Invoice Date vs Due Date (and Tax Point): What Each Means

The dates that can appear on an invoice

Date	Means	Required?
Invoice date (issue date)	The day you issue the invoice	Always
Due date	The last day to pay without being late	Strongly recommended
Date of supply / service date	When goods were delivered or services performed	Required on VAT invoices if different from the invoice date
Tax point (UK)	When VAT becomes due, often the earlier of supply, payment or invoice	Required on UK VAT invoices if different

Invoice date

The date you create and send the invoice. It's the date your payment terms usually count from: an invoice dated 12 September on Net 30 terms is due on 12 October.

Date it the day you send it. Backdating an invoice to make it look older than it is creates confusion, can shift income into the wrong tax period, and in some contexts can be treated as falsifying records. If you finished the work on 30 August but invoice on 12 September, date it 12 September and show the service dates separately.

Due date

The day payment must be received (or sometimes sent; if it matters, say which). You can state it directly, derive it from terms, or both:

Invoice date: 12 September 2026. Terms: Net 30. Due: 12 October 2026.

Showing the actual due date removes any argument about counting.

Supply date / service period

When the goods were delivered or the service performed. For ongoing services, show a period: "Services provided 1–31 August 2026". This matters for tax, for the client's accounting (which period the cost belongs to) and for matching against their records.

Tax point (UK VAT)

For VAT, the "time of supply" or tax point determines which VAT return the sale belongs in. In the UK:

• The basic tax point is when goods are delivered or services completed.
• If you issue a VAT invoice or receive payment before that, the earlier date becomes the tax point.
• If you issue a VAT invoice within 14 days after the basic tax point, the invoice date usually becomes the tax point.

If the tax point differs from the invoice date, a VAT invoice must show it. See UK VAT invoice requirements.

Accrual vs cash accounting

• Accrual basis: income is recorded when you invoice (or when you supply). The invoice date matters.
• Cash basis: income is recorded when you're paid. The payment date matters.

Many small businesses use cash basis for tax purposes where allowed. Either way, consistent and honest dates make your records easier to follow.

Common questions

Can the due date be before the invoice date? No. For payment in advance, use a due date equal to the invoice date ("Due on receipt"), or issue a proforma.

Should I date an invoice when I finish the work or when I send it? When you send it, with the service date shown separately.

What if I send it late? Send it now, dated today, with the service dates. Your payment terms then run from today, which is a good reason not to delay invoicing.

Does the due date change if the client receives the invoice late? Under your terms, usually not. Under UK late payment law, when no date was agreed, the 30-day default runs from the later of receiving the invoice or the goods/services.