Company Information Requirements on an Invoice

[Annoying Donkey]

Can anyone point me to the legislation that defines what company information is legally required on an invoice? Plenty of websites make reference to the legal requirements, but none point to the actual legislation...

 

[RHardy]

I believe it is the The Companies (Registrar, Languages and Trading Disclosures) Regulations 2006

 

[businessfunding]

The Business Names Act states that written correspondence should include

Name(s) of business owner(s) for sole trader/partnership

Full business name & reg number for incorporated businesses

A formal address at which documents can be served.


An invoice must also include

VAT registered number

Tax point (date)

Rate at which VAT is applied


For practical purposes you should include;

Invoice number

Contact details (phone number / email)

Payment terms

Bank details or payment method

 

[Paul_Rosser]

Personally I send a request for payment first and state on it "This is not a tax invoice, a VAT receipt will be issued after settlement."

Then once they pay the invoice I issue a VAT receipt which is the same but contains our VAT number, the original invoice date and the date the client paid.

 

[teddys]

For companies, the trading disclosure requirements, not invoice-specific though, are covered by S.82 et seq of the Companies Act 2006, followed by The Companies (Trading Disclosures) Regulations 2008 http://www.legislation.gov.uk/uksi/2008/495/made

VAT invoices should show further details; see here http://www.hmrc.gov.uk/vat/managing/charging/vat-invoices.htm#2