What Must a UK Invoice Include? The 2026 Checklist for Tradespeople

Most tradespeople learn to invoice by copying someone else’s template. That works until a customer queries a bill, your accountant asks for missing details, or HMRC looks at your records. The good news: the rules are short, and once your template is right you never have to think about them again.

The 9 things every UK invoice must include

• A unique invoice number (usually sequential, like INV-0042)
• Your name or company name, address and contact details
• Your customer’s name (or company name) and address
• A clear description of what you’re charging for
• The date the work was done or the goods were supplied
• The date of the invoice
• The amount being charged for each item
• The VAT amount, if you’re VAT registered
• The total amount owed

Sole trader or limited company? The name rules differ

If you’re a sole trader, the invoice must show your own name and any business name you trade under. If you use a trading name such as “Dan’s Plumbing”, you must also give an address where legal documents can be delivered to you.

If you’re a limited company, use the full registered company name exactly as it appears on your certificate of incorporation. If you choose to include the names of your directors, you must list all of them, not just one.

Extra rules if you’re VAT registered

You must register for VAT if your taxable turnover goes over £90,000 in any rolling 12-month period, not just the tax year. Once registered, a full VAT invoice also needs your VAT registration number, the time of supply (tax point) if it differs from the invoice date, and for each item the price excluding VAT, the VAT rate charged and the total VAT. For sales of £250 or less (including VAT) you can issue a simpler, simplified VAT invoice.

Construction work and the VAT reverse charge

If you’re a VAT-registered subcontractor supplying building or construction services to another VAT-registered business that reports under CIS, the domestic reverse charge may apply. In that case you don’t charge VAT on the invoice; instead you state that the reverse charge applies and the customer accounts for the VAT. It doesn’t apply to work for homeowners (end users). If you work through CIS, check HMRC’s guidance or speak to your accountant.

Paid late by a business? You can charge interest

Under the Late Payment of Commercial Debts (Interest) Act 1998, when another business pays you late you can claim statutory interest of 8% plus the Bank of England base rate. For invoices that became overdue between 1 July and 31 December 2026, that’s 11.75% a year, based on the 3.75% base rate set on 30 June 2026. You can also claim a fixed sum for the cost of chasing each invoice:

• £40 for debts under £1,000
• £70 for debts of £1,000 to £9,999.99
• £100 for debts of £10,000 or more

These statutory rights only apply to business-to-business work. For homeowners, agree late payment terms in writing up front, ideally on your quote.

Keep your records

Keep copies of every invoice you send. Sole traders must keep records for at least 5 years after the 31 January Self Assessment deadline for that tax year; limited companies generally need to keep records for 6 years from the end of the financial year.

Get it right on every invoice, automatically

AllSquare fills in all of the required details for you. Just describe the job by voice or text, for example “Replaced kitchen mixer tap for Sarah Jones, 2 hours at £80 plus £85 parts”, and AllSquare creates a professional invoice with numbering, dates, line items, VAT and totals handled.