The short answer
- Almost everywhere, an invoice should show: a unique invoice number, the invoice date and supply date, your name and address, your customer’s name and address, a description of what you supplied, quantities and prices, any tax, the total due and payment terms.
- UK: GOV.UK sets a basic list for every invoice. If you and your customer are VAT-registered, you must issue a VAT invoice with extra details (your VAT number, the tax point, the VAT rate and amount in sterling), within 30 days of the supply.
- EU: Article 226 of the VAT Directive sets up to 15 details for VAT invoices, applied in every member state, which may add national extras. A simplified invoice is allowed up to €100.
- US: there is no federal list. Sales tax rules are set by each state; beyond that, a clear, numbered invoice is about getting paid and keeping good records.
The checklist that works in most countries
If you only read one section, read this one. These details satisfy the core rules in the UK and the EU and are standard practice in the US:
| Detail | UK | EU (VAT invoice) | US |
|---|---|---|---|
| Unique, sequential invoice number | Required | Required | Expected |
| Invoice date | Required | Required | Expected |
| Date of supply, if different | Required | Required | Good practice |
| Your name and address | Required | Required | Expected |
| Customer’s name and address | Required | Required | Expected |
| Description, quantity, unit price | Required | Required | Expected |
| Your VAT number | If VAT-registered | Required | n/a |
| Customer’s VAT number | For some cross-border sales | When the customer is liable for the VAT | n/a |
| Tax rate and tax amount | If VAT-registered | Required | If you charge sales tax |
| Total due and payment terms | Required (total) | Total required | Expected |
Unique, sequential invoice number
UKRequired
EU (VAT invoice)Required
USExpected
Invoice date
UKRequired
EU (VAT invoice)Required
USExpected
Date of supply, if different
UKRequired
EU (VAT invoice)Required
USGood practice
Your name and address
UKRequired
EU (VAT invoice)Required
USExpected
Customer’s name and address
UKRequired
EU (VAT invoice)Required
USExpected
Description, quantity, unit price
UKRequired
EU (VAT invoice)Required
USExpected
Your VAT number
UKIf VAT-registered
EU (VAT invoice)Required
USn/a
Customer’s VAT number
UKFor some cross-border sales
EU (VAT invoice)When the customer is liable for the VAT
USn/a
Tax rate and tax amount
UKIf VAT-registered
EU (VAT invoice)Required
USIf you charge sales tax
Total due and payment terms
UKRequired (total)
EU (VAT invoice)Total required
USExpected
For how to put a first invoice together step by step, see our guide on how to write an invoice. This page is the reference list.
United Kingdom: every invoice
According to GOV.UK, every invoice must include:
- a unique identification number;
- your company name, address and contact information;
- the company name and address of the customer you’re invoicing;
- a clear description of what you’re charging for;
- the date the goods or service were provided (supply date);
- the date of the invoice;
- the amount(s) being charged;
- the VAT amount, if applicable;
- the total amount owed.
Sole traders must also show their own name and any business name they use, plus, if they use a business name, an address where legal documents can be delivered to them.
Limited companies must show the full company name as it appears on the certificate of incorporation. If you list directors’ names on the invoice, you must list all of them. Many companies also print their company number, place of registration and registered office, which the 2015 trading disclosure rules require on business letters, order forms and websites.
United Kingdom: VAT invoices
If you and your customer are both VAT-registered, you must use a VAT invoice. HMRC’s record-keeping notice lists what a full VAT invoice must show:
- a sequential number that uniquely identifies the invoice;
- the time of supply (tax point);
- the date of issue, if different from the time of supply;
- your name, address and VAT registration number;
- the customer’s name and address;
- a description sufficient to identify the goods or services;
- for each description: the quantity or extent, the VAT rate, and the amount payable excluding VAT;
- the total amount payable excluding VAT;
- the rate of any cash discount offered;
- the total VAT charged, in sterling;
- the unit price.
