SimpleReturns

What must be on a limited company's invoices

Reviewed by Lee Jones, Founder · Updated 17 July 2026
The short answer

Every invoice needs nine things: its own unique number, your company's name and contact details, the customer's name and address, what the work or goods were, the date you supplied them, the date of the invoice, the amounts, any VAT, and the total owed. Keep every invoice for at least 6 years.

Official source. This guide is a plain-English summary of official GOV.UK guidance, not advice. The authoritative source is Invoices: what they must include on gov.uk. Always rely on that over our summary.

What must every invoice include?

There is no official template, but there is an official checklist. Your invoice must show:

  • A unique identification number. Every invoice gets its own number, and no two invoices share one. A simple run like 001, 002, 003 is fine.
  • Your company's name, address and contact information.
  • The customer's company name and address. If your customer is a person rather than a business, their name and address.
  • A clear description of what you are charging for. "Website design, June" beats "services rendered".
  • The supply date. The date you actually provided the goods or the work.
  • The invoice date. The date you are sending the bill, which is often different from the supply date.
  • The amount or amounts being charged. If you are itemising, each line gets its amount, for example £400 for design and £100 for hosting.
  • The VAT amount, if there is any. If your company is not VAT registered, there is no VAT to show.
  • The total amount owed.

One small but useful distinction: an invoice is a bill asking for payment. A receipt is proof that payment happened. They are not the same document.

The two rules that only apply to limited companies

Your full registered name. The invoice must carry your company's full name exactly as it appears on your certificate of incorporation, the document you received when the company was formed. So if the certificate says "Bluebird Web Design Ltd", the invoice says that too, not just "Bluebird" or "Bluebird Web Design". You can still show a trading name or logo alongside it; the registered name just has to be there.

All directors or none. This is the quirk that catches people out. You do not have to put any director's name on an invoice. But if you decide to name one director, you must name all of them. A two-director company cannot send invoices that mention only one. The easy route for most small companies is to leave directors' names off entirely.

What if my company is VAT registered?

Then the rules step up a level. If both you and your customer are VAT registered, you must give them an invoice by law, and it has to be a VAT invoice, which carries more information than the checklist above. The detail of what goes on a VAT invoice is its own topic, covered in HMRC's VAT invoice guidance.

Most companies using SimpleReturns are small and not VAT registered, and for them the nine-item checklist plus the two company rules above is the whole job.

How long do I keep invoices?

At least 6 years from the end of the company financial year they relate to, and sometimes longer, for example if HMRC opens a check into a return. Invoices sit alongside your bank statements, contracts and receipts as part of the company records you are required to keep. A folder of PDFs, named by invoice number, does the job. Our guide on what records your company must keep covers the full list.

Why invoices matter when the tax return comes round

Every invoice you send becomes income on your company's tax return, and every invoice you receive backs up a cost. When your return is filed, the invoices are the evidence behind the numbers, which is exactly why the 6-year rule exists. Number them properly now and future you has nothing to untangle.

When filing time arrives, SimpleReturns turns your business bank statement and a few plain-English questions into both filings, the tax return for HMRC and the accounts for Companies House, for £99 flat. It is free to start and you pay nothing until you file.

Common questions

Do I have to use my full registered company name on invoices?

Yes. The invoice must carry your company's full name exactly as it appears on your certificate of incorporation. You can still show a trading name or logo alongside it; the registered name just has to be there.

Can I put just one director's name on an invoice?

No. You do not have to put any director's name on an invoice, but if you decide to name one director, you must name all of them. The easy route for most small companies is to leave directors' names off entirely.

When is an invoice legally required?

If both you and your customer are registered for VAT, you must give them an invoice by law, and it has to be a VAT invoice, which carries more information than the standard nine-item checklist.

How long do I keep invoices?

At least 6 years from the end of the company financial year they relate to, and sometimes longer, for example if HMRC opens a check into a return. A folder of PDFs, named by invoice number, does the job.

When filing time arrives

SimpleReturns turns your business bank statement and a few plain-English questions into both filings, the tax return for HMRC and the accounts for Companies House, for £99 flat. It is free to start and you pay nothing until you file.

Start your return

Your invoices stay in your folder; we work from the bank statement they get paid into.

General guidance, not advice. This guide explains how the rules generally work for small UK limited companies. It isn't tax advice for your specific situation, if you're unsure, check with us or an accountant.