Sole traders

A sole trader operating under a business name must state on letters, orders, invoices, and receipts his or her own name and business address.

If the business is VAT registered then invoices must state the VAT registration number.

Whenever an email is used where its paper equivalent would be caught by the business stationery requirements, then that email is also subject to the requirements.

Limited companies

Whether in hard copy, electronic or any other form, the company must state its name, in legible lettering, on the following:

• All its business letters and order forms
• All its notices and other official publications
• All its bills of exchange, promissory notes, endorsements, cheques and orders for money or goods purporting to be signed by, or on behalf of, the company
• All its invoices, receipts and letters of credit. (Invoices must also state the VAT number where applicable)
• All its websites.

On all of its business letters, order forms or any of its websites, the company must show in legible lettering its:

• Place of registration
• Registered number
• Registered office address
• And if it is being wound up, that fact.

Premises

• Every company or must paint or affix its name on the outside of every office or place in which its business is carried on – even if it is a director’s or member’s home. The name must be kept painted or affixed and it must be both conspicuous and legible
• The address of the registered office has to be displayed prominently within the premises.

Please call us if you would like further help or advice on this subject.