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Invoicing rules

What UK invoices must include, numbering, VAT and record keeping for sole traders and small businesses.

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What every UK invoice needs

A sole trader's invoice should show a unique invoice number, your name and address (or your trading name plus your own name), the customer's name and address, the invoice date, the date of the work or supply, a description of what you did, the amount, and the total due. VAT-registered businesses must also show their VAT number and VAT amounts, and some extra details. See sole trader invoice requirements.

Numbering and corrections

Invoice numbers must be unique and should run in sequence. You can add a prefix, but don't reuse a number or delete an invoice you've already sent. If you made a mistake, issue a credit note and a new invoice. See invoice numbering rules and how to issue a credit note.

Keep your records

HMRC expects you to keep copies of your invoices and other business records. Sole traders must keep them for at least five years after the 31 January Self Assessment deadline for the tax year.

General information, not tax advice.

Questions

Does a sole trader need a VAT number on invoices?

Only if you're VAT-registered. If you aren't, don't show VAT or a VAT number.

Can I start invoice numbers at any number?

Yes. You can start anywhere, but after that each number must be unique and should follow in sequence.

How do I fix an invoice I've already sent?

Leave the original as it is. Issue a credit note against it, then send a corrected invoice with a new number.

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