How to Issue Sales Invoices in the UK

Editor’s note: Originally published on 9 January 2023; this article reflects information available at that time, and rules may since have changed.

A UK limited company can create invoices using accounting software, a document template or another reliable system. Accounting software is not always compulsory, but it can improve numbering, record-keeping and payment tracking.

Information a standard invoice should include

• A unique and sequential invoice number
• The company’s full name, address and contact details
• The customer’s name and address
• A clear description of the goods or services
• The supply date and invoice date
• The amount due, currency and payment terms

Limited-company details

Business letters and order forms for a limited company must display required company information. Use the exact registered name and keep the presentation consistent with Companies House records.

VAT invoices

A VAT-registered business must follow additional VAT-invoice rules, including the VAT registration number, applicable VAT rates and VAT amounts. Different requirements can apply to simplified invoices and cross-border supplies.

Keep reliable records

Retain invoices and supporting records for the statutory period and make sure corrections preserve a clear audit trail.

Official source: GOV.UK invoice requirements.

For bookkeeping and invoicing support, contact Leon Advisers at info@leonadvisers.com.