How to invoice as a sole trader: what an invoice must include

What every invoice needs

• The word "Invoice" and a unique invoice number, in order (gaps or repeats cause questions)
• Your name, or your business name plus your own name, and your address
• The customer's name and address
• The invoice date, and the date the work was done if it's different
• What you did or supplied, with the amount for each
• The total to pay, and when it's due
• How to pay: your bank details

Trading under a business name

If you trade as "Dave Jones Plumbing" rather than just your own name, the law says your invoices must also show your own name and an address where documents can be sent to you.

Once you're VAT registered

• Your VAT registration number
• The VAT rate and the VAT amount on each line, and the total VAT
• The total before VAT and with VAT
• For construction work for a VAT-registered builder under CIS, the reverse charge wording instead of charging VAT

Payment terms

Say when you want paying, such as within 14 or 30 days. If you agree nothing with a business customer, the law sets 30 days, and you can claim late-payment interest and a fixed fee after that.

Mistakes on an invoice you've sent

Don't edit or delete it: send a credit note to cancel it or take an amount off, then a new invoice if needed. That keeps your numbers in order.