As a UK sole trader you invoice clients yourself — there is no special format required, but an invoice should carry a few standard details so it is clear, professional and ready for your Self Assessment. Here is what to include and where VAT fits in.
What a sole trader invoice must show
- Your name and, if you use one, your trading name.
- The word “Invoice” and a unique, sequential invoice number.
- The invoice date (and the date the goods/services were supplied).
- The client’s name and address.
- A clear description of what you are charging for, with amounts.
- The total due, your payment terms and how to pay (bank details).
Do you charge VAT?
Only if you are VAT-registered. Registration is compulsory once your taxable turnover passes the VAT threshold (£90,000), and optional below it. If you are registered, show your VAT number and the VAT per rate, and the invoice becomes a VAT invoice. If you are not registered, you simply do not add VAT — and you should not show a VAT number or imply VAT is included.
Numbering and records
Give every invoice a unique number in sequence (0001, 0002…) so none are missing or duplicated. Keep copies of your invoices and records: HMRC expects you to keep business records for your Self Assessment, generally for at least 5 years after the 31 January submission deadline of the relevant tax year.
Getting paid on time
State clear terms (for example “payment due within 14 days”). UK businesses also have a statutory right to charge interest and a fixed recovery sum on late commercial payments, which you can mention in your terms to encourage prompt payment.
Create a UK invoice free — add your details and download the PDF, no sign-up.