UK Invoice Requirements: What Must Be on a British Invoice (2026)

UK invoicing is governed by HMRC rules. Whether you're a sole trader, freelancer, or limited company, your invoices must meet certain minimum requirements. Here's exactly what needs to be on a UK invoice in 2026.

Mandatory fields on a UK invoice

According to HMRC, every UK invoice must include:

• A unique invoice number (sequential, no repeats)
• Your business name and address
• The client's name and address
• Invoice date
• Description of the goods or services supplied
• Amount charged for each item
• Total amount due

Additional requirements if you are VAT-registered

If you are VAT-registered (annual taxable turnover above £90,000), your VAT invoice must also include:

• Your VAT registration number
• The VAT rate applied to each item
• The VAT amount payable
• The total excluding VAT and the total including VAT
• The tax point (usually the invoice date, unless goods were delivered on a different date)

Do UK freelancers need to charge VAT?

Only if your VAT-taxable turnover exceeds £90,000 in the previous 12 months. Below this threshold, you are not required to register for VAT, though you can do so voluntarily. If you are not VAT-registered, you do not charge VAT and you do not include a VAT number on your invoice.

Simplified vs full VAT invoice

UK VAT invoices come in two forms:

• Full VAT invoice: required for sales over £250 and for all B2B sales where the customer needs to reclaim VAT
• Simplified VAT invoice: can be used for retail sales under £250; doesn't need to show the customer's name and address

UK invoice payment terms

UK law (Late Payment of Commercial Debts Act 1998) gives you the right to charge statutory interest on overdue invoices at 8% above the Bank of England base rate, plus a fixed debt recovery cost of £40–100 depending on the invoice amount. You can also set your own payment terms — Net 30 is the most common for B2B, Net 14 for freelancers.