Limited Company Invoice Requirements UK: What the Law Says (2026)
Sole traders get flexibility; limited companies get statute. UK law names specific details every Ltd invoice must carry — here's the complete list.
How is invoicing different once you trade through a limited company instead of as a sole trader? Mostly, the difference is that the rules stop being habits and start being law. UK companies legislation names specific details that must appear on a limited company's invoices and business correspondence, and missing them is a compliance gap rather than a style choice. The official summary lives on gov.uk's invoicing guidance.
What a UK limited company invoice must include
- The company's full registered name, exactly as on the certificate of incorporation (including 'Ltd' or 'Limited')
- Company registration number
- Place of registration (England and Wales, Scotland, or Northern Ireland)
- Registered office address — even if you trade from somewhere else
- Everything any invoice needs: unique sequential number, date, customer details, description, amounts, payment terms
A subtlety that catches people: if you choose to name any director on the invoice, UK rules require naming all directors. Most companies simply name none and avoid the issue.
VAT-registered? Add the VAT layer
Once the company is VAT-registered, invoices must also carry your VAT number with VAT shown separately at the correct rate. The detailed field list is in our UK VAT invoice guide; below the registration threshold you must NOT show or charge VAT at all.
A compliant example
'Harborview Consulting Ltd · Company No. 12345678 · Registered in England and Wales · Registered office: 1 Quay Street, Bristol BS1 4XX' sits in the footer. The body is a normal invoice: HV-0231, dated 11 June 2026, 'Strategy workshop — 2 days @ £900', £1,800, Net 30, bank details for the company's business account. If Harborview were VAT-registered, the body would show £1,800 net, £360 VAT (20%), £2,160 total, plus the VAT number in the footer.
Payments belong to the company
Invoice in the company's name, get paid into the company's bank account, and pay yourself from there by salary or dividend. Client money routed to a director's personal account creates exactly the muddle limited liability is supposed to prevent, and it makes year-end accounts painful. The invoice is the first link in that chain — issue it from the company, always.
Sole trader vs limited company invoicing, side by side
A sole trader invoices under their own name with no company number (our sole trader guide covers it). A limited company must display its registered identity. Beyond that statutory footer, the craft is identical: clear descriptions, sequential numbers, explicit terms, and the discipline of sending the invoice the day the work completes.
Frequently asked questions
Does a UK limited company have to put its company number on invoices?
Yes. The registered name, company number, place of registration, and registered office address must appear on invoices and other business correspondence under UK companies legislation.
Can I show just one director's name on a company invoice?
No — if you name any director on business stationery, you must name all of them. The simplest compliant choice is to name none.
Does a limited company always charge VAT on invoices?
Only if it's VAT-registered. Registration is mandatory above the turnover threshold and optional below it; an unregistered company must not show or charge VAT.
Can a limited company invoice be paid to a director personally?
It shouldn't be. The company is the contracting party, so payment belongs in the company's bank account; directors are paid from the company by salary or dividend afterwards.
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