Invoicing as a sole trader or self-employed: what to include (US, UK, France)

What every self-employed invoice needs, wherever you are

Strip away national rules and the core is the same. For a full walkthrough of each field, numbering and payment terms, see our guide on how to write an invoice. The short version:

1. A unique invoice number, next in your sequence. No gaps, no duplicates.
2. Two dates: the date you issue the invoice and the date you did the work or delivered the goods.
3. You: your legal name, any trading name, address, email or phone.
4. Your client: their name or company name and address.
5. What you’re charging for: one line per item or service, with quantity, rate and amount.
6. The money: subtotal, any tax, and the total due.
7. Payment terms: the due date (a real date, not just “30 days”), how to pay, and the reference to quote.

What changes between countries is mostly about tax identity (EIN, VAT number, SIREN) and sales tax or VAT (whether you charge it and how you show it).

United States: no set format, but the tax paperwork matters

The IRS doesn’t prescribe an invoice layout. It lists invoices among the documents that support your gross receipts, and lets you choose any recordkeeping system that clearly shows income and expenses. What matters in practice:

• Your EIN, not your SSN. A sole proprietor can get a free Employer Identification Number from the IRS and use it on invoices and W-9s, so your Social Security number isn’t sitting in a client’s inbox.
• Form W-9. Business clients will usually ask for one before they pay you. It gives them your legal name and taxpayer ID. If you don’t provide a correct ID, a client may have to apply backup withholding to your payments.
• Form 1099-NEC. A business that pays you $2,000 or more for services during 2026 files a 1099-NEC and sends you a copy by 31 January of the following year. The threshold was $600 for years before 2026; the change comes from the 2025 law known as the One, Big, Beautiful Bill (P.L. 119-21), and the IRS says it may be adjusted for inflation from 2027.
• Form 1099-K. If clients pay you through a payment app or marketplace, the platform reports you only above $20,000 and more than 200 transactions in a year, after the same law reinstated that threshold.
• All income counts. Below those thresholds, you won’t get a form, but the income is still taxable. Your own invoices and payment records are what you report from.
• Sales tax. Services are often exempt, goods often aren’t, and rules are set by each state (and sometimes city). If you must collect it, show it on its own line.

Worked example: Maria, a freelance photographer in Texas, bills a local agency $650 in March and $1,500 in October. That’s $2,150 from one client in 2026, so the agency files a 1099-NEC. Another client pays her $1,200 in total: no 1099-NEC, but those $1,200 still go on her tax return.

INVOICE No. [2026-031]
Invoice date: [Sep 29, 2026]      Date of service: [Sep 24, 2026]
Due date: [Oct 29, 2026] (Net 30)

[Your legal name] [dba Business name, if any]
[Street, City, State ZIP] · [Email] · [Phone]
EIN: [00-0000000]

Bill to: [Client company name]
[Street, City, State ZIP]
[PO number, if the client issued one]

Description                          Qty    Rate        Amount
[Service or product]                 [1]    [$0.00]     [$0.00]
[Hours of work]                      [5]    [$0.00]     [$0.00]

Subtotal:                                               [$0.00]
Sales tax [rate, if your state requires it]:            [$0.00]
Total due:                                              [$0.00]

Pay by [ACH: routing / account] or [other method].
Please quote invoice [2026-031] as your payment reference.

United Kingdom: your name, your trading name, and VAT at £90,000

GOV.UK lists what an invoice must include: a unique identification number, your name (or company name), address and contact details, your customer’s name and address, a clear description, the supply date, the invoice date, the amounts charged, VAT if applicable, and the total owed. For sole traders, it adds two points:

• show your own name and any business name you trade under;
• if you use a business name, give an address where legal documents can be delivered to you.

VAT. You must register once your taxable turnover goes over £90,000 in the last 12 months (a rolling period, not the tax year), or if you expect to go over it in the next 30 days alone. If you’ve gone over, register within 30 days of the end of that month; your registration takes effect from the first day of the second month after you went over. From then on, you issue VAT invoices, which carry extra details such as your VAT number and the VAT per rate. Our invoice template guide covers the VAT invoice line by line.

Worked example: Tom, a self-employed plumber in Leeds, checks his last 12 months at the end of each month. At the end of June 2026 his total reaches £91,400. He has until 30 July to register, and he’ll charge VAT from 1 August. Until then his invoices stay VAT-free.

Two related UK rules you’ll meet early: you need to register for Self Assessment once your trading income goes over the £1,000 trading allowance in a tax year, and business clients who pay late owe statutory interest and fixed compensation (see how to write an invoice).

