A statement of account is the document a sole trader sends when a client has more than one invoice open, or when the client's accounts desk asks for one before a payment run: a list of every invoice issued to that client in the period, the payments received against them, and the balance still owed, with the oldest unpaid invoice made obvious. It is not an invoice and it does not replace one; it is the summary that lets a client reconcile what they have and pay what they owe in one transfer. The template below carries the fields, and the example shows one filled in.
What a statement of account sample carries
Your name, trading name, address and contact, as on your invoices. The client's name and address. A statement date and the period it covers. Then one line per invoice: invoice number, invoice date, due date, amount, payments received and the date, and the amount outstanding. A subtotal of what is due, split if useful into current, overdue by up to thirty days, and overdue longer. The total balance due. Your payment details repeated, because the point of the statement is a payment. A statement of account sample that omits the invoice numbers is useless to the client's accounts desk, which matches by number and nothing else.
A statement of account example, filled in
Statement date 5 September 2026, period 1 June to 31 August. Invoice 0041, 12 June, due 12 July, $1,200, paid 10 July, outstanding nil. Invoice 0044, 3 July, due 2 August, $850, no payment, outstanding $850, overdue. Invoice 0047, 20 August, due 19 September, $1,400, no payment, outstanding $1,400, not yet due. Balance due $2,250, of which $850 overdue. Payment details as on the invoices. A one-line note: invoice 0044 is past its due date; please arrange payment or tell us if there is a query. That is the whole statement of account example; it takes the client thirty seconds to reconcile and it names the one invoice that needs chasing without a separate email.
When to send one, and what it is not
Send a statement at the end of each month to any client with more than one open invoice, and whenever an accounts desk asks. Send one when an invoice goes overdue, because a statement showing the overdue line beside the paid ones is a politer reminder than a demand and gets the same result. Do not send a statement instead of an invoice: a statement carries no tax line and is not a document the client can post to its ledger, and a client that pays against a statement without the invoice will ask for it later. The freelance invoice template on this site produces the invoices; keeping them per client in the paid product is what makes the statement a list rather than a search.
Questions people ask about statement of account template
Is a statement of account the same as an invoice?
No. An invoice bills one job with its tax line; a statement lists the invoices already sent and what is still owed. Send both, never a statement alone.
How often should a freelancer send statements?
Monthly to any client with more than one open invoice, and whenever an invoice goes overdue or the client's accounts desk asks.
Does a statement of account need a tax line?
No. Tax was charged on each invoice; the statement only lists the invoice totals and the balance due.