Free Template
Free Invoice Template UK
A professional invoice template designed for UK tradespeople. Includes VAT breakdown, line items, payment details, and everything HMRC requires.
14 Oak Lane, Bristol BS1 4QA
Tel: 07700 900123
info@smithplumbing.co.uk
VAT No: GB 123 4567 89
Invoice No: INV-0042
Date: 4 April 2026
Due Date: 18 April 2026
Mrs. Sarah Johnson
28 Elm Street
Bristol BS2 8HW
| Description | Qty | Amount |
|---|---|---|
| Boiler installation — Vaillant ecoTEC plus 832 | 1 | £1,800.00 |
| Copper piping and fittings | 1 | £320.00 |
| Labour — installation and testing | 8 hrs | £440.00 |
| Removal and disposal of old boiler | 1 | £120.00 |
Bank: Starling Bank
Sort Code: 60-83-71
Account No: 12345678
Reference: INV-0042
Payment terms: 14 days from invoice date. Late payments may incur interest under the Late Payment of Commercial Debts Act 1998.
What to Include on a UK Invoice
Every invoice you send should be clear, professional, and contain all the information your customer and HMRC expect. Here is what to include:
- Your business name and address — your trading name or registered company name, and a contact address.
- Customer name and address — the name and address of the person or company you're billing.
- Unique invoice number — a sequential number that identifies each invoice (e.g. INV-001, INV-002).
- Invoice date — the date the invoice is issued.
- Description of work — a clear breakdown of the services provided or goods supplied.
- Quantities, rates, and amounts — itemised line items showing how the total was calculated.
- Total amount due — the final amount payable, clearly stated.
- Payment terms — when payment is due (e.g. 14 days, 30 days) and your accepted payment methods.
- Bank details — sort code, account number, and payment reference for bank transfers.
VAT Invoice Requirements
If you are VAT registered (turnover above £90,000, or voluntarily registered), your invoices must include additional details:
- Your VAT registration number — displayed prominently on the invoice.
- VAT rate applied — typically 20% for most trade services, or 5% for qualifying work like energy-saving installations.
- Net amount — the total before VAT.
- VAT amount — the VAT charged, shown separately.
- Gross total — the total including VAT.
For invoices under £250 (including VAT), you can issue a simplified VAT invoice that shows the total including VAT and the VAT rate, without needing to separate the net and VAT amounts.
CIS Invoice Requirements
If you work as a subcontractor under the Construction Industry Scheme (CIS), your invoices need additional information to ensure correct tax deductions:
- Your UTR number — your Unique Taxpayer Reference from HMRC.
- CIS verification number — provided when the contractor verifies you with HMRC.
- Gross payment amount — the total before CIS deductions.
- CIS deduction rate and amount — 20% for registered subcontractors, 30% for unregistered, or 0% for gross payment status.
- Net payment after CIS — the amount the contractor will actually pay you.
- Materials cost — listed separately, as CIS deductions do not apply to materials.
The contractor deducts CIS tax from the labour portion of your invoice and pays it to HMRC on your behalf. You can reclaim these deductions through your Self Assessment or Corporation Tax return.
Legal Requirements for UK Invoices
Beyond VAT and CIS, there are a few legal points to keep in mind:
- Record keeping — HMRC requires you to keep copies of all invoices for at least 6 years (5 years for Self Assessment).
- Sequential numbering — invoice numbers must be unique and sequential with no gaps.
- Limited companies — must show the registered company name, company number, and registered office address.
- Late payment interest — you have the right to charge interest on late commercial payments under the Late Payment of Commercial Debts Act 1998 (8% + Bank of England base rate).
Frequently Asked Questions
What must a UK invoice include?
A valid UK invoice must include: your business name and address, the customer's name and address, a unique invoice number, the invoice date, a description of goods or services supplied, the amount due, and your payment terms. If you're VAT registered, you must also show your VAT number, the VAT rate, and the VAT amount.
Do I need to show VAT on my invoice?
If you are VAT registered, yes — you must show your VAT registration number, the applicable VAT rate(s), the net amount, the VAT amount, and the gross total. If you are not VAT registered, you should not show VAT on your invoices, and you must not charge VAT to customers.
What is a valid invoice for CIS?
A CIS (Construction Industry Scheme) invoice should include all standard invoice details plus: your UTR (Unique Taxpayer Reference), your CIS verification number, the gross payment amount, the CIS deduction amount (usually 20% or 30%), and the net payment after deductions. The contractor makes the CIS deduction and pays it to HMRC on your behalf.
Can I invoice without a company?
Yes. Sole traders and self-employed individuals can issue invoices using their own name as the business name. You do not need a limited company to invoice for work. Simply use your legal name and address, include all the required invoice details, and keep records for your Self Assessment tax return.
How do I number my invoices?
HMRC requires that invoices are numbered sequentially with a unique identifier. You can use any system that produces unique, sequential numbers — for example, INV-001, INV-002, or 2024-001, 2024-002. The key requirements are that each number is unique and that the sequence has no gaps.
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