INVOICE No. [INV-2026-031]
Invoice date: [29 Sep 2026]       Date of supply: [24 Sep 2026]
Payment due: [29 Oct 2026]

[Your full name], trading as [Business name]
[Address where legal documents can be delivered]
[Email] · [Phone]

Bill to: [Client name or company]
[Address]

Description                          Qty    Unit price    Amount
[Service or product]                 [1]    [£0.00]       [£0.00]
[Hours of work]                      [5]    [£0.00]       [£0.00]

Total due:                                                [£0.00]

Not VAT registered.
Pay by bank transfer: [Sort code 00-00-00] [Account 00000000]
Reference: [INV-2026-031]

“Not VAT registered” isn’t a legal requirement, but it answers the question before a business client asks.

France: EI, SIREN and the VAT exemption wording

If you work as a sole trader in France (micro-entrepreneur or auto-entrepreneur), three details stand out:

• “EI” (entrepreneur individuel) must appear just before or after your name on invoices and quotes, a rule in force since 15 May 2022;
• your SIREN (the 9-digit business number) must appear;
• if you’re under the VAT exemption thresholds (in 2026, €37,500 of turnover for services and €85,000 for goods, with higher tolerance thresholds of €41,250 and €93,500), you charge no VAT and write “TVA non applicable, art. 293 B du CGI”.

For business clients, add the late-payment interest rate and the €40 fixed recovery fee. Builders and other trades with compulsory insurance must name their insurer and the geographic cover. France is also moving to mandatory e-invoicing between businesses: small businesses must be able to receive e-invoices now and issue them from 1 September 2027. Our e-invoicing guide explains the dates. The French-language guide to invoicing as an auto-entrepreneur covers the VAT threshold rules in detail.

FACTURE N° [2026-0031]
Date d’émission : [29/09/2026]    Date de la prestation : [24/09/2026]
Échéance : [29/10/2026]

[Prénom Nom] EI · [Activité]
SIREN : [000 000 000] · [Adresse] · [E-mail]

Client : [Nom ou raison sociale] · [Adresse]
[SIREN du client, s’il est professionnel]

Désignation                  Qté    Prix unitaire    Total
[Prestation]                 [1]    [000,00 €]       [000,00 €]

Net à payer : [000,00 €]

TVA non applicable, art. 293 B du CGI.
Paiement par virement : [IBAN]. Escompte pour paiement anticipé : néant.
Pénalités de retard : [taux]. Client professionnel : indemnité forfaitaire de 40 €.

Send it, track it, get paid

A correct invoice only helps if it goes out quickly and someone follows it up. With Binome360 you set your details once (name, trading name, tax ID, legal notes) and they print in the footer of every invoice. Then one sentence is enough.

Binome360 doesn’t file 1099s, register you for VAT or warn you when you cross a threshold, and it isn’t a certified e-invoicing platform. Keep an eye on your running totals yourself, and ask an accountant or enrolled agent when you’re unsure.

Frequently asked questions

Do I need a business name to send an invoice?

No. In all three countries you can invoice under your own legal name. In the UK, if you do use a business name, show your own name too, plus an address for legal documents. In the US, using a trading name usually means registering it as a “doing business as” (DBA) name; the rules depend on your state.

Can I put my Social Security number on an invoice?

You can, but you shouldn’t have to. A sole proprietor can get an EIN free from the IRS and use it on invoices and W-9 forms instead, which keeps your SSN out of clients’ files.

A client didn’t send me a 1099-NEC. Do I still report the income?

Yes. The 1099 is an information return for the IRS, not the trigger for your tax. Report all your self-employment income from your own records, whether or not a form arrives.

Should I charge VAT if I’m under £90,000 in the UK?

Not unless you register voluntarily. Below the threshold you don’t charge VAT and you can’t reclaim it. Some sole traders register voluntarily because their clients are VAT-registered businesses; ask an accountant before you do.

In short

A self-employed invoice needs the same core details everywhere; the national extras are your tax identity and whether you charge VAT or sales tax. In the US, protect your SSN with an EIN and track payments against the $2,000 1099-NEC threshold. In the UK, watch the £90,000 rolling VAT threshold. In France, add “EI”, your SIREN and the VAT exemption wording. Your first step: copy the template for your country, fill in your details once, and check your next invoice against it.

Sources

• IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), $2,000 threshold and possible inflation adjustment from 2027: irs.gov/instructions/i1099mec.
• IRS, “IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill; dollar limit reverts to $20,000”: irs.gov/newsroom.
• IRS, “What kind of records should I keep”: irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep.
• IRS, “Employer ID numbers”: irs.gov/businesses/small-businesses-self-employed/employer-id-numbers.
• 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.
• GOV.UK, “VAT registration: when to register” (£90,000 threshold, 30-day rules): gov.uk/vat-registration/when-to-register.
• GOV.UK, “Check if you need to tell HMRC about additional income” (£1,000 trading allowance) and HMRC, VAT Notice 700/21.
• Service-Public Entreprendre (France), “Mentions obligatoires sur une facture”, checked 11 August 2026: entreprendre.service-public.gouv.fr/vosdroits/F31808.
• Service-Public Entreprendre (France), “Franchise en base de TVA”, 2026 thresholds: entreprendre.service-public.gouv.fr/vosdroits/F21746.

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