The fields every invoice should have
Whatever the country, a client expects these details, and an auditor will look for them:
- The word “Invoice” (or “Tax invoice” where a registered seller is expected to use it, as in Australia).
- A unique invoice number from one continuous series. See invoice numbering.
- Issue date, and the date of supply or service period where it differs.
- Your details: name, address and contact information.
- Your tax ID if you are registered: VAT number, GST/HST number, ABN, GST number.
- Client details: name and address; for EU business clients often their VAT number.
- Description of each item: what, how many, unit price.
- Amounts: net per line, subtotal per tax rate, tax rate and tax amount, total.
- Payment terms and details: due date, bank details or payment link. See payment terms.
- Legal notes when they apply: reverse charge, small-business exemption, zero-rated export.
The invoice generator prompts these in order, and the “Ready to send?” checklist flags anything missing for your country before you download.
Invoice requirements by country
The table summarizes the core rules for a seller registered for VAT or GST. It is a summary, not tax advice; check the official source or your accountant for your own case.
| Country | Main rule | Seller tax ID | Buyer details | Number and dates | Simplified invoice |
|---|---|---|---|---|---|
| United States | No federal invoice-content law; sales tax is set by states and cities | Not required federally | Good practice | Good practice | — |
| United Kingdom | HMRC VAT Notice 700/21, s. 4.1 | VAT registration number | Name and address | Unique sequential number, issue date, time of supply (tax point) | Supplies up to £250 incl. VAT: no customer details, quantity or unit price needed |
| Canada | SOR/91-45, s. 3 | GST/HST number (plus QST in Québec) from $100 | Name from $500 | Date; payment terms from $500 | Under $100: seller name, date, total only |
| Australia | ATO tax invoice rules | ABN | Identity or ABN from A$1,000 | Issue date | Below A$1,000 no buyer identity; tax invoice must be provided within 28 days on request for sales above A$82.50 incl. GST |
| Ireland | Revenue VAT invoice rules | VAT number | Name and address; VAT number for reverse charge and intra-EU | Sequential number, issue date, date of supply | — |
| New Zealand | IRD taxable supply information | GST number over NZ$200 | Name and an identifier over NZ$1,000 | Date | Up to NZ$200: seller, date, description, amount |
| Germany | § 14 Abs. 4 UStG | Steuernummer or USt-IdNr. | Name and address | Sequential unique number, issue date, Leistungsdatum | Up to €250 gross (§ 33 UStDV) |
| Netherlands | Belastingdienst factuureisen | btw-id; KvK number if registered | Full name and address | Unique sequential number (several series allowed), invoice date, delivery date | Up to €100 incl. btw |
All of these countries also expect a description with quantity, the price, the tax rate and the tax amount on a full invoice. Country pages go deeper: UK, Canada, Australia, Ireland and New Zealand.
A worked example: which Canadian fields apply?
Canada’s rules scale with the amount, so the same consultant needs different fields on different invoices:
| Invoice total (incl. tax) | Fields needed for the buyer’s input tax credit |
|---|---|
| $85 | Seller name, date, total |
| $340 | The above + GST/HST registration number + tax charged |
| $1,130 | The above + buyer name, payment terms, description |
For the $1,130 invoice in Ontario: $1,000.00 fee + 13% HST of $130.00 = $1,130.00. It passes the $500 mark, so the buyer’s name, the terms and a description are required. In practice, include them on every invoice and you never have to think about the thresholds.
Small businesses and tax-exempt sellers
If you are below your country’s registration threshold, the rules change:
- UK: an unregistered business still issues invoices with a unique number, both parties’ details, a description, supply and invoice dates and the total, but it must not show VAT.
- Australia: without GST registration, title the document “Invoice”. Calling it a “Tax invoice” is wrong.
- Germany: a Kleinunternehmer under § 19 UStG shows no VAT and adds a note on the exemption. Showing VAT anyway makes you owe it (§ 14c UStG).
- Netherlands: under the KOR you charge no btw and state that you use the scheme.
The editor asks for your tax status in step 1 and adds the usual note automatically; you can remove it, with a warning.
Reverse charge and cross-border invoices
When you sell services to a VAT-registered business in another EU country, the customer usually accounts for the VAT under the reverse charge (Art. 196 of the VAT Directive). The invoice then shows no VAT, both VAT numbers, and a note such as “Reverse charge” (Art. 226(11a)). Supplies of goods to another EU business follow Art. 138 and exports outside the EU Art. 146. The UK has its own domestic reverse charge for certain sectors, with the wording “Reverse charge: Customer to pay the VAT to HMRC”.
Foreign currency
You can invoice in the currency you agreed with the client. In the EU, if the invoice is in a currