Invoice requirements in the United Kingdom
A UK invoice needs a unique number, your name and address, the client's name and address, a description, the supply and invoice dates and the amounts. If you are VAT registered it also needs your VAT number, the rate and VAT per line and the VAT total in pounds; registration is required above £90,000 of taxable turnover.
What the invoice must show
Every invoice
- A unique invoice number
- Your name or business name, address and contact details
- The client's name and address
- What you are charging for
- The supply date and the invoice date
- The amounts and the total owed
- Company name as registeredFor a limited company
VAT invoice, when you are VAT registered
- Your VAT registration number
- Number from one or more sequential series
- Time of supply, and issue date if different
- Quantity, unit price and VAT rate for each line
- Total before VAT and the VAT total in pounds
- Rate of any cash discount offeredIf you offer one
- "Reverse charge"When the client must account for the VAT
A simplified VAT invoice is allowed for £250 or less including VAT. An invoice is required by law only when both you and the client are VAT registered; it is still the clearest record either way.
Example invoice
Open in the invoice generatorInvoice
From
Alex Morgan Design
12 King Street Manchester M2 4LQ United Kingdom
VAT GB 123 4567 89
To
Nordlicht Studio GmbH
Torstrasse 25 10119 Berlin Germany
VAT DE 123456789
| Description | Qty | Price | Total |
|---|---|---|---|
| Brand identity, October 2026 | 1 | £2,400.00 | £2,400.00 |
| Landing page design | 12 | £75.00 | £900.00 |
- Subtotal
- £3,300.00
- Total
- £3,300.00
A VAT registered UK designer invoicing a business client in Germany: no UK VAT, the reason in the note. Sample names and numbers.
Rules at a glance
- Fields on any invoice
- Unique number, both names and addresses, description, supply and invoice dates, amounts, totalGOV.UK: what an invoice must include
- VAT invoice fields
- Adds your VAT number, VAT rate per line, totals before VAT and the VAT totalVAT Regulations 1995, reg. 14
- VAT rates
- 20% standard, 5% reduced, 0% zeroGOV.UK: VAT rates
- Registration
- Required above £90,000 of VAT taxable turnoverGOV.UK: VAT thresholds
- Currency
- Any currency; the VAT total is shown in poundsVAT Regulations 1995, reg. 14
- Exchange rate
- UK market selling rate at the time of supply, or the HMRC period rateHMRC VAT Notice 700, section 7.6
- Services to a business abroad
- Outside the scope of UK VAT; keep proof the client is a business thereHMRC VAT Notice 741A
- Numbering
- Sequential, in one or more series, each number uniqueHMRC VAT Notice 700/21, section 4
- Keep records
- 5 years after the 31 January deadline (Self Assessment); 6 years for VATGOV.UK: how long to keep records
If you are not VAT registered
Send an ordinary invoice with the fields above and no VAT. Do not show a VAT number or a VAT line: only a VAT registered business may issue a VAT invoice, and HMRC can fine an unauthorised one.
Watch your rolling 12-month taxable turnover. Above £90,000 you must register; you may deregister below £88,000.
Business clients outside the UK
For most services to a business abroad the place of supply is where the client belongs, so no UK VAT is charged and the supply is outside the scope of UK VAT. Keep commercial proof that the client is in business and abroad, such as a VAT number for an EU client; without it you treat the client as a consumer.
HMRC asks the description to make the service clear rather than generic. It sets no fixed wording for these invoices. Many freelancers add "Outside the scope of UK VAT" so the client sees why there is no VAT; the client's own country may expect a line such as "Reverse charge".
Invoices in another currency
Lines and totals can be in dollars or euros. A VAT invoice must still show the total VAT in pounds, converted at the UK market selling rate at the time of supply or at the HMRC period rate. Another rate needs HMRC's written approval.
What the law leaves open
Language: GOV.UK sets no rule for the language of an invoice. English is the safe choice for HMRC.
Limited companies: the 2015 regulations name invoices for the registered company name only. The registered number and office are required on letters, order forms and websites; whether invoices count is not stated, so many companies add them.
Retention for limited companies was not part of this check; the 5 and 6 years above are for sole traders and for VAT.
Questions
Do I need an invoice if I am not VAT registered?
The law requires an invoice only when both sides are VAT registered. Without registration you can still invoice; just show no VAT and no VAT number.
Do I charge UK VAT to a client in the EU or the US?
For most business services, no. The supply is outside the scope of UK VAT when the client is a business abroad. Keep proof of that, such as the client's VAT number.
Can I invoice in dollars or euros?
Yes. If it is a VAT invoice, the VAT total must also be shown in pounds, at the UK market selling rate at the time of supply or the HMRC period rate.
How long do I keep invoices?
At least 5 years after the 31 January filing deadline for Self Assessment, and at least 6 years for VAT records.
When is a simplified VAT invoice allowed?
When the supply is £250 or less including VAT. It still needs your name, address and VAT number, the time of supply, a description and the total with the VAT rate.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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