This editable template contains two invoice variants: one for a VAT-registered business and one for a non-VAT-registered business. Keep only the variant that matches the business’s position; do not combine both versions in one invoice.
Information to complete before issuing
Enter the issuing entity’s legal name and address, supplier contact details, customer details, unique invoice number, invoice date, supply date, description, payment due date and payment method. Check the supplier identity that must appear for the business’s legal form.
VAT-registered version
For each line, enter the net unit price, VAT rate and net line amount. The totals distinguish subtotal excluding VAT, VAT total in GBP and total due. This template does not decide whether VAT applies, which rate applies or whether a special rule such as the construction reverse charge applies.
Non-VAT-registered version
Do not show VAT, a VAT rate or a VAT registration number if the business is not VAT registered. Use the non-VAT version only where it reflects the business’s actual position.
Before sending
Use the guidance page to select the correct VAT or non-VAT version, then keep only that usable invoice page. The usable invoice pages contain the issuing-business fields and should not carry FoxSums/ConstructLink guidance branding or a legal footer. Match the invoice to agreed work, goods or services, retain supporting evidence and state the due date and payment method clearly.
Related FoxSums resources
- Credit Control Checklist: Getting Paid on Time
- Receivables and Collection-Action Register
- VAT Registration: Voluntary or Mandatory?
Next step
Choose the VAT or non-VAT invoice version first, then complete only the issuing business’s details before sending.
Important
General information only. Check the facts and current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 3 November 2026.
- GOV.UK - Invoicing and taking payment from customers