I need to 'write' an invoice. Are there any legal requirements?

[SlightlyMadSecretSoundWinner]

I currently have on it

Our company address
The invoicees address
Date of invoice
Description of invoiced service
price of service.

I havn't put any VAT on as we are not VAT registered.

Do I need a reference number/invoice number? Should this be unique? Should it be sequential numerical? Will the date be OK (e.g. 26022008?).

Any other requirements?

You need an individual reference number and it is easiest to be sequential (but you can start at any number as 001 is a bit of a give away). You need to specify to whom/what cheques are payable. Always put something like "Terms: Payment within 30 days" on the invoice in the hope that you will be paid in a reasonable time! If you aren't it is then easier to check.

I assume I need to keep a hard copy for my accounts?

(it is a small driving school).

They will only be issued about once a month so sequential is not essential to me

You need to have your company number .. if you have one

Specify payment method - give appropriate bank account details or who to make a cheque payable to (and where to send it).

I am starting my own teeny business with a friend and finding this website Business Link invaluable (and I'm actually a chartered accountant by training but finding I know little about this !). The page above gives the requirements for invoices.

TY.

Have been in business (or at least DP has) for 5yrs. Just never needed to write an invoice.

So looking at that link, as DP is essentially a sole trader he actually has very few legal requirements.

I guess it is still good practice to put invoice numbers etc. on even though he isn't registered for VAT?

Invoice number is a good idea. You could have something like 080225CTA for example, if you were to invoice me for something today. That's how DH has kept some of his, not in any other specific order, just the date and initials of person invoiced.

The invoice number is a good idea, just to keep things organised for tax etc.. For DP's business I downloaded a template from Microsoft Office which works well, after a few tweaks.