Sole trader invoice template for the UK
Most sole traders are not VAT-registered. The invoice is simpler, but two details trip people up: your name and your address.
From: your business
Bill to: your customer
Number, dates and terms
Total due
£325.00
no tax added
Sam Carter trading as Carter Gardening
27 Elm Grove
Leeds LS6 2AQ
accounts@example.co.uk
Invoice
| Invoice no. | INV-2026-0001 |
| Date | 17 October 2026 |
| Terms | Net 30 |
| Due date | 16 November 2026 |
Bill to
Northgate Bakery Ltd
5 Northgate
Bath BA1 5AS
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Garden maintenance, October (4 visits) | 4 | £70.00 | £280.00 |
| Green waste removal | 1 | £45.00 | £45.00 |
| Subtotal | £325.00 |
| Total | £325.00 |
Not registered for VAT: no VAT has been charged.
Payment details
Bank transfer: sort code 00-00-00, account 00000000 Reference: the invoice number
Not registered for VAT.
Invoice, not VAT-registered
1 detail missing
GOV.UK, invoices: what they must include
- Present: A unique identification number
- Present: Your business name, address and contact details
- Present: Your own name, as well as the business name, and an address for legal documents · Sole trader using a business name
- Present: Customer name and address
- Present: A clear description of what you are charging for
- Present: Date of the invoice
- Missing: Date the goods or services were provided
- Present: No VAT shown: only VAT-registered businesses can charge it
Made in your browser. Nothing you type is sent to a server; your business details are kept on this device only, for the next invoice.
Total due
£325.00
A sole trader who is not registered for VAT sends an ordinary invoice, and GOV.UK lists what it must hold: a unique identification number, your name, address and contact details, the customer's name and address, a clear description of what you are charging for, the date of supply, the date of the invoice, the amounts and the total owed. Two extra rules apply to sole traders. The invoice must show your own name as well as any business name you trade under, and if you use a business name it must give an address where legal documents can be delivered to you. This template starts from a gardener, Sam Carter, trading as Carter Gardening, who bills four October visits at £70 and £45 of green waste removal, £325 with no VAT. You may not add VAT unless you are registered, and registration only becomes compulsory when taxable turnover passes £90,000 over the last 12 months, or is expected to in the next 30 days. The template prints "Sam Carter trading as Carter Gardening" and a short no-VAT statement for you.
Checked by Radif Partners · Editorial policy · Methodology
The GOV.UK list, field by field
| GOV.UK requires | In the template |
|---|---|
| A unique identification number | Number, proposed in sequence on this device |
| Your name, address and contact information | From: your business, with email |
| Your own name and any business name (sole traders) | Your own name field + business name |
| An address for legal documents, if you use a business name | Address |
| Customer name and address | Bill to |
| A clear description of what you are charging for | One line per job or item |
| The date the goods or service were provided | Supply date |
| The date of the invoice | Invoice date |
| The amounts charged and the total owed | Items and totals |
| VAT amount, if applicable | Left out when not registered |
The supply date is the one most often missing from a sole trader's invoice. If you bill monthly for repeated work, as the gardener in the template does, say so in the description ("October, 4 visits") or enter the last visit as the supply date.
Trading name, real name and the paperwork behind them
A sole trader is the business: there is no separate legal person, which is why the law wants the human name on the invoice next to the trading name. Customers, debt collectors and courts deal with you personally. If you later set up a limited company, the invoice changes completely: it must carry the company's full registered name as it appears on its certificate of incorporation, and if you choose to list directors you must list them all. The UK VAT invoice generator covers that case.
Watching the VAT threshold
The £90,000 test is rolling: it looks at your taxable turnover for the last 12 months, not the tax year, so keep a running total. You must register if that total goes over the threshold, or if you expect your turnover in the next 30 days alone to go over it. A sole trader billing £8,000 a month from a standing start reaches £88,000 after eleven months and goes over in the twelfth; one who wins a single £95,000 contract must register as soon as the contract makes that turnover expected within 30 days.
| Taxable turnover, last 12 months | Status | Invoice |
|---|---|---|
| £60,000 | Under the threshold, not registered | No VAT, not a VAT invoice |
| £60,000 | Registered voluntarily | VAT invoice, VAT at 20% on standard-rated work |
| £91,000 | Over the threshold: registration compulsory | VAT invoice once registered |
Getting paid as a sole trader
Put your bank details and a reference on every invoice, and choose terms you can live with: if you do not agree a payment date with a business customer, the law treats the payment as late 30 days after the customer receives the invoice or the work is done, whichever is later. Between businesses you can then claim statutory interest and a fixed compensation, explained in the late payment interest guide. Those rules do not apply to private individuals, so for household customers the terms on your invoice and your own follow-up are what count. The payment terms guide helps choose them.