UK Invoice Checklist
Every legal UK invoice requirement in one practical checklist, with VAT, limited company and payment-term checks separated clearly.
Most founders get invoicing about 80% right. The missing details, wrong VAT treatment or unclear payment terms are what cause disputes, delayed payment and awkward HMRC questions later.
Choose the section that matches your situation, then run through the ticks before sending the invoice.
- Not VAT registered: use the basic invoice requirements.
- VAT registered and invoice over GBP 250 including VAT: use the full VAT invoice requirements.
- VAT registered and invoice GBP 250 or under including VAT: a simplified VAT invoice may be enough.
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Basic invoice requirements
Use this section if you are a sole trader or limited company and you are not VAT registered.
Limited company extras
If you trade through a limited company, add these details to every invoice.
Full VAT invoice requirements
Use this section if you are VAT registered and the invoice is over GBP 250 including VAT.
Simplified VAT invoice requirements
For retail-style supplies of GBP 250 or less including VAT, a simplified VAT invoice can be used.
Payment terms worth adding
These are not strict invoice validity rules, but they make payment collection much easier.
Records and storage
Keep the audit trail clean after the invoice is issued.
The five mistakes I see most often
- Non-sequential invoice numbers. HMRC expects a complete sequence with no gaps. If you void an invoice, keep the number in your records and mark it as cancelled.
- Missing or wrong company details. Limited companies often miss the full registered name, company number or registered office address.
- Charging VAT before registration. You cannot itemise VAT until your effective date of registration.
- Showing VAT in a foreign currency without sterling conversion. VAT must also be shown in sterling using an acceptable exchange rate.
- Vague descriptions. HMRC needs to see what was supplied. Specific descriptions are easier to defend.
On invoice numbering
Your numbering can be anything, as long as it is unique and sequential. Common formats include pure sequences such as 0001, year-prefixed numbers such as 2026-001, or client-prefixed numbers such as ACME-001.
For limited companies, year-prefixed numbering usually makes year-end reconciliation cleaner.