Skip to main content
document type

Consolidated Invoice Template

A consolidated invoice, also called a summary invoice, charges one customer for several separate deliveries or jobs in one document, usually once a month, instead of raising an invoice after each one. It is a real invoice with its own number and due date: the customer pays from it, and each delivery appears only here, not on an earlier invoice as well. That is the difference from a statement of account, which lists invoices already issued and the balance on them. Use this template when you deliver to the same customer often (weekly supplies, courier runs, repeat site visits) and the customer wants one bill per period that matches its purchase order or cost center. The download is an editable HTML file with the usual invoice header, line table and totals, plus fields for the billing period, the customer account, the purchase order, the delivery notes or job sheets included and anything left to bill next time. Fill it in your browser, then print it or save it as PDF.

Draft this invoice
Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Billing period covered (from and to dates)
  • Customer account or site reference
  • Purchase order number
  • Delivery notes, job sheets or order numbers included
  • Date of each delivery or job (put it in each line description)
  • Date of supply, if different from the issue date
  • Subtotals by week, site or cost center (optional)
  • Statement that no separate invoices were issued for these items
  • Items still to be billed next period

How to Create Your Consolidated Invoice

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree the consolidation in writing before you start, because it changes when you get paid. A customer on net 30 who receives one invoice on 31 October pays around 30 November for a delivery made on 1 October, roughly two months after the work. If that is too long, consolidate weekly or twice a month, or keep monthly billing but agree shorter terms such as net 14. State the cut-off rule on the invoice (for example 'covers deliveries 1 to 31 October 2026; deliveries after the cut-off appear on the November invoice') so a late delivery is never billed twice or dropped. If the customer runs a purchase order with a monthly limit, put the purchase order number on the invoice and keep each period's total inside that limit.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

A consolidated invoice is taxed as the supplies it lists, line by line. In the EU, Article 223 of the VAT Directive (2006/112/EC) requires member states to allow summary invoices covering several separate supplies when the VAT on them becomes chargeable in the same calendar month, and lets member states allow longer periods. In the UK, HMRC's VAT Notice 700 sets the basic tax point for a service as the date it is performed; an invoice issued within 14 days moves the tax point to the invoice date, and a business that normally invoices monthly can apply to HMRC in writing to extend that 14-day rule to the month end or the invoice date. A UK VAT invoice must also show the time of supply when it differs from the issue date, which is why each line should carry its own date. If some lines are zero-rated or exempt, HMRC asks for a separate total for them. In the US, sales tax depends on the state and on whether each item or service is taxable, so a consolidated invoice may mix taxable and non-taxable lines. InvoiceQuickly applies one tax percentage to the whole invoice and copies saved tax IDs to new invoice PDFs; issue separate invoices when lines need different rates. This is not tax advice; check with your tax authority or an adviser.

Industry context (2026)

Summary invoicing has an explicit legal basis in the EU: Article 223 of the VAT Directive (2006/112/EC, as substituted by Directive 2010/45/EU) says member states shall allow summary invoices for several separate supplies when VAT on them becomes chargeable in the same calendar month, and may allow longer periods. The UK sets its own rules: HMRC's VAT Notice 700 (updated 25 June 2026) allows a written application to extend the 14-day invoice rule for businesses that normally invoice monthly, with the tax point fixed either at the month end or on the invoice date, and HMRC's internal manual (VATTOS6200, updated 8 April 2025) says such an approval should not normally allow invoice dates more than 14 days after the end of the accounting month. Business software reflects the same practice: Oracle's Receivables documentation describes a consolidated billing invoice as a single monthly invoice covering all of a customer's transactions for the period, sent instead of a separate invoice for each transaction, in a detail format (every item) or a summary format (one total per transaction). Outside VAT systems there is usually no special legal form for a consolidated invoice; it is an ordinary invoice that covers more than one supply.

Worked example

Northgate Couriers Ltd, a UK VAT-registered courier, does same-day document runs for a law firm, Brook & Hale LLP, and has agreed one invoice per calendar month on net 14 terms against purchase order PO-7741. Its contract rates are £28.00 per standard run and £55.00 per urgent run. Consolidated invoice INV-0318, issued 31 October 2026, covers 1 to 31 October. Line 1: 1 to 3 Oct, job sheets J-5101 to J-5106, 6 standard runs x £28.00 = £168.00. Line 2: 6 to 10 Oct, J-5120 to J-5129, 10 standard runs x £28.00 = £280.00. Line 3: 13 to 17 Oct, J-5134 to J-5141, 8 standard runs x £28.00 = £224.00. Line 4: 14 Oct, J-5142, 1 urgent run x £55.00 = £55.00. Line 5: 20 to 31 Oct, J-5150 to J-5161, 12 standard runs x £28.00 = £336.00. Subtotal £168.00 + £280.00 + £224.00 + £55.00 + £336.00 = £1,063.00. VAT at 20% = £212.60. Total due £1,275.60 by 14 November 2026. The notes say: 'Covers runs 1 to 31 October 2026 under PO-7741. No separate invoices issued for these runs. Run J-5163 on 31 October after 6 pm will appear on the November invoice. VAT reg. no. [your number].' Because some runs were made more than 14 days before 31 October, their tax points stay on the run dates unless Northgate has HMRC approval for a month-end tax point; the dated lines show that. Sending 37 separate invoices for the month would have given the law firm 37 documents to approve; this gives it one, traceable to every job sheet.

