UK Limited Company Invoice Requirements

Limited companies and business stationery rules

When you operate through a UK limited company, you are subject to both HMRC invoicing rules and requirements set out in the Companies Act 2006. The Companies Act requires limited companies to disclose specific information on all business stationery, which includes invoices, letters, order forms, and websites. Failure to comply can result in a fine from Companies House.

A limited company is a separate legal entity from its directors and shareholders. This distinction means the company itself is the party contracting with customers, and invoices must be issued in the company's name, not the director's personal name.

Mandatory fields on a limited company invoice

A limited company invoice must include all the standard HMRC invoice fields plus the additional Companies Act disclosures:

• The full registered company name (exactly as it appears at Companies House)
• The registered office address (not just a trading address)
• The company registration number (the 8-digit number assigned by Companies House)
• The country of registration (England and Wales, Scotland, or Northern Ireland)
• The invoice date and a unique sequential invoice number
• The name and address of the customer
• A description of the goods or services supplied
• The amounts and payment terms
• If VAT-registered: the VAT registration number, VAT rate per line, net amounts, and total VAT

The company registration number

Every UK limited company is assigned an 8-digit company registration number (CRN) by Companies House when it is incorporated. For companies incorporated in England and Wales, the number is typically 8 numeric digits. Scottish companies have a number beginning with SC, and Northern Ireland companies begin with NI.

You must display this number on all business documents. It is not the same as your VAT number. Many companies display it in the footer of their invoices, often alongside the registered office address and VAT number, formatted as "Registered in England and Wales. Company No. 12345678."

Registered address vs trading address

A limited company must have a registered office address, which is the official address where legal documents can be served. This must be in the same country in which the company is registered (England, Wales, Scotland, or Northern Ireland). It can be your accountant's address, a company formation service address, or your own business premises.

Your trading address (the address from which you actually operate) may be different from your registered address. Invoices must show the registered office address as required by the Companies Act, but it is good practice to also include your trading or correspondence address if it is different, so customers know where to send enquiries.

VAT registration for limited companies

Limited companies must register for VAT when their taxable turnover exceeds £90,000 in the previous 12 months, or when they expect to exceed the threshold in the next 30 days. Many contractor limited companies voluntarily register for VAT even below this threshold because their clients are VAT-registered and can reclaim the input tax.

Once VAT-registered, the company's VAT invoices must include all the fields described in the VAT invoice requirements guide. The VAT number is distinct from the company registration number and must be shown separately.

Director loans and dividend invoices

Directors of limited companies are typically paid a combination of salary (through PAYE) and dividends. Dividends are not invoiced; they are declared by a board resolution and documented with a dividend voucher. If a director lends money to or borrows money from their company, this creates a director's loan account, which is tracked in the company's accounts but does not generate a customer invoice.

If you are a contractor working through your own limited company (a personal service company or PSC), you will invoice your clients or their intermediary agency on behalf of the company. The invoice is issued in the company's name. The IR35 rules determine whether the income is treated as employment income or as company income for tax purposes. See the IR35 invoicing guide for more detail.

Keeping accounting records

Limited companies must keep accounting records for at least six years from the end of the company's financial year to which they relate. This is longer than the five-year requirement for sole traders. Records include all invoices issued and received, bank statements, payroll records, and details of assets and liabilities.

Under Making Tax Digital for VAT, VAT-registered limited companies must also keep digital records. Tidybill stores all invoices permanently, tracks VAT at line-item level, and lets you export VAT summaries by period, which supports both your MTD and Companies Act record-keeping obligations.