UK INVOICE TEMPLATE
BrandPromotions — free to copy and use without attribution.

Replace everything in [square brackets]. Delete the notes at the end before you send.

===============================================================
INVOICE

[YOUR COMPANY NAME] Ltd
[Registered office address line 1]
[Address line 2]
[Postcode]
United Kingdom

Company number: [12345678]        Registered in [England and Wales]
VAT number: [GB 123 4567 89]      (delete this line if you are not VAT registered)

---------------------------------------------------------------
Invoice number: [INV-2026-014]
Invoice date:   [24 October 2026]
Date of supply: [same as invoice date — change only if the work was delivered in an earlier VAT period]
Payment due:    [7 November 2026]   (14 days from invoice date)
Purchase order: [PO number, if the client uses one]

BILL TO
[Client legal entity name]
[Address]
[Postcode]
[Country]
[Contact name and email]

---------------------------------------------------------------
DESCRIPTION OF SUPPLY

[Line 1: e.g. Website copy — 6 pages (home, about, 3 service pages, contact)]
  Quantity:        [6 pages]
  Unit price:      [£180.00]
  Net:             [£1,080.00]
  VAT rate:        [20%]

[Line 2: e.g. Editing pass on existing blog articles]
  Quantity:        [4 articles]
  Unit price:      [£90.00]
  Net:             [£360.00]
  VAT rate:        [20%]

---------------------------------------------------------------
SUMMARY

Subtotal (excluding VAT):      [£1,440.00]
Discount:                      [none / 10% — reason]
VAT at 20%:                    [£288.00]
TOTAL DUE (including VAT):     [£1,728.00]

Currency: GBP

---------------------------------------------------------------
PAYMENT

Bank:           [Bank name]
Account name:   [Your company name] Ltd
Sort code:      [00-00-00]
Account number: [00000000]
Reference:      [INV-2026-014]

Payment is due within 14 days of the invoice date. Please quote the invoice number
with your payment.

Statutory interest at 8% above the Bank of England base rate, plus fixed compensation
for recovery costs, applies to overdue commercial debts under the Late Payment of
Commercial Debts (Interest) Act 1998.

---------------------------------------------------------------
NOTES

Questions about this invoice: [name], [email], [phone].

===============================================================
WHAT EACH FIELD IS FOR (delete this section before sending)

Invoice number        Unique and sequential. Never reuse a number after a credit note.
Invoice date          The date you issue it, not the date you did the work.
Date of supply        The tax point. Only needed when it differs from the invoice date.
VAT number            Required on a full VAT invoice. Do not show one if you are not registered.
Company details       Company name, registered number, place of registration and registered
                      office are required on invoices issued by a limited company.
Client legal entity   "Accounts payable" is not a legal entity. Name the company.
Description           Specific enough that the client can code it to a budget line.
Quantity              Days, hours, pages, words — whatever you priced.
Unit price            Excluding VAT, always.
VAT rate per line     Needed where lines carry different rates (standard, zero, exempt).
Subtotal / VAT / total  Three separate figures. A single inclusive figure gets queried.
Payment terms         A due date beats "on receipt".
Late payment line     The cheapest deterrent you have. Keep it.

STANDARD-RATED, ZERO-RATED, EXEMPT
Most UK services are standard-rated at 20%. Zero-rated items include most books and
children's clothing. Exempt items include most insurance, education and healthcare.
If any line is not standard-rated, show the rate on that line and keep the evidence
that supports the treatment.

CREDIT NOTES
If you need to reduce an invoice, issue a credit note that references the original
invoice number, states the reason and shows the VAT adjustment. Do not edit the
original invoice after it has been sent.

RECORDS
Keep copies of invoices issued and received, credit notes and bank statements for six
years. VAT-registered businesses must keep digital records and file through compatible
software under Making Tax Digital.

THRESHOLDS
VAT registration is compulsory once taxable turnover passes £90,000 in any rolling
twelve-month period. Check the current figure on GOV.UK before relying on it.

This template is general information, not tax advice. Check your own position with an
accountant before you send an invoice that relies on it.