Sole Trader Invoicing

By law you have to issue an invoice to your clients for the services you provide to them.

By law you have to issue an invoice to your clients/customers for the services you provide to them. This must contain certain information.

The Basics

Legally, an invoice must contain:

  1. Business name and address
  2. VAT number (if registered)
  3. Invoice date (the date you create the invoice not necessarily the date you did the work)
  4. Invoice number – this should be a consecutive number, i.e. #0001 then #0002.
  5. Itemised breakdown showing the fee and VAT separately and then the total invoice cost.


Many people invoice their client for expenses incurred such as travelling to site etc. If you do this and are registered for VAT then you need to add VAT on top of what you are charging – even if the expense does not include any VAT when you pay for it i.e. a train ticket has no VAT but if you expense this to a client you must add VAT on top (only if you are VAT registered).

The CMJ Accountancy service will provide you with a template invoice for you to customise and send to your clients or you can use your own and we can check it contains all the necessary information.

For further help, or to enquire about joining our services, please call us on 0845 834 0264 or drop us an email at


This information is for general information only. We take no responsibility for any action taken or refrained from in consequence of its contents. Always seek our professional advice specific to your circumstances before acting.