Three rules that catch people out:
- Timing. You must issue a VAT invoice within 30 days of the date of supply.
- Currency. You can invoice in euros or dollars, but the VAT total must be shown in sterling.
- Simplified and modified invoices. For retail supplies of £250 or less including VAT, a simplified invoice is enough: your name, address and VAT number, the tax point, a description, and for each VAT rate the total including VAT and the rate. Over £250, a retailer can issue a full invoice or a modified invoice showing VAT-inclusive values.
You don’t need to issue a VAT invoice if the invoice only covers exempt or zero-rated sales within the UK. VAT records must be kept for at least six years.
| Description | Qty | Unit price | Total |
|---|---|---|---|
| Kitchen fitting, labour | 3 days | £320.00 | £960.00 |
| Oak worktop, supplied and cut | 1 | £640.00 | £640.00 |
| Waste removal | 1 | £85.00 | £85.00 |
All items standard-rated at 20%. No cash discount offered. Payment by bank transfer within 30 days of the invoice date, quoting the invoice number.
- A unique, sequential number.
- The tax point and the date of issue, which differ here.
- Your name, address and VAT number (and, for a company, its registered name and number).
- The customer’s name and address.
- Description, quantity and unit price for each line.
- The VAT rate, net totals, and the VAT total in sterling.
- Cash discount, if any, and payment terms.
Check the arithmetic: £960 + £640 + £85 = £1,685; 20% VAT is £337; the total due is £2,022.
European Union: what Article 226 requires
VAT invoices across the EU follow Article 226 of Council Directive 2006/112/EC. Each member state writes it into national law and can require a few extras, but the core list is the same everywhere:
- the document: the date of issue; a sequential number, in one or more series, that uniquely identifies the invoice; the date of supply or payment on account, if different;
- the parties: the supplier’s VAT number; the customer’s VAT number when the customer is liable for the VAT or receives an intra-EU supply of goods; the full name and address of both;
- the supply: the quantity and nature of the goods or the extent and nature of the services;
- the money: the taxable amount per rate or exemption, the unit price excluding VAT, any discounts, the VAT rate and the VAT amount payable;
- special wording where it applies: “Cash accounting”, “Self-billing”, “Reverse charge”, a reference to the exemption applied, the margin scheme mention for travel agents or second-hand goods, art and antiques, and details of a tax representative.
Article 220a lets businesses issue a simplified invoice when the amount is no more than €100, with fewer details: date of issue, supplier, type of goods or services, and the VAT amount or the information to calculate it. Some cross-border cases are excluded.
National extras are where it gets local. France, for example, adds late-payment penalties, a €40 recovery fee between businesses and, with its e-invoicing reform, the customer’s company number (SIREN). If you invoice a French business, our e-invoicing mandates guide explains what’s changing there and in other EU countries.
United States: no federal list, but tax rules still apply
No federal law says what an invoice must contain. What’s required comes from contracts, your customer’s accounts team and state tax law. A professional US invoice usually shows:
- your business name, address and contact details, and the client’s;
- an invoice number and date;
- a description of the work or goods, with quantities and rates;
- sales tax, as a separate line, where you’re required to collect it. Rules, rates and what’s taxable are set by each state (and sometimes cities and counties), so check with your state’s department of revenue;
- the total due, the due date and how to pay (“Net 30” means payment within 30 days of the invoice date).
Two tax points for freelancers and contractors:
- Don’t print your Social Security number on invoices. Clients who need your taxpayer ID will ask for a Form W-9; an Employer Identification Number (EIN) is free from the IRS and avoids sharing your SSN.
- Expect a 1099-NEC above $2,000. For payments made after 31 December 2025, a business client files Form 1099-NEC when it pays you $2,000 or more in a year (the threshold was $600 before). Your invoices are what you’ll reconcile it against.
The IRS lists invoices among the documents that support gross receipts, so keep every invoice you issue.
