Guide

Invoicing and payment terms

Information that invoices must contain

When issuing an invoice, you must clearly display the word 'invoice' on the document. In addition to this, you must include the following information:

  • a unique identification number
  • your company name, address and contact information
  • the company name and address of the customer you are invoicing
  • a clear description of what you are charging for
  • the date the goods or service were provided (supply date)
  • the date of the invoice
  • the amount(s) being charged
  • VAT amount if applicable
  • the total amount owed

If you are a limited company or a sole trader you must also provide certain information on any invoices you send.

If you are VAT-registered, there are further details your invoices must include. For more information, seeĀ VAT details to include on invoices.

Limited companies' invoices

Limited companies must have the following additional information on their invoices:

  • the full company name as it appears on the certificate of incorporation
  • any business name used in your business
  • an address where any legal documents can be delivered to you if you are using a business name

Limited companies may include the names of the directors on their invoices. However, if you are going to publish this information on your invoices, you must include the names of all directors.

Sole traders' invoices

A sole trader must have the following additional information on their invoices:

  • the trader's name or any business name being used
  • an address where any legal documents can be delivered to you if you are using a business name