Payment on receipt
Used for one-off jobs, trade work and consumer customers. Pair it with a calendar date so there is no argument about the deadline.
GBP · VAT · HMRC record-keeping
Invoice Generator for the UK
Create Professional Invoices for Customers in the UK
Use this generator to invoice customers in the United Kingdom. Set the currency to pounds, add your line items, and the invoice prints with the structure UK businesses, accountants and bookkeepers recognise.
The UK draws a firm line between a plain commercial invoice and a VAT invoice. Which one you are issuing depends on whether you are VAT registered — and that changes what has to appear on the page.
Creating an invoice in the UK
If you are a sole trader or a company that is not VAT registered, your invoice is a commercial document. GOV.UK sets out the basic information it should carry, and your main obligation is to keep a copy as part of your business records.
Once you are VAT registered, invoicing becomes a tax matter. HMRC specifies the information a VAT invoice must show, and your customer relies on it to recover input tax. Getting the VAT number, rate or tax point wrong can create problems on both sides of the transaction.
Limited companies carry an extra layer: company law requires the registered company name to be used, and the registration number, place of registration and registered office address are conventionally shown on invoices as well as letters.
Reviewed September 2026. Rules and rates change — always confirm the current position with the authorities linked at the bottom of this page. This is general information, not tax or legal advice.
What to include on an invoice
Every UK invoice
Basic commercial information expected whether or not you are VAT registered.
- The word Invoice, clearly shown
- A unique identifying number
- Your name or company name, and address
- The customer's name and address
- A clear description of the goods or services supplied
- The date of supply and the invoice date
- The amount being charged and the total due
- Payment terms and how to pay, including bank details
VAT invoices only
Required when you are VAT registered. HMRC publishes the definitive list — check it against your template.
- Your VAT registration number
- A sequential invoice number, unique to the series
- The tax point (time of supply) where it differs from the invoice date
- The unit price excluding VAT for each item
- The VAT rate applied to each line
- The total amount excluding VAT
- The total VAT charged, in sterling
- Any cash discount offered, and the customer's VAT number for reverse-charge supplies
Recommended
Not required, but these are what make an invoice easy for a UK finance team to process.
- A purchase order or job reference
- The named contact who commissioned the work
- The period the work covers
- Your late payment terms, referenced clearly
- A sort code and account number, plus a payment reference to quote
Depends on your structure
Driven by your legal form and sector.
- Full registered company name and company number for limited companies
- Registered office address, where an address is given
- Trading name shown alongside the registered name
- CIS deduction details for construction industry subcontractors
- Professional body registration for regulated services
Invoice numbering
A unique identifying number is expected on every UK invoice, and for VAT invoices HMRC expects that number to be sequential within the series, with no unexplained gaps.
The simplest compliant approach is a straight run: 0001, 0002, 0003. If you prefer a dated scheme, 2026-001 works equally well provided it never repeats. Prefixing by customer is fine as long as each full number appears once.
If you cancel an invoice, do not reuse or delete the number. Issue a credit note referencing the original and keep both in the sequence — that is what makes your records reconcilable if HMRC ever asks.
Business information
Sole traders
Your own name is the legal name; a trading name is optional but must be shown alongside it.
- Your name, and your business name if you use one
- An address where documents can be sent
- Contact email and telephone number
- Bank name, sort code and account number for payment
Limited companies
Company law requirements sit on top of the commercial basics.
- The full registered company name, exactly as filed
- Company registration number
- Place of registration — England and Wales, Scotland or Northern Ireland
- Registered office address where an address is shown
If VAT registered
These turn the document into a valid VAT invoice.
- Your VAT registration number, shown clearly
- The VAT rate applied to each line item
- The VAT total in sterling, even on a foreign-currency invoice
Customer information
- The customer's full business name, as registered
- Their billing address, which may differ from the trading address
- The accounts payable email address
- The named person who approved the work
- Purchase order or contract reference
- Their VAT number, where a reverse charge applies
- Delivery address for goods, when different
- Cost centre or department for larger organisations
Dates and payment terms
UK invoices show the invoice date and the payment due date. VAT-registered businesses also need to be alert to the tax point — the date that determines which VAT period a supply falls into — which is not always the same as the invoice date.
