UK sole trader invoice
UK invoices have an actual rulebook: GOV.UK lists what every invoice must contain, sole traders get two extra requirements, and VAT registration adds a further layer. The builder below is preset in £ sterling with the fields to satisfy all of it — fill in the boxes, download the PDF, and the compliance is in the content, not in any special software.
The two sole-trader extras trip people up most: the invoice must carry your own name and any business name you trade under, plus an address where legal documents can be served. “Jane Smith, trading as Brightside Design” in the From box does the first; your business address the second.
Preset: UK sole trader invoice (£) — add VAT only if you’re VAT-registered
How it works
- Open this page — the invoice builder is already set up for “UK sole trader invoice”.
- Fill in your details, the client, and your line items. The preview updates as you type.
- Everything is computed on your own device — totals, tax, the PDF itself. Nothing is uploaded.
- Click “Download PDF” and send the invoice to your client. Your details stay saved on this device for next time.
VAT: the £90,000 line
You must register for VAT once taxable turnover passes £90,000 in any rolling 12 months — checked monthly against the trailing year, not your accounting year (the threshold has sat at £90,000 since April 2024; deregistration is £88,000). Below the line, registration is optional, and an unregistered sole trader’s invoice simply shows no VAT — leave the rate at 0 here and don’t mention it.
Once registered, invoices become “VAT invoices” with extra requirements — your VAT number, the rate per item, and the VAT amount broken out. Set the tax label to “VAT” and rate to 20% (the standard rate) in the builder, and put your VAT number in the From details. Some supplies are reduced-rate or zero-rated; if that’s your world, your accountant’s rate table beats any generic tool’s default.
What GOV.UK says every invoice must include
| Item | Detail |
|---|---|
| Unique identification number | Sequential is simplest — see the numbering guide |
| Your details | Name, address, contact info — sole traders: your name plus any trading name, and an address for legal documents |
| Customer details | Their name (or company name) and address |
| The supply | Clear description of what you’re charging for, with quantity/price per item |
| Dates | Supply date and invoice date |
| Amounts | Amount(s) charged, VAT if applicable, and the total owed |
Field list per GOV.UK’s “Invoicing and taking payment from customers”, fetched July 2026 — confirm against the live page before relying on it, especially for VAT invoices, which require additional details.
Good to know
- UK late-payment law gives businesses a statutory right to interest and fixed compensation on overdue commercial debts — the polite invoice-notes version is “We reserve the right to claim statutory interest under the Late Payment of Commercial Debts (Interest) Act 1998.”
- Keep invoices with your Self Assessment records — HMRC expects business records kept for years after filing, and invoices are the backbone of them.
- Payment details on the face of the invoice (account name, sort code, account number) shave days off payment — UK clients overwhelmingly pay by bank transfer.
Frequently asked questions
Do I need a company or UTR number on the invoice?
A sole trader isn’t a company, so there’s no company number to show. Your UTR (unique taxpayer reference) isn’t required on invoices either, and it’s best kept off documents that circulate. Limited companies are different: they must show the full registered company name as it appears on the certificate of incorporation.
I’m not VAT-registered — do I mention VAT at all?
No VAT line, no VAT number, no “VAT included” phrasing — an unregistered trader charging or implying VAT is a serious problem. If a client’s procurement portal demands a VAT number, the answer is “not VAT-registered”, and most systems have exactly that option.
What about invoicing EU clients after Brexit?
For most services from a UK business to an EU business, the supply is outside UK VAT (the reverse charge applies on their side) — commonly noted on the invoice as “VAT reverse charge — customer to account”. The rules turn on the place-of-supply category of your specific service, so confirm your case with HMRC guidance or an accountant; switch the currency to EUR here if you bill in euros.