Before you send: a checklist
- Unique number that follows the previous one
- Invoice date and supply date
- My business name and address (and VAT number or company details if they apply)
- Customer’s name and address (and VAT number for relevant cross-border sales)
- Clear description, quantity and unit price for each line
- Tax rate and tax amount, or the reason no tax is charged
- Total due, due date and how to pay
If you find a mistake after sending, don’t edit the invoice: issue a credit note that cancels it and a new, correct invoice.
Set the details once
Most of these details never change from one invoice to the next: your name, address, tax numbers and payment terms. Save them once in your invoicing tool so they appear on every document.
VAT invoice for Harper & Lowe: 3 days kitchen fitting at £320, oak worktop £640, waste removal £85, VAT 20%
Ready: invoice 2026-114 for Harper & Lowe Architects LLP, £1,685.00 excluding VAT, £2,022.00 total, with your business details and VAT number in the footer. Save it?
Your assistant prepares the invoice; you check the details, then send it.
Try Binome360 for freeIn Binome360, your business details and legal notes go in the footer automatically, numbering runs on its own, and the tax rate is applied to each line. It isn’t a certified e-invoicing platform, so where a country requires structured e-invoices between businesses, you’ll need an approved provider.
Frequently asked questions
Does an invoice need to be signed?
A signature isn’t among the details listed in article 226 of the EU VAT Directive or in HMRC’s list of what a VAT invoice must show, so VAT rules don’t ask for one. What matters is that the required details are there and that the invoice is authentic and readable. A client or contract may still ask for a signed copy.
Can I use more than one invoice number series?
Yes. The EU VAT Directive allows one or more series, as long as each number identifies a single invoice. Many businesses start a new series each year (2026-001, 2026-002…). Just never reuse or skip numbers within a series.
What if I’m not VAT-registered in the UK?
You issue a normal invoice with the GOV.UK basics and no VAT. You can’t charge VAT or show a VAT number. Registration becomes compulsory once your VAT-taxable turnover goes over the threshold, currently £90,000.
Do I have to put payment terms on an invoice?
UK and EU rules require the total, not the terms, but without a due date nothing is ever late. In the UK, if no terms were agreed between businesses, payment is due 30 days after the customer receives the invoice or the goods or services, whichever is later.
Does an invoice in the US need to show sales tax separately?
Where you collect sales tax, showing it on its own line is standard and often required by state rules. Check your state’s guidance, as rules differ.
In short
Every invoice needs a unique number, dates, both parties, a clear description, prices, tax and the total. The UK adds VAT invoice rules with a 30-day deadline and sterling VAT totals, the EU applies Article 226 in every member state, and the US leaves it to states and good practice. First action: run your latest invoice through the checklist above and fix your template before you send the next one.
Sources
- GOV.UK, “Invoicing and taking payment from customers: invoices – what they must include”: gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include.
- HMRC, “Record keeping for VAT (VAT Notice 700/21)”, sections 2.4, 3.1, 4.1 and 4.4 to 4.6, updated 18 March 2024: gov.uk/guidance/record-keeping-for-vat-notice-70021.
- GOV.UK, “Running a limited company: signs, stationery and promotional material”; The Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015: legislation.gov.uk/uksi/2015/17.
- GOV.UK, “Late commercial payments: charging interest and debt recovery”: gov.uk/late-commercial-payments-interest-debt-recovery.
- Council Directive 2006/112/EC on the common system of value added tax, Articles 220a, 226 and 226b: legislation.gov.uk (EU-derived text) and eur-lex.europa.eu.
- IRS, “What kind of records should I keep”: irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep.
- IRS, General Instructions for Certain Information Returns (Publication 1099), $2,000 threshold for payments made after 31 December 2025: irs.gov/pub/irs-pdf/p1099.pdf.
- Service-Public Entreprendre, “Mentions obligatoires sur une facture” (French national requirements): entreprendre.service-public.gouv.fr/vosdroits/F31808.
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