Summary
- Online service providers must make business and contact details easily accessible, including an email address.
- Companies must display their registered name, number, registered office and place of registration on their websites.
- VAT invoices require additional information, and the duty to issue one depends on the supply and customer.
- This article explains website and invoice requirements for business owners and managers in the UK.
- LegalVision is a commercial law firm that advises businesses on regulatory compliance.
Tips for Businesses
Check your website details against your company records and review your invoice template against your VAT status. Make sure your privacy information reflects the data your website actually collects. Speak to a regulatory and compliance lawyer at LegalVision about identifying the disclosures your website and invoices need.
Your UK business website and invoices must include identifying details, such as your business name, address and contact information, where the relevant rules apply. The exact requirements depend on your business structure and activities. Companies must display additional registration details on their websites, while VAT invoices require tax and transaction information. Websites that collect personal data must also explain how that information is used. This article explains what details your business must show on its website and invoices, and when additional requirements apply.
Why Must Business Information Be Clear and Accurate?
Clear business information helps customers identify who they are dealing with and how to contact you. Your website may be their first point of contact, so accurate details also support trust in your business.
Website and invoice disclosures are legal requirements where the relevant rules apply. Checking them before publishing your website or sending an invoice can help you avoid errors, disputes and non-compliance.
What Details Must My Website Display?
Your website disclosures depend on your business structure and activities. Start with the information that identifies your business, then check whether your services, customers or use of personal data create further duties.
Business and Contact Details
Providers of online services covered by the e-commerce rules must make their business name, geographical address and contact details easily, directly and permanently accessible. Those contact details must include an email address and allow users to contact the business rapidly, directly and effectively. An enquiry form alone does not replace the email address requirement.
Where your activity requires authorisation, you must also identify the supervisory authority responsible for granting that authorisation.
Privacy and Cookie Information
If your website collects personal data, such as names, email addresses or identifying online information, you must explain how you use it. A privacy notice should cover what you collect, why you collect it, your legal basis for using it, who receives it, how long you keep it and the rights individuals can exercise. Cookie information should explain the cookies your website uses and their purposes.
Publishing a policy does not, by itself, meet every cookie requirement. You must also check whether consent is required for the cookies or similar technologies you use. The ICO provides guidance on privacy notices and cookies.
“Check the legal business name and VAT details separately when reviewing your website and invoice template. Matching those details to your records helps customers identify the business they are paying and reduces avoidable queries.”
Company and Professional Details
Companies must display their registered name, registration number, registered office address and the part of the UK where they are registered on their websites. These requirements apply to websites the company causes or authorises to appear.
If you practise a regulated profession, your website must identify relevant professional information, including the professional body or similar institution with which you are registered.
Consumer Sales and Additional Disclosures
If you sell to consumers online, you must meet the information and cancellation requirements that apply to those distance contracts. A distance contract is one made without you and the customer being physically together, such as an online sale.
Public sector bodies covered by the website accessibility rules must publish an accessibility statement. It explains inaccessible content, the reasons for it and how users can report problems or escalate complaints. Exemptions and partial exemptions apply, so check whether your organisation is covered.
A company or partnership that carries on business in the UK, supplies goods or services and has total annual turnover of at least £36 million must publish an annual modern slavery statement. Total turnover includes subsidiary undertakings, including those overseas. If it has a website, it must place a prominent link to the statement on its homepage. The Home Office explains these reporting conditions.
Because several sets of rules can apply to the same website, obtain advice on your business structure and trading activities before launch. A regulatory solicitor can identify the disclosures that apply to your business. For broader planning, see LegalVision’s guide to legal compliance when creating a website.
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What Must an Ordinary Invoice Include?
An invoice still needs clear business and transaction details when it is not a VAT invoice. Government guidance lists a unique invoice number, your business name, address and contact information, the customer’s name and address, a description of the goods or services, the supply date, invoice date, amounts charged and total owed.
A sole trader must also show their own name and any business name used. If they use a business name, they must include an address where legal documents can be delivered. A limited company must use its full registered name.
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When Do I Need a VAT Invoice?
If you are VAT-registered and supply standard-rated or reduced-rated goods or services to another VAT-registered person, you must issue a VAT invoice unless an exception applies. HMRC says you do not have to issue VAT invoices for zero-rated supplies or to customers who are not VAT-registered.
A full VAT invoice requires more detail than an ordinary invoice. The tax point is the date used to determine when VAT becomes due; it may differ from the invoice date.
For a full VAT invoice, include:
- your business name, address and contact details;
- a unique, sequential invoice number;
- your VAT registration number;
- the invoice date and tax point;
- the customer’s name and address;
- a description identifying the goods or services and their quantity or extent; and
- the unit price, VAT rate and amount excluding VAT for each item, the total excluding VAT, any cash discount rate and the total VAT chargeable in sterling.
HMRC’s VAT guidance explains the requirements, exceptions and alternative invoice formats. Check which format applies to your transactions rather than assuming every VAT invoice follows the same rules.
Check each invoice before sending it so that the customer can identify the supply and amount due. Clear payment terms can also help reduce invoice disputes.
When Should I Seek Legal or Tax Advice?
Website and invoice requirements can overlap across company, consumer, privacy, online safety and tax rules. Legal advice can help you identify which disclosure duties apply. Tax advice can help you check your VAT position and invoice requirements.
Key Takeaways
Your website must display the business information required by the rules applying to your structure and activities. Company details, privacy information and sector-specific disclosures may all be needed. Invoice requirements also vary: ordinary invoices need business and transaction details, while full VAT invoices require additional tax information. Check the customer, supply and any exceptions before deciding whether a VAT invoice is required.
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Frequently Asked Questions
Do legal rules govern what I should display on my website?
Yes. Your business structure and activities determine which rules apply. Online service providers need accessible business and contact information, companies have additional disclosure duties, and privacy, consumer or sector-specific rules may require further information.
Do I need to issue a VAT invoice?
If you are VAT-registered and supply standard-rated or reduced-rated goods or services to another VAT-registered person, you must issue a VAT invoice unless an exception applies. HMRC does not generally require VAT invoices for zero-rated supplies or customers who are not VAT-registered.
What company details must appear on my website?
Your company must display its registered name, registration number, registered office address and where in the UK it is registered. These details identify the legal business behind the website.
Must I display my VAT registration number on my website?
Yes, if you are an online service provider covered by the e-commerce rules and undertake an activity subject to VAT. Your VAT registration number must be easily, directly and permanently accessible.
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