Thirty days is the common commercial default, and public sector bodies typically work to 30 days as standard. Smaller businesses and consumer customers are often invoiced on 7 or 14 day terms.
14 days
A practical default for sole traders and small suppliers dealing with owner-managed businesses.
30 days
The standard across UK business-to-business trade and typical for public sector contracts.
Statutory late payment terms
Commercial debt legislation provides a right to interest and fixed recovery costs on late payments. Check the current rate on GOV.UK and state your terms upfront.
Tax considerations
VAT is the UK's consumption tax, administered by HM Revenue & Customs. The standard rate is 20%, with a reduced rate of 5% on certain supplies such as domestic fuel, and a zero rate on categories including most food and children's clothing. Some supplies, such as certain financial and insurance services, are exempt rather than zero-rated — the distinction matters for what you can reclaim.
You must register for VAT once your taxable turnover passes the registration threshold, and you can register voluntarily below it. The threshold is set by HMRC and has changed over the years, so take the current figure from GOV.UK rather than from any article, including this one.
Once registered you charge VAT on your taxable supplies, issue VAT invoices, and file returns under Making Tax Digital, which requires digital record-keeping and compatible software for submission.
Standard rate
20% applies to most goods and services. Enter 20 as the tax rate in the generator and the VAT is itemised separately from the net total.
Reduced and zero rates
5% and 0% apply to specific categories defined by HMRC. Zero-rated supplies are still taxable supplies and still belong on a VAT invoice.
Not registered
Leave the tax rate at zero and make no reference to VAT. Do not show a VAT line of £0.00 — it suggests a registration you do not hold.
Reverse charge
Applies to certain supplies, including construction services under the domestic reverse charge. The invoice must state that the reverse charge applies and show the customer's VAT number.
CIS deductions
Construction subcontractors have deductions taken by the contractor. Show the gross labour figure and the deduction so the payment reconciles.
Making Tax Digital
VAT-registered businesses keep digital records and file through compatible software. Your PDF invoices are the underlying evidence behind those records.
Currency considerations
UK invoices are normally issued in pounds sterling, written as £1,250.00. Use a comma for thousands and a full stop for pence.
You can invoice a UK customer in another currency if that is what you agreed, but if you are VAT registered the VAT amount itself must be converted and shown in sterling on the invoice. HMRC publishes exchange rates that can be used for that conversion.
When you are paid into a foreign-currency account, name the currency explicitly on the invoice and include IBAN and BIC alongside sort code and account number so an overseas payer can complete the transfer without asking.
Example the UK invoice
A VAT-registered marketing consultancy in Manchester invoicing a London client for a completed campaign. VAT is charged at the standard rate and shown separately from the net total.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Campaign strategy and planning | 1 | £2,400.00 | £2,400.00 |
| Creative production — 4 assets | 4 | £380.00 | £1,520.00 |
| Consultancy days on site (12 & 19 Aug) | 2 | £650.00 | £1,300.00 |
| Media reporting dashboard build | 1 | £480.00 | £480.00 |
| Subtotal excluding VAT | £5,700.00 | ||
| VAT at 20% | £1,140.00 | ||
| Total due — 30 days, PO 4471 | £6,840.00 | ||
How to create an invoice online
- Step 1
Add your business details
Sole traders use their own name plus any trading name. Limited companies use the full registered name, company number and registered office.
- Step 2
Add your VAT number if registered
Put it in your business details block so it prints on every invoice. Leave it out entirely if you are not registered.
- Step 3
Enter the customer
Full business name, billing address and the purchase order reference their finance team will match the invoice against.
- Step 4
Set the currency to GBP
The currency selector puts the £ symbol on every amount so the document reads as a UK invoice.
- Step 5
Itemise the work and set VAT
One line per deliverable with the net amount. Enter 20 as the tax rate for standard-rated supplies, or zero if you are not registered.
- Step 6
Set terms and download
Choose 14 or 30 day terms, add your sort code, account number and payment reference in the notes, then download the PDF.
Common invoicing mistakes
Showing VAT without being registered
Charging or implying VAT you are not registered for is a serious error. Until your registration is confirmed, leave VAT off the invoice completely.
Using a trading name instead of the registered name
A limited company must use its registered name. Show the trading name as well if you like, but the registered name has to be there.
Breaking the invoice sequence
Unexplained gaps in a VAT invoice series are exactly what a compliance check looks for. Cancel with a credit note rather than deleting a number.
Ignoring the tax point
The date of supply can fall in a different VAT period from the invoice date, which puts the VAT in the wrong return if you do not show it.
No bank details or payment reference
A UK payer needs sort code, account number and a reference. Without a reference, your payment arrives unallocated and chasing it takes longer.
Silence on late payment
Statutory interest exists, but stating your terms on the invoice from the outset makes the conversation about a late payment much shorter.
When you may need professional advice
Most UK invoicing questions are answered by GOV.UK guidance. An accountant becomes worth the fee at the points where the answer depends on your circumstances rather than the rules: approaching the VAT threshold, choosing between the standard and flat rate schemes, or working out the treatment of a cross-border supply.
Construction businesses in particular should take advice early, because CIS and the domestic reverse charge together change both what you invoice and what you actually receive.
- Your turnover is approaching the VAT registration threshold
- You are deciding between VAT accounting schemes
- You supply customers in the EU or elsewhere overseas
- You work in construction and CIS or the reverse charge applies
- You are incorporating and your invoices need to change name
- A customer disputes VAT you have charged
Frequently asked questions
Do I have to be VAT registered to send an invoice?
No. Sole traders and small companies below the VAT registration threshold invoice without any VAT at all. You simply leave the tax rate at zero and do not mention VAT anywhere on the document. Charging or implying VAT when you are not registered is not permitted.
What is the difference between an invoice and a VAT invoice?
A plain invoice is a commercial request for payment. A VAT invoice is a document a VAT-registered business must issue to another VAT-registered business, and HMRC sets out the specific information it has to contain, including your VAT number, the VAT rate applied and the VAT amount. Your customer needs it to reclaim input tax.
What has to appear on a UK invoice?
For a sole trader: your name, any trading name, an address for contact, a unique invoice number, the date, a description of what you supplied, the amount and the payment terms. Limited companies must also show the full registered company name and, if an address is given, the registered office address. VAT-registered businesses add the VAT details HMRC specifies.
Can I charge interest on a late UK invoice?
Commercial debt legislation gives businesses a statutory right to claim interest and a fixed recovery cost on late commercial payments, unless the contract sets a substantial alternative remedy. Check the current rate and rules on GOV.UK before adding a late payment clause, and state your terms on the invoice from the start.
Do I need to show my company registration number?
A limited company must state its registered name on its business letters and order forms, and in practice registration number, place of registration and registered office are shown on invoices too. Sole traders have no company number to show.
How do I invoice a customer in the EU after Brexit?
The VAT treatment of cross-border supplies changed after the UK left the EU and depends on whether you are supplying goods or services, and to a business or a consumer. Get the position for your specific supply from HMRC guidance or an accountant before deciding whether to charge UK VAT.
Official sources
- GOV.UK — Invoicing and taking payment from customers
What must appear on a commercial invoice, plus payment terms and late payment rules.
- GOV.UK — VAT record keeping and VAT invoices
The definitive list of information a VAT invoice must contain, and when to issue one.
- GOV.UK — VAT rates on different goods and services
Which supplies are standard rated, reduced rated, zero rated or exempt.
- Companies House — running a limited company
Company name and registration details you must show on business documents.
Related tools and reading
Create your the UK invoice
Fill in your details, set your tax rate and download a clean PDF. Free, no account and no watermark.