United Kingdom
How to invoice as a sole trader in the UK
What a UK sole trader puts on an invoice: your name and trading name, an address, dates, amounts and payment details, with or without VAT, plus records.
Last updated · Invoice Native team
Quick answer
A UK sole trader's invoice needs a unique number, your name and any business name you trade under, an address where legal documents can reach you, the customer's name and address, the supply and invoice dates, a description, the amounts and the total owed. Add VAT only if you're VAT registered.
- Show your own name, plus "trading as" your business name if you use one
- Your UTR does not go on a normal invoice (only CIS invoices carry it)
- Not VAT registered: no VAT anywhere; register once turnover passes £90,000
- With no agreed terms, a business customer must pay within 30 days
- Keep records at least 5 years after the 31 January filing deadline
As a sole trader you are the business, so your invoice is simpler than a company's: there's no company number or registered office to print. But a few details decide whether you get paid quickly and whether your records stand up — your name and trading name, a proper invoice number, clear dates, and VAT handled correctly for your situation.
This guide covers what GOV.UK says an invoice must include, how to show a trading name, what changes if you're VAT registered, payment terms, and the records you need to keep. The free UK invoice generator fills in the layout for you, and as a guest your invoice stays in your browser until you download the PDF.
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What your invoice must include
GOV.UK's list for every invoice, with the extra lines for sole traders:
| Field | What to show |
|---|---|
| Invoice number | A unique number. One unbroken sequence (INV-0001, INV-0002) is easiest |
| Your name and business name | Your own name, and any business name you trade under |
| Your address and contact info | An address where legal documents can be delivered to you if you use a trade name |
| Customer's name and address | Who you're billing |
| Dates | The date of supply and the invoice date |
| Description | A clear description of what you're charging for |
| Amounts | Each amount charged, VAT if you're registered, and the total owed |
Most sole traders add a due date, payment terms and bank details too. They aren't on GOV.UK's list, but an invoice without them is slower to pay.
Your name and trading name
You can trade under your own name or a business name. If you use a business name, show both, joined the usual UK way:
Jane Smith trading as Smith Joinery
A business name can't include "Limited", "Ltd", "LLP" or "plc", and it can't be the same as an existing trade mark. If you set up a limited company later, the company's name replaces yours on the invoice — see limited company invoice requirements.
In Invoice Native, choose Sole trader, enter your full name as the legal name and your business name as the trading name, and the invoice prints the "trading as" line.
VAT: registered or not
Most sole traders aren't VAT registered, and that decides how the whole invoice looks:
| You are | Title | VAT on the invoice |
|---|---|---|
| Not VAT registered | "Invoice" | None at all: no rate, no VAT total, no VAT number |
| VAT registered | "VAT Invoice" | VAT number, tax point, VAT rate and amount per line, VAT in £ |
You must register for VAT once your VAT-taxable turnover goes over £90,000 in a rolling 12 months. Until then, never add VAT "because customers expect it": only a registered business may charge it. The details are in invoicing when you're not VAT registered and what a VAT invoice must include.
Your UTR and National Insurance number
Neither belongs on a normal invoice. Your Unique Taxpayer Reference (UTR) identifies you to HMRC for Self Assessment; customers don't need it. The one exception is construction: under the Construction Industry Scheme, contractors use your UTR to match you, so it goes on a CIS invoice.
An example invoice
A self-employed photographer, not VAT registered, bills a business client:
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Product photography | 1 day | £450.00 | £450.00 |
| Edited images | 30 | £8.00 | £240.00 |
| Total due | £690.00 |
Under the total: "Payment due within 14 days by bank transfer", then the account name, sort code (12-34-56) and 8-digit account number. Print the account name exactly as your bank holds it, because the payer's bank checks it before sending money (Confirmation of Payee).
Payment terms
You can set your own terms: 7, 14 or 30 days, payment upfront or a deposit. If you don't agree a date with a business customer, GOV.UK says they must pay within 30 days of receiving the invoice or the goods or service. Invoice Native defaults to 30 days, and you can choose due on receipt, 7, 14, 60 days or a custom date.
When a business customer pays late, you can charge statutory interest and fixed compensation. See late payment interest for the rates.
Records you need to keep
Every invoice you send is part of your business records for Self Assessment. GOV.UK says to keep them for at least 5 years after the 31 January submission deadline of the tax year they relate to. So invoices from the 2026 to 2027 tax year, filed by 31 January 2028, are kept until at least January 2033.
Making Tax Digital for Income Tax changes how some sole traders keep and send those records, not what goes on an invoice. It started on 6 April 2026 for qualifying income over £50,000, and the threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028. If it applies to you, you keep digital records with compatible software and send quarterly updates.
Common mistakes
- Adding VAT when you're not registered, or printing "VAT: £0.00".
- Only a trading name, with no personal name or address for legal documents.
- Repeating or skipping invoice numbers.
- No due date, which leaves the 30-day default to apply.
- An account name that doesn't match your bank's records.
Checklist
- Unique invoice number in one sequence
- Your name, plus "trading as" your business name if you use one
- An address for legal documents, and the customer's name and address
- Supply date, invoice date, description and amounts
- VAT only if you're registered
- Due date and bank details in your exact account name
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Frequently asked questions
Do sole traders need to send invoices?
There's no law that says every sale needs an invoice unless you and your customer are both VAT registered, but business customers will expect one, and it's the record you'll need for your Self Assessment. Sending one for every job is the simple habit.
Do I put my UTR on an invoice?
No. Your Unique Taxpayer Reference is for HMRC, not your customers. The exception is construction work under CIS, where contractors use it to match you, so it goes on a CIS invoice.
Can I use a business name on my invoices?
Yes. Show your own name and the business name, for example "Jane Smith trading as Smith Joinery", plus an address where legal documents can be delivered to you.
Do I need a business bank account?
Sole traders don't have to have one, but keeping business money separate makes your records far easier. Whichever account you use, print the account name exactly as the bank holds it so Confirmation of Payee doesn't stop the payment.
Does Making Tax Digital change my invoices?
No. Making Tax Digital for Income Tax changes how you keep records and report to HMRC (digital records and quarterly updates once your qualifying income passes the threshold), not what goes on an invoice.
Sources
This guide is general information, not tax or legal advice. HMRC rules change and depend on your situation, so check GOV.UK or ask an accountant.