The short answer: you don’t need a company to send an invoice. Invoice under your own name, or “Jane Smith trading as Smith Design”, with your address and contact details, the client’s details, a unique invoice number, the date, what you supplied and the amount. Add a VAT or GST number only if you are registered for it.
What goes on a freelance invoice
In the UK every invoice must show a unique identification number, your name, address and contact details, the customer’s name and address, a clear description, the supply date, the invoice date, the amounts, any VAT and the total. As a sole trader you also show your name and any business name you use, and if you use a business name, an address where legal documents can be delivered to you (GOV.UK). Other countries ask for much the same; the differences are mostly the tax number.
A layout with these fields, as Word, Excel and PDF files, is on the freelance invoice template page.
Registration and tax numbers by country
| Where | Do you need to register? | Tax number on the invoice |
|---|---|---|
| UK | You can start trading straight away. Register for Self Assessment if you earn more than £1,000 from self-employment in a tax year (GOV.UK). VAT registration is required once taxable turnover goes over £90,000 in 12 months (GOV.UK). | Your VAT number only if you are VAT registered |
| US | Clients who must report what they pay you may ask for Form W-9 with your taxpayer identification number (IRS). An EIN is free from the IRS (IRS). | Sales tax rules are set by each state |
| Canada | GST/HST registration is required once your taxable sales go over $30,000 in a calendar quarter or over four consecutive quarters (CRA). | Your GST/HST number on invoices of $100 or more, if registered (CRA). Rates: GST on Canadian invoices |
| Australia | GST registration is required once GST turnover reaches A$75,000 (ATO). | Your ABN. A business you invoice without an ABN must generally withhold 47% of the payment (ATO) |
| Netherlands | Registering with the KVK, and the numbers that go on a Dutch invoice, are covered in the Dutch invoice guide. | KVK number and btw-id |
From agreement to payment
- Agree it in writing. Scope, rate (hourly, daily or fixed), payment terms and any deposit. An email the client replies “agreed” to is enough to refer back to.
- Set your terms. Short terms, a deposit on larger jobs and the due date written as a date (payment terms explained).
- Write the lines so they can be checked: “Blog articles, 4 × 1,500 words at £250” rather than “Writing”.
- Number it. One sequence for all your invoices, never reused (invoice numbering).
- Send the PDF to whoever approves payment, and remind on a schedule (email templates). Clients abroad: how to invoice international clients.
Keep copies for your tax return
Invoiced income is taxable. UK sole traders keep records of all sales and income for at least 5 years after the 31 January deadline for the tax year (GOV.UK); in the US, invoices are among the records that show gross receipts (IRS Publication 583). Selling on Etsy as well? The free Etsy tax summary turns Etsy’s monthly statements into the year’s sales, refunds and fees.
Sources checked 9 October 2026: GOV.UK invoicing, sole trader, VAT registration and record-keeping pages; IRS Form W-9, EIN and Publication 583; CRA; ATO exports and GST, PAYG withholding (updated 1 May 2025).