget assembles the exact mandatory list HMRC and the Companies Act expect on your invoices.
The mandatory list changes with your business structure and VAT status. Build yours.
Sole trader or limited company: the identity rules
Every UK invoice starts from the same base: the word "Invoice", a unique sequential number with no gaps or repeats, the date, the customer’s name and address, a clear description, and the amounts with a total. Then structure kicks in. A sole trader must include their own name — even if trading as "Jane’s Web Design", Jane’s actual name has to appear — plus an address where legal documents can be delivered. A limited company must use its full registered name exactly as it appears on the certificate of incorporation, along with its registered office address and company registration number. And the all-or-none rule is real: director names are optional, but including one obliges you to include every director.
VAT invoices: full, simplified and the £90,000 line
VAT registration becomes compulsory when your taxable turnover passes £90,000 in any rolling 12-month period — not the tax year, a rolling window, which catches people out. Once registered, a full VAT invoice adds your VAT number, the time of supply (the "tax point", which isn’t always the invoice date), the VAT rate per item — standard 20%, reduced 5% or zero-rated, each labelled — and three totals: net, VAT and gross. Issue it within 30 days of the supply. For small sales there’s a shortcut: at £250 or less including VAT, a simplified VAT invoice with just five details is valid. Not registered? Then the rule is the mirror image: you must not charge VAT or show a VAT line at all, and a small "Not VAT registered" note at the foot spares you the emails asking where it went.
Getting paid: the 30-day default
Here’s a detail most freelancers don’t know: a due date isn’t legally required on a UK invoice — but if you leave it off, the law fills the gap and the customer must pay within 30 days of the invoice date. Thirty days is a long time to wait for money you’ve earned, which is why naming your own terms beats accepting the default. "Payment due within 14 days" with your sort code and account number right there on the document removes both the excuse and the friction. Invoices can be issued in any currency and even any language, but if you invoice in euros or dollars the VAT amount must still be shown in pounds, and HMRC can ask for an English translation within 30 days.
Records: six years, kept digitally
VAT-registered businesses must keep copies of every VAT invoice issued — including cancelled ones — for six years, and Making Tax Digital means those VAT records now have to be kept digitally. Sole traders keep invoices with the rest of their records for at least five years after the 31 January filing deadline of the relevant tax year. PDFs from a generator like the one above are fine; the requirement is that records stay complete, legible and retrievable. As with everything on this page, this is general information rather than tax advice — GOV.UK and an accountant are the right sources for decisions about your own business.
Frequently asked questions
Every UK invoice needs the word "Invoice", a unique sequential number, the date, your business name and address, the customer’s name and address, a clear description of the goods or services, the amounts charged and the total owed. Sole traders must include their own name and an address where legal documents can be served; limited companies must show their full registered name, registered office and company number. VAT-registered businesses add the VAT details on top.
A full VAT invoice adds your VAT registration number, the time of supply (tax point) if it differs from the invoice date, the VAT rate per item — standard 20%, reduced 5% or zero-rated, clearly labelled — plus the net total, the VAT total and the gross total. For sales of £250 or less including VAT, a simplified VAT invoice with fewer details is allowed.
No — you must not charge VAT or show a VAT line unless you are registered. Registration becomes compulsory once your taxable turnover exceeds £90,000 in a rolling 12-month period (or you expect it to within the next 30 days). Below that, many sole traders simply add "Not VAT registered" at the foot of the invoice to avoid confusion.
A due date is not legally required on a UK invoice, but if you don’t specify one the customer must pay within 30 days of the invoice date. Naming an explicit, shorter deadline — 7 or 14 days is common for freelancers — is better practice and gets invoices paid faster.
No. Director names are optional on a limited company invoice, but the rule is all or none: if you include the name of one director, you must include the names of all of them. Most companies leave directors off entirely.
VAT-registered businesses must keep copies of all VAT invoices they issue — including cancelled ones — for six years, and Making Tax Digital requires those VAT records to be kept digitally. Sole traders should keep invoices with their other records for at least five years after the 31 January filing deadline of the relevant tax year. This page is general information, not tax advice — GOV.UK and an accountant are the authoritative sources for your situation.
How to make an invoice (the full guide + generator) · Australia · USA · New Zealand · Canada · Money & Finance