Common mistakes to avoid

Billing deliveries that were already invoiced

If a delivery already has its own invoice, it belongs on a statement of account, not on the consolidated invoice. Repeating it charges the customer twice and, where VAT applies, reports the tax twice.

One line for the whole month

'October courier services: £1,063.00' gives the customer nothing to check against its records. List each delivery, job or week with its date and reference, even if you also show a total per site.

No cut-off rule

Without a stated cut-off, deliveries on the last day of the month get billed in both months or in neither. Write the period and the cut-off on every consolidated invoice.

Mixing tax rates on one invoice without separate totals

Where some lines are taxed and others are zero-rated, exempt or non-taxable, show separate totals for each group. If your invoicing tool supports only one tax rate per invoice, as InvoiceQuickly does, raise separate invoices for the differently taxed items.

Switching to monthly billing without telling the customer

A customer expecting an invoice per delivery may chase missing invoices or reject the first monthly one. Agree the change, the cut-off and the payment terms in writing first.

Invoicing Tips

  • 1Put the date and the delivery note or job number at the start of every line description, for example '14 Oct, DN-2287: 1 urgent courier run'. The customer checks the invoice against its own goods-received records line by line.
  • 2Group lines the way the customer approves costs: by site, department or cost center, with a subtotal for each group if the customer asks for one.
  • 3Never put a delivery on a consolidated invoice if it was already on its own invoice. If you change from per-delivery invoices to monthly ones, start the new method from a clear date and say so on the first consolidated invoice.
  • 4Keep the cut-off the same every period (calendar month, four-week cycle or every second Friday) so the customer can accrue the cost before the invoice arrives.
  • 5Attach or list the signed delivery notes or job sheets. A dispute about one delivery then holds up one line, not the whole invoice.
  • 6Check the period total against the purchase order balance before you send it. A consolidated invoice that exceeds the open PO amount is often returned unpaid.

Related Resources

Frequently Asked Questions

What is a consolidated invoice?

A consolidated invoice is a single invoice that charges one customer for several separate deliveries, orders or jobs over a period, usually a month. It replaces the individual invoices you would otherwise send after each delivery. It has its own invoice number, payment terms and due date, and the customer pays from it.

Is a consolidated invoice the same as a summary invoice?

Mostly, yes. EU VAT law calls it a summary invoice, while accounting systems such as Oracle Receivables use the term consolidated billing invoice. Oracle's documentation describes two levels of detail: every item on every delivery, or only one line per delivery or order. Both are fine as long as each line can be traced to a delivery note or job record.

What is the difference between a consolidated invoice and a statement of account?

A consolidated invoice bills supplies that have not been invoiced before, so it creates the debt. A statement of account lists invoices you have already issued, payments received and credits, and shows the balance owed; it does not charge anything new. If the individual invoices were already sent, a document grouping them is a statement, and the customer pays the original invoices; calling it a new invoice risks double-billing and, where VAT applies, double-counting the tax.

How often should I send a consolidated invoice?

Monthly is most common because it matches the customer's accounting month and, in the EU, the default summary-invoice period in the VAT Directive. Weekly or twice-monthly invoices suit suppliers who cannot wait for month-end plus payment terms. Whatever you choose, use the same cut-off every time and write it on the invoice.

Can I put the date of each delivery on one invoice?

Yes, and you should. Each line shows when that delivery or job happened. In the UK, a VAT invoice must show the time of supply if it differs from the invoice date, so a monthly invoice normally lists the supply date on every line unless HMRC has approved a month-end tax point for your business.

Can InvoiceQuickly create a consolidated invoice?

Yes, as an ordinary invoice with one line per delivery or job, up to 100 lines, each with its own description, quantity and unit price. Type the date and delivery reference into each description and the billing period in the notes. InvoiceQuickly applies one tax rate to the whole invoice and does not combine existing invoices into one, so use this layout instead of invoicing each delivery separately.