How to invoice in the United Kingdom

Tax ID format: “GB” followed by nine digits — e.g. GB123456789.

• The word “Invoice” and a unique, sequential invoice number
• The issue date (and the supply date if it differs)
• Your business name, address and VAT Reg. No.
• The client's name and address (and their VAT Reg. No. for reverse-charge or intra-EU supplies)
• A clear description and quantity for each line
• The net amount per VAT rate, the rate(s) applied and the VAT amount
• The total payable, in GBP
• Payment terms, the due date and how to pay (bank name, IBAN/account)
• Your VAT registration number (if VAT-registered)
• The VAT rate and amount for each line where rates differ

The UK will require all B2B and B2G VAT invoices to be issued electronically from 1 April 2029, confirmed at the November 2025 Budget after the 2025 consultation; real-time reporting is excluded and a full roadmap is due at Budget 2026. Until then a professional PDF is fine, and Making Tax Digital (MTD) continues to govern digital VAT records and returns.

Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.

Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with HMRC before you rely on it. This page is general guidance, not tax advice.

Net-30 is the common UK B2B term. Under the Late Payment of Commercial Debts Act you can charge statutory interest of 8% above the Bank of England base rate, plus a fixed recovery charge.