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When issuing an invoice, you must clearly display the word 'invoice' on the document. In addition to this, you must include the following information:

• a unique identification number
• your company name, address and contact information
• the company name and address of the customer you are invoicing
• a clear description of what you are charging for
• the date the goods or service were provided (supply date)
• the date of the invoice
• the amount(s) being charged
• VAT amount if applicable
• the total amount owed

If you are a limited company or a sole trader you must also provide certain information on any invoices you send.

Limited companies' invoices

Limited companies must have the following additional information on their invoices:

• the full company name as it appears on the certificate of incorporation
• if you decide to put names of your directors on your invoices, you must include the names of all the directors

Sole traders' invoices

A sole trader must have the following additional information on their invoices:

• the trader's name or any business name being used
• an address where any legal documents can be delivered to you if you are using a business name

If you are registered for VAT, whether the business is a limited company or a sole trader, you must put the following information on your invoices:

• a unique and sequential identifying invoice number
• the date the invoice is issued
• your customer's name and address
• your business' name, address and VAT registration number
• date of supply to the customer (or tax point)
• a description sufficient to identify the supply of goods or services
• the quantity of goods or services, with a unit price excluding VAT, and the rate of VAT per item
• the total amount payable without VAT added, and the amount of VAT charged

If you are exporting goods or services, see exporting goods and services and VAT.

It is best practice to set up records and invoice correctly for VAT from the time your business starts - you may find it useful to set up a pro forma invoice. A pro forma invoice can be an invoice drawn up by you and sent to the buyer to confirm the details of a contract, or a polite reminder to the buyer that a debt will be due for payment.

Terms and conditions - sometimes known as terms of trade - are the terms of the contract between you and your customers. They're designed to protect your rights, limit your liabilities and provide you with some security when you sell your goods or provide a service.

Many businesses supply goods and services on the basis of informal, verbal arrangements. However, if agreements are clearly set out in writing then there is less chance of a dispute.

It's important to get your terms and conditions right - if they're inadequate or incorrect, it can be difficult to pursue or prevent bad debt. You could use different terms and conditions for each order, but it can be beneficial to have standard terms for all transactions. If you decide to draft standard terms, it is a good idea to consult a solicitor. See find a solicitor for your business.

Your terms and conditions should cover information on costs, delivery arrangements, data protection and your right to charge interest on late payments.

You should also incorporate payment terms into your standard contract for all the payment options you offer.

There are other terms and conditions you may want to cover, such as:

• retention of title - allows you to retain ownership of goods already supplied until they are paid for
• time limits for raising a dispute
• circumstances in which the contract might be breached or come to an end
• contra and offset deals against payables - where the buyer pays you in part or full with their products rather than in cash

You may also want to include a clause in your contract regarding credit limits and credit periods. There is currently an automatic default period of 30 days if you do not account for this in your contract - see ensure customers pay you on time.

Make your terms binding

You need to make your customers aware of, and agree to, your terms and conditions. You can do this by printing them on the back of invoices, delivery notes and other documentation.

Explain your terms and conditions to customers at the start of your relationship, before you raise an invoice.

Some businesses offer certain levels of credit to customers - ie supplying goods or services to customers before taking payment. However, if customers do not pay promptly, it can place a considerable strain on your business as the income you need to run your business is delayed.

To safeguard your cashflow, you should check up on your customer - by using information supplied by credit agencies, analysing company accounts or obtaining bank and/or trade references before you give credit.

For more information on carrying out credit checks, see credit checking your customers and setting credit limits.

Payment terms and conditions

You should explain your terms and conditions to customers at the start of your relationship. You can send out a written confirmation of their order with a copy of your terms and conditions of sale. This lets them examine the terms and conditions and discuss any problems they have before you supply goods or services.

You should also print the terms and conditions on the back of your invoices.

You could consider encouraging electronic payment in your terms and conditions, eg via BACS or CHAPS. Read about . The Bank of England also provides .

You could also consider providing other options for payment such as by credit card or PayPal. 

Also consider sending your invoices electronically - with a copy of your terms and conditions - as it can be much quicker than the post. For more information, see ensure customers pay you on time.

Early payment discounts

You might encourage customers to pay early by offering a discount for early payment. The level of the discount should depend on the profits you are making on orders. This can help to speed up payment, improve cashflow and reduce bad debts.

However, there can be disadvantages to early payment discounts, in particular the financial cost to your business.

Your invoice payment terms and conditions can impact the number of days it takes you to get paid. Without them, you aren't communicating when a payment is expected, as well as other conditions like your preferred payment method and any consequences of late payments.

When creating your invoice payment terms, bear in mind that if you have clear, concise and consistent payment terms, it is more likely that your invoice will be paid in time and this will have a positive impact on your business cashflow.

For further information on contract terms and conditions see setting terms and conditions and credit checking your customers and setting credit limits.

This short video provides tips on setting up payment plans, monthly payment targets and invoicing customers.