Sole trader invoice requirements in the UK
There's no official HMRC invoice form, but GOV.UK is clear about what an invoice must contain. If you're a sole trader, there are a couple of extra rules, and a different set if you become VAT registered. Here's the full checklist in plain English.
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What every invoice must include
GOV.UK says your invoice must include:
- a unique identification number
- your company name, address and contact information
- the company name and address of the customer you're invoicing
- a clear description of what you're charging for
- the date the goods or service were provided (supply date)
- the date of the invoice
- the amount(s) being charged
- the VAT amount, if applicable
- the total amount owed
Extra rules for sole traders
If you're a sole trader, GOV.UK says the invoice must also include:
- your name and any business name you use, for example "Kriss Bailey trading as Bailey Electrical"; and
- an address where legal documents can be delivered to you, if you use a business name.
The reason is that a sole trader is the business. Customers need to know who they're contracting with and where to serve documents if there's a dispute. If you trade under your own name, your name and address cover both requirements.
If you're a limited company instead
A limited company must show its full registered name exactly as it appears on the certificate of incorporation. GOV.UK adds that if you choose to show directors' names on invoices, you must show all of them. Many companies also add the company number and registered office address.
Writing a clear description
"Work done – £825" is technically a description, but it invites questions. Good descriptions answer what, when and where:
- What: the service (e.g. "Labour – second fix electrics", "Warehouse operative").
- When: the dates or period (e.g. "Week 05/10/2026 – 11/10/2026", or one line per day).
- Where: the site or location, if relevant.
- How much: quantity × rate (e.g. "8 hours @ £20.63").
If you work by the day or hour, a row per day is the clearest format. See our weekly timesheet invoice template.
Supply date vs invoice date
These are two different things. The supply date is when you did the work. For a week's work, that's the dates of the week, or each day on its own line. The invoice date is when you issue the invoice. Show both. For VAT-registered businesses, the dates also affect the "tax point" (when VAT is due), which is another reason to be precise.
Invoice numbers
Each invoice needs a unique identification number. Sequential numbers (00001, 00002…) are the simplest way to guarantee that and make gaps easy to spot. VAT-registered businesses must use a unique sequential number. More in our invoice numbering rules guide.
If you're VAT registered
You must register for VAT if your taxable turnover over the last 12 months goes over the threshold, which GOV.UK currently gives as £90,000. You can also register voluntarily. Once registered, invoices to other VAT-registered customers must be VAT invoices, which need extra details such as your VAT registration number, the time of supply, the VAT rate and the VAT amount. If you're not registered, don't charge VAT and don't show a VAT number. See VAT on contractor invoices.
Not required, but strongly recommended
- Payment due date or terms, e.g. "Due 16/10/2026". Without agreed terms, UK late payment law treats a business payment as late after 30 days. See payment terms.
- Bank details: account name, sort code and account number.
- Customer reference, such as a purchase order, job number or placement ID.
- Your UTR, if you're a CIS subcontractor. Contractors use it to verify you.
Paper, PDF or email?
There's no required format. A PDF sent by email is normal and accepted by businesses and agencies. What matters is the content, that it reaches the right person, and that you keep a copy.
How long to keep invoices
GOV.UK says self-employed people must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. For example, records for 2025/26 (return due 31 January 2027) must be kept until at least January 2032. Keep your sales invoices, expense receipts and bank statements together, and back them up.
Sole trader invoice checklist
- Unique invoice number
- Your name (plus trading name if used) and an address for legal documents
- Your contact details
- Customer's name and address
- Clear description, with dates of supply
- Invoice date
- Amounts, plus VAT if you're registered
- Total owed
- Due date, bank details and references (recommended)
Frequently asked questions
Does a sole trader invoice need my home address?
It needs an address where legal documents can be delivered to you if you use a business name. If you trade under your own name, your normal business address is used. Some people use a business or correspondence address instead of home, as long as documents can be served there.
Do I need a VAT number on my invoice?
Only if you're VAT registered. If you're not, don't show one and don't charge VAT.
Is there an official HMRC invoice template?
No. HMRC and GOV.UK set out what an invoice must contain, not a fixed layout.
Can I send invoices by email?
Yes. A PDF by email is normal. Keep a copy for your records.
How long must I keep invoices?
At least 5 years after the 31 January Self Assessment deadline for the tax year they relate to.
Sources
- Invoices – what they must include – GOV.UK
- Business records if you're self-employed – GOV.UK
- VAT guide (VAT Notice 700) – GOV.UK
- Register for VAT – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.