Per Diem Invoice Template for England and Wales

A per diem invoice is a formal business document used to claim daily allowances for work-related expenses when operating away from your usual workplace. In England and Wales, this document ensures compliance with business documentation requirements while providing a clear structure for claiming standardized daily rates for subsistence, accommodation, or other approved expenses.

When do you need this document?

You need a per diem invoice when claiming daily allowances as a contractor, consultant, or employee working at different locations. This is particularly relevant for temporary assignments, project work, training courses, or business travel where standardized daily rates apply. The invoice becomes essential when you're entitled to claim specific amounts per day rather than itemized receipts, or when your contract or employment terms specify per diem arrangements. It's also required when working for organizations that prefer simplified expense processing through daily rate structures rather than detailed expense claims.

Key legal considerations

Your per diem invoice must include all mandatory business information required under the Companies Act 2006, including your company registration number and registered office address if you're operating as a limited company. If you're VAT registered, the Value Added Tax Act 1994 requires you to include your VAT number and apply VAT to your daily rates where applicable. The invoice should clearly specify the daily rate, number of days claimed, and total amount due. Under the Late Payment of Commercial Debts Act 1998, you can claim statutory interest on late payments, so including clear payment terms protects your rights. Ensure your business name is displayed correctly according to Business Names Act 1985 requirements, particularly if trading under a name different from your registered company name.

Legal requirements in England and Wales

England and Wales law requires specific information on business invoices to ensure legal compliance and enforceability. Your per diem invoice must include your full business details, the client's complete information, and a unique invoice number for record-keeping purposes. The Companies Act 2006 mandates that limited companies display their registration number and registered office address on all business documents. For VAT-registered businesses, the VAT Act 1994 requires VAT numbers and correct VAT calculations to be shown. Payment terms must be clearly stated, with the Late Payment of Commercial Debts Regulations 2013 providing maximum payment periods of 30 days for most commercial transactions. The invoice should specify the exact dates covered by the per diem claim and maintain clear records for HMRC compliance and potential audits.