Invoicing and payment terms

When issuing an invoice, you must clearly display the word 'invoice' on the document. In addition to this, you must include the following information:

• a unique identification number
• your company name, address and contact information
• the company name and address of the customer you are invoicing
• a clear description of what you are charging for
• the date the goods or service were provided (supply date)
• the date of the invoice
• the amount(s) being charged
• VAT amount if applicable
• the total amount owed

If you are a limited company or a sole trader you must also provide certain information on any invoices you send.

Limited companies' invoices

Limited companies must have the following additional information on their invoices:

• the full company name as it appears on the certificate of incorporation
• if you decide to put names of your directors on your invoices, you must include the names of all the directors

Sole traders' invoices

A sole trader must have the following additional information on their invoices:

• the trader's name or any business name being used
• an address where any legal documents can be delivered to you if you are using a business name