Limited company invoice requirements (UK)

A limited company is a separate legal person from the people who run it, and its invoices have to make clear exactly which company is billing. That's why a company invoice carries details a sole trader's doesn't: the full registered name and, by long-standing practice, the company number, where it's registered and its registered office.

This guide covers what a limited company invoice must show, the Companies House details to put in the footer, trading names, directors' names, VAT, and the mistakes that cause payment delays. The free UK invoice generator prints the company details for you when you choose Limited company.

What the invoice must include

Every UK invoice needs GOV.UK's standard details, and a company adds its registered name:

The company details in the footer

Under the Companies Act 2006 trading disclosure rules, a company must show its registered number, its registered office address and where it's registered (England and Wales, Scotland or Northern Ireland) on its business letters, order forms and website. It must also make clear it's a limited company, usually by using its full name with "Limited" or "Ltd".

Invoices aren't on that list by name, but the registered name must be, and nearly every company prints the rest on its invoices too. A typical footer reads:

Smith Building Services Ltd · Registered in England and Wales No. 01234567 · Registered office: 1 High Street, Leeds LS1 1AA

Invoice Native prints exactly this line when you choose Limited company and add your company number and registered office.

Trading names

A company can trade under a name that isn't its registered name, such as "Smith Joinery". The invoice can lead with the trading name, but the registered name must still appear so the customer knows who they're contracting with:

Smith Joinery is a trading name of Smith Building Services Ltd

Directors' names

You don't have to name your directors. But if you put any director's name on business stationery, GOV.UK says you must include all of them. Most small companies leave them off invoices.

VAT

Being a company doesn't make you VAT registered. Registration depends on turnover: a company must register once its VAT-taxable turnover goes over £90,000 in a rolling 12 months, and it can register voluntarily below that.

• Not VAT registered: title the document "Invoice" and leave VAT out entirely. See invoicing when you're not VAT registered.
• VAT registered: title it "VAT Invoice", show the company's VAT number, the tax point, the VAT rate and amount per line and total VAT in sterling. See what a VAT invoice must include and the VAT number on your invoice.

An example

Amount due: £2,400.00. The header shows "Smith Building Services Ltd" and its VAT number; the footer shows the company number, place of registration and registered office.

Getting paid into the company's account

The invoice is the company's, so the payment details should be the company's bank account, not a director's personal one. Print the account name exactly as the bank holds it ("Smith Building Services Ltd") so the payer's bank's Confirmation of Payee check matches.

If a business customer pays late, the company can claim statutory interest and compensation like any other business. See late payment interest.

Common mistakes

• Only a trading name, with no registered company name.
• "Ltd" missing or a shortened name that doesn't match the certificate of incorporation.
• Some directors named but not all.
• A VAT line or "VAT Invoice" title when the company isn't VAT registered.
• A personal bank account on a company invoice.

Checklist

• Full registered company name, with "Limited" or "Ltd"
• Company number, place of registration and registered office in the footer
• Trading name linked to the registered name, if you use one
• Directors named all or none
• VAT number and VAT details only if registered
• The company's own bank details