What Must a UK Invoice Legally Include? (2026 Checklist)

If you're a sole trader or small business in the UK, HMRC requires every invoice you send to include certain information. Miss something and you risk payment disputes, or invoices that don't hold up for VAT or tax records. Here's the full checklist.

Every UK invoice must include:

1. A unique invoice number (each invoice needs its own, sequential ID)
2. Your company name, address and contact information
3. The name and address of the customer you're invoicing
4. A clear description of what you're charging for
5. The date the goods or service were supplied
6. The date of the invoice
7. The amount(s) being charged
8. The VAT amount, if applicable
9. The total amount owed

If you're a sole trader

You must also include:

• Your name and any business name you're trading under
• An address where legal documents can be delivered to you, if you're using a business name

If you're a limited company

You must also include:

• The full company name exactly as it appears on your certificate of incorporation
• The names of all directors, if you choose to list any of them

If you're VAT-registered

When you and your customer are both VAT-registered, you must issue a full VAT invoice, which includes more detail than a standard invoice (such as your VAT registration number and a VAT breakdown by rate).

A worked example

Here's what a compliant invoice looks like with each required element labelled.

The easy way to get this right every time

FairInvoice's free invoice generator already includes every one of these required fields by default, with sequential numbering built in — so you can't accidentally send a non-compliant invoice.

Source: GOV.UK — Invoicing and taking payment from customers