Invoice Checklist Before Sending
Work through the invoice in a fixed order before sending it. The purpose is to catch errors that delay approval, confuse VAT treatment or send payment to the wrong place.
Download the plain-text invoice checklist
Identity
Confirm the supplier's correct legal or trading identity, address and contact details. A limited company should use its registered name; a sole trader using a business name should also identify the individual and an address for legal documents.
Customer and reference
Use the customer's correct legal name and billing address. Match any purchase order, project, contract or accounts-payable reference exactly and confirm the intended recipient rather than relying on an old contact.
Supply and dates
Describe what was supplied in terms the customer can reconcile to the agreement. Check the supply date, invoice date and exact due date, including the contractual trigger and whether calendar or working days apply.
Arithmetic
Recalculate quantity multiplied by unit price, discounts, subtotal, VAT and total. Compare line-level and invoice-level rounding and never repair a VAT-treatment question merely by changing the percentage until the total looks plausible.
VAT
Only charge VAT when registered and use the treatment that applies to the supply. A VAT invoice normally needs the supplier VAT number, tax point, rate, net values and sterling VAT amount in addition to ordinary invoice details.
Payment and fraud check
State the payment method and reference clearly. Verify changed bank details through a trusted independent channel before issuing the invoice, and ask the customer to challenge unexpected changes.
Final record
Save the issued version, supporting order or contract and delivery evidence. Record corrections through a replacement or credit process appropriate to the circumstances instead of silently overwriting the historical document.