What has to be on it?
| Field | Required | Why |
|---|---|---|
| The word 'Invoice' | Yes | Sounds obvious. A document headed 'Statement' or 'Summary' gets treated as information rather than a request for money. |
| A unique, sequential number | Yes | Sequential matters. Gaps in a numbering run are the first thing an inspection asks about, and 'I deleted one' is a poor answer. |
| Your business name and address | Yes | Trading name and the address correspondence reaches. A limited company must also show its registered name and number. |
| The customer's name and address | Yes | The legal entity being billed, not the site contact. Getting this wrong is what makes a debt hard to enforce. |
| The invoice date | Yes | And the supply date if the work happened on a different day — for VAT the tax point can be either. |
| A description of what was supplied | Yes | Specific enough that someone who was not there can tell what they are paying for. 'Work carried out' invites a query. |
| The amount due | Yes | Net, VAT and gross as separate lines if you are registered, so the customer can reclaim correctly. |
| Your VAT number, rate and VAT amount | Recommended | Required if you are VAT registered. Without the number the customer cannot reclaim, and they will ask. |
| The payment due date, as a date | Recommended | Not 'net 30'. An actual date removes the argument about when the clock started. |
| How to pay | Recommended | Bank details, and a payment link if you can. Every step between deciding to pay and paying is a chance to postpone. |
| Your late payment terms | Recommended | One line noting statutory interest applies to overdue commercial debts. Free to include, and it changes the tone of a chase. |