How to write an invoice as a sole trader in the UK, line by line

You have done the job. The poster is printed, the video is uploaded, the translation is in the client’s inbox. Now someone has to pay you, and the thing that decides how quickly they do is a one-page document most freelancers knock together in five minutes: the invoice.

This guide covers what a UK sole trader’s invoice has to contain, a worked example, and the habits that turn “we’ll sort it next week” into money in your account. It is written for freelancers who are not VAT registered, which is most people starting out. It is general information rather than tax advice; if you are earning a meaningful amount, an accountant will pay for themselves.

What an invoice must include

GOV.UK sets out what an invoice should show. For a sole trader who is not registered for VAT, that comes down to:

• A unique invoice number.
• Your name, any business name you trade under, and an address where legal documents can be delivered to you.
• The name and address of the customer you are invoicing.
• A clear description of what you are charging for.
• The date the work was done or delivered (the supply date).
• The date of the invoice.
• The amount for each item, and the total amount owed.

If you trade under a name other than your own, for example “Noor Studio”, show your own name as well. Nothing on that list is optional, and nothing else is legally required. Everything below this point is about getting paid, not about being compliant.

An example, line by line

Here is how a straightforward invoice for a design job might be laid out. The bracketed parts are where your own details go.

• Invoice number: 2026-014
• Invoice date: 6 October 2026
• From: [Your full name], trading as [business name if any], [address], [email]
• To: [Organisation’s legal name], [address], for the attention of [the person who signs off payment]
• Purchase order or reference: [if the client gave you one]
• Item 1: Event poster design, A4 print PDF with bleed plus Instagram and story versions, two rounds of revisions. Delivered 2 October 2026. £150.00
• Item 2: Additional A5 flyer version, delivered 3 October 2026. £30.00
• Total due: £180.00
• Payment due by: 20 October 2026 (14 days)
• Pay to: [Account name], sort code [00-00-00], account [00000000], reference 2026-014. Or pay by card at [your payment link].
• Not VAT registered.

Two small details do a lot of work here. Asking the client to use the invoice number as the payment reference means you can match the money to the invoice without a phone call. And writing an actual due date, rather than “14 days”, removes any argument about when the clock started.

If you agreed a discount, for example because the client is a small charity, show the full price and then the discount as a separate line. The treasurer sees the real value of the work, and next year’s committee will not assume the discounted figure is your rate.

Numbering and keeping records

Each invoice needs a number nobody else will share. A simple sequence works: 001, 002, 003, or a year prefix like 2026-001 so the numbers restart each year without clashing. Never reuse a number, even for a cancelled invoice. If something was wrong, issue a credit note against the old number and a new invoice with a new one.

Keep a copy of every invoice, and a record of when each was paid. HMRC expects sole traders to keep business records for at least five years after the 31 January submission deadline for the tax year they relate to. A folder of PDFs and a spreadsheet with the number, client, amount, due date and paid date is enough at the start.

Payment terms that actually get you paid

Most late payment is not dishonesty. It is an invoice sent to the wrong person, a treasurer who only does transfers on Sundays, or a client who has simply forgotten. These habits deal with nearly all of it.

• Agree the price and the payment terms in writing before you start. A WhatsApp message counts.
• Take a deposit on anything sizeable. A third or a half up front is normal, and it means a cancelled job does not leave you with nothing.
• Invoice the day you deliver, while the client is pleased with the work.
• Make it easy to pay. Bank details on the invoice, plus a card payment link for clients who prefer it. You can make one through Stripe, SumUp, Square or PayPal without a website.
• Send a polite reminder the day after the due date, not three weeks later.

Our getting paid guide compares what each payment method costs you to receive, from free bank transfers to card fees of roughly 1.5% plus 20p on UK cards.

Invoicing masjids, schools and charities

Community organisations are usually good payers who are slow for structural reasons. The person who asked for the work is often not the person who pays for it. A few adjustments help:

• Address the invoice to the organisation by its legal name, not to the volunteer who contacted you. Committees change.
• Ask at the start who approves payment, and send the invoice to them as well as to your contact.
• Schools and larger charities often need a purchase order number on the invoice before they can pay it. Ask for one before you start, because an invoice without it can sit in a finance inbox for weeks.
• If your bank details ever change, tell the client by phone as well as in writing. Invoice fraud, where a criminal sends “updated bank details” from a lookalike email, targets exactly this kind of organisation, and a careful treasurer will want to check.

When an invoice goes unpaid

Send a friendly reminder first, with the invoice attached again. Then a firmer one that names a date. Then a phone call. Most invoices are paid by this point.

If the client is a business, the Late Payment of Commercial Debts (Interest) Act 1998 lets you claim statutory interest at 8% above the Bank of England base rate on a late invoice, plus a fixed sum for the cost of recovering it: £40 for debts under £1,000, £70 for £1,000 to £9,999.99, and £100 for £10,000 or more. It applies between businesses (including sole traders) and to public bodies. It does not apply to private individuals, and whether a particular small charity counts as acting “in the course of a business” is not always clear cut, so take advice before relying on it there.

Mentioning your right to statutory interest in a final reminder is often enough on its own. If it is not, you can make a claim through Money Claim Online for amounts under £100,000, though for a small invoice, weigh the court fee and your time against the debt.

VAT, tax and when this gets more complicated

If you are not VAT registered, you cannot charge VAT, and your invoice should not show any. You must register once your VAT-taxable turnover in any rolling twelve months goes over the threshold, which has been £90,000 since April 2024. At that point your invoices need extra details, including your VAT number and the VAT amount.

A few other things worth knowing as you grow:

• If your total self-employed income in a tax year is £1,000 or less, the trading allowance means you generally do not need to declare it. Above that, you need to register for Self Assessment by 5 October after the end of the tax year in which you started.
• Making Tax Digital for Income Tax began in April 2026 for sole traders and landlords with qualifying income over £50,000. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028. If it applies to you, you will need software that keeps digital records and sends quarterly updates.
• Put a fixed share of every payment aside for tax as it arrives, in a separate account. The right share depends on your total income, but finding out in January that you spent it is the most common money problem freelancers have.

Not sure what to put on the price line in the first place? Read how much to charge for a poster or flyer design, which works through a day rate from scratch. Clients writing the brief can use our guide on briefing a graphic designer, which makes quoting much easier for both sides. And if you are weighing up a commission marketplace against getting paid directly, our platform comparisons set out the fees side by side.