How to invoice in the United Kingdom
A UK VAT invoice carries 20% VAT and your VAT registration number. There's no e-invoicing mandate in force yet (one starts in April 2029), and Making Tax Digital governs how you keep VAT records. Here's what belongs on a compliant UK invoice.
| United Kingdom at a glance | Detail |
|---|---|
| Currency | GBP (£) |
| Standard VAT | 20% |
| Tax ID | VAT Reg. No. |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: “GB” followed by nine digits — e.g. GB123456789.
What UK invoices must include
- 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. where the local rules require it)
- 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 and account number or IBAN)
- Your VAT registration number (if VAT-registered)
- The VAT rate and amount for each line where rates differ
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made UK VAT notes such as:
- Reverse charge: customer to account for VAT to HMRC
- Zero-rated export of services
E-invoicing in the United Kingdom
The UK will make e-invoicing mandatory for all B2B and B2G VAT invoices from April 2029, confirmed at the November 2025 Budget after the 2025 consultation. Business-to-consumer invoices are not covered. In June 2026 the government confirmed Peppol as the core network for exchanging e-invoices. Real-time reporting to HMRC will not start in 2029. A roadmap is due at Budget 2026, and HMRC plans to publish guidance, standards, technical specifications and legislation by the end of 2027-28. 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 (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 11 September 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.
Payment terms in the United Kingdom
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.
Questions about invoicing in the United Kingdom
The standard VAT rate is 20%, with a reduced rate of 5% and a zero rate for specific goods and services.
If you are VAT-registered, yes — a full VAT invoice must show your VAT registration number and the VAT charged. If you are not registered, you don't charge VAT.
Not yet. E-invoicing becomes mandatory for all B2B and B2G VAT invoices from April 2029, exchanged over the Peppol network. Until then Making Tax Digital governs digital VAT records and returns. Confirm your position with HMRC.
Make an invoice for the United Kingdom, free.
GBP and 20% VAT already set, on A4 paper. No signup, no watermark.