Invoice template for the UK, with and without VAT

Based on HMRC VAT Notice 700, section 16 · Reviewed November 2026

A UK invoice needs a unique number, both names and addresses, the supply date and the amount owed. A VAT-registered business must add the details HMRC lists in VAT Notice 700, section 16. The template below opens in pounds with VAT at 20%. The VAT line can be set to zero.

Invoice

1,200.00
SubtotalGBP 1,200.00
VAT 20.00%GBP 240.00
Total dueGBP 1,440.00

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What it includes

  • Your name or company name, address and contact details
  • VAT registration number, if registered
  • Invoice number
  • Invoice date and supply date
  • Customer name and address
  • Lines: description, quantity, unit price, VAT rate, net amount
  • Net total
  • VAT total
  • Total due
  • Payment terms and bank details

UK invoice: full text

INVOICE

[Your name or company name]
[Trading name, if any]
[Address for legal documents]
[Phone] · [Email]
VAT reg. no.: [GB 123 4567 89, or delete if not registered]
[Company no. and registered office, for a limited company]

Invoice no.: [2026-0042]
Invoice date: [6 November 2026]
Supply date: [31 October 2026]

Bill to:
[Customer company name]
[Customer address]

Description                     Qty    Unit price (£)   VAT rate   Net (£)
[Website copy, product pages]   [5]    [180.00]         [20%]      [900.00]
[Product descriptions]          [40]   [12.00]          [20%]      [480.00]
[Editing, hours]                [3]    [45.00]          [20%]      [135.00]
                                                        Net total  [1,515.00]
                                                        VAT 20%    [303.00]
                                                        TOTAL DUE  [£1,818.00]

Payment terms: [30] days from the invoice date, by [6 December 2026].
Bank: [Account name] · Sort code [00-00-00] · Account no. [00000000]
Reference: [Invoice number]

What every UK invoice must include

The gov.uk guide on invoicing lists the same basics for every business. They apply whether you charge VAT or not.

  • A unique identification number.
  • Your company name, address and contact information.
  • The company name and address of the customer.
  • A clear description of what you are charging for.
  • The supply date and the date of the invoice.
  • The amounts charged, VAT if applicable and the total owed.

A sole trader shows their own name and any business name. With a business name they add an address where legal documents can be delivered. A limited company shows its full name as on the certificate of incorporation.

What a VAT invoice must show and where it goes

Paragraph 16.3.1 of VAT Notice 700 lists the details of a full VAT invoice. Each one has a place in the template.

Notice 700, 16.3.1Where it goes
Sequential number from one or more seriesInvoice no.
Time of supply (tax point)Supply date
Date of issue, if differentInvoice date
Your name, address and VAT registration numberHeader
Customer name and addressBill to
Description that identifies the goods or servicesDescription column
Quantity or extent of service and the VAT rate for each lineQty and VAT rate columns
Unit priceUnit price column
Amount payable excluding VAT for each lineNet column
Gross total excluding VATNet total
Rate of any cash discountTerms
Total VAT chargeable in sterlingVAT total

Paragraph 16.2.3 says a VAT invoice is normally issued within 30 days of the tax point.

Self-employed and not VAT registered

Below the VAT threshold most freelancers are not registered. Their invoice shows no VAT number and no VAT line.

Set the tax rate in the generator to zero and delete the tax name. The total due equals the net amount.

Only a VAT-registered business can charge VAT. Add the line once your registration is confirmed and you have the number.

A VAT invoice worked out

A freelance copywriter in Leeds is VAT registered. She bills a retailer for October work with 30 days to pay.

DescriptionQtyUnit price (£)VAT rateNet (£)
Website copy, product pages5180.0020%900.00
Product descriptions4012.0020%480.00
Editing, hours345.0020%135.00
Net total1,515.00
VAT at 20%303.00
Total due1,818.00

If she were not VAT registered, the same invoice would end at £1,515.00 with no VAT column.

Simplified invoices up to £250

Paragraph 16.6.1 allows a simplified VAT invoice when the supply is £250 or less and the customer agrees. It shows your name, address and VAT number, the time of supply and a description. It also shows the total including VAT and the rate for each VAT rate used.

Above £250 a full VAT invoice is needed.

UK invoice or United States invoice

United KingdomUnited States
CurrencyGBPUSD
TaxVAT at the rate for the supplySales tax set by each state, when it applies
Registration numberVAT number if registeredUsually none on the invoice
Date format6 November 2026November 6, 2026

Switch the currency in the generator and rename the tax line. The rest of the layout stays the same.

Invoice numbers and corrections

HMRC asks for a sequential number from one or more series. A freelancer can run one series. A shop with two tills can run one series per till.

Do not edit an invoice once it has gone to the client. Issue a credit note for the wrong amount and a new invoice with the next number.

The generator raises the number by one after each download. Your last number stays saved on the device.

Common UK invoice mistakes

  • Charging VAT before registration is confirmed.
  • Leaving out the supply date when it differs from the invoice date.
  • A trading name with no address for legal documents.
  • VAT shown only as a total with no rate per line on a full VAT invoice.
  • Reusing an invoice number after a cancelled invoice.

Get paid on the due date

Makatea sends your client a polite WhatsApp or email reminder before the due date. It sends another after it if nothing has arrived.

When the bank transfer lands, Makatea records it and the balance closes. The first 14 days are free and need no card.

Free on Makatea: proforma invoice template · free invoice generator

Frequently asked questions

What must a UK invoice include?

A unique number, both names and addresses and a description. Add the supply and invoice dates, the amounts and the total owed.

Can I charge VAT if I am not VAT registered?

No. Only a VAT-registered business can charge VAT. Set the VAT line to zero.

How soon must a VAT invoice be issued?

30 days. VAT Notice 700 says normally within 30 days of the tax point.

When can I use a simplified VAT invoice?

When the supply is £250 or less and the customer agrees, under paragraph 16.6.1.

Does a sole trader need a business address on the invoice?

Yes if you use a business name. Give an address where legal documents can be delivered.

Can I invoice a UK client in euros?

Yes. On a VAT invoice the total VAT must still be shown in sterling, as paragraph 16.3.1 asks.

Does this template send anything to HMRC?

No. It creates the invoice for your customer. Your VAT return goes through your usual HMRC route.

Your recurring collections on autopilot

Makatea sends the reminders over WhatsApp and email, records every payment and tells you who to follow up with first.

14 days free · No card

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