What Goes on a Professional Trade Invoice - Ireland and UK

A professional invoice is not just a request for payment. It is a legal document that protects you if a payment is disputed, and a signal of credibility that influences whether customers pay on time.

This guide covers exactly what goes on a trade invoice in Ireland and the UK - both the legal requirements and what separates a professional invoice from a WhatsApp message with a number on it.

What must go on an invoice in Ireland (non-VAT registered)?

If you are not VAT-registered, Revenue does not prescribe a specific invoice format. However, a professional invoice for a trade job should include:

• Your full name or trading name
• Your address or contact details
• The customer's name and address
• The invoice date
• A unique invoice number (sequential)
• A clear description of the work carried out
• The amount due
• Payment terms (when payment is due)
• Your bank details (IBAN and BIC for Irish transfers)

What must go on a VAT invoice in Ireland?

If you are VAT-registered, Revenue requires additional items on every invoice you issue to a VAT-registered customer:

• Your VAT registration number
• The date of supply (if different from the invoice date)
• The net amount excluding VAT
• The VAT rate applied (13.5% for most trade work on buildings)
• The VAT amount in euros
• The gross total (net + VAT)

If a job includes elements at different VAT rates - for example 13.5% for labour and 23% for goods supplied without installation - each rate must be shown separately with the associated amounts.

What must go on a VAT invoice in the UK?

Under HMRC requirements, a valid UK VAT invoice must include:

• Your business name and address
• Your VAT registration number
• A unique, sequential invoice number
• The invoice date
• The tax point (the date the VAT became due, if different from the invoice date)
• Customer name and address
• A description of the goods or services supplied
• The net amount excluding VAT
• The VAT rate applied
• The VAT amount in pounds
• The gross total

What payment terms should you set?

Payment terms specify when the invoice must be paid. Common options for trade work:

Stating clear payment terms on the invoice reduces ambiguity and strengthens your position if you need to chase. See our guides on your legal rights when payments go overdue in Ireland and in the UK.

Should you include a late payment notice?

Including a brief line about statutory late payment rights signals to commercial customers that you know your legal position. Suggested wording:

Ireland:“Late payments accrue statutory interest under S.I. 580/2012.”

UK:“Statutory interest will apply on overdue amounts under the Late Payment of Commercial Debts Act 1998.”

This only applies to B2B (business-to-business) invoices, but for commercial customers it is worth including.

What bank details should you put on an invoice?

Include whatever details your customer needs to make the payment without having to contact you:

• Ireland: IBAN and BIC - these are the standard format for Irish bank transfers
• UK: Sort code and account number (UK Faster Payments), or IBAN for international clients

Never rely on the customer having to ask for bank details. Invoice friction = late payment. Put them on every invoice automatically.

What makes an invoice look professional?

Beyond the legal requirements, the presentation of your invoice influences whether customers take it seriously and pay promptly:

• Your logo - even a simple wordmark. It signals an organised business.
• Clear job description - a sentence describing what was done, not just “Labour and materials.”
• Sequential invoice numbers - shows you track your work.
• Consistent format - the same template every time, not a different layout each job.
• Mobile-readable - most customers open invoices on a phone. PDFs that display badly on mobile get ignored or not paid promptly.

Download a free invoice template for your trade, or get early access to PayReady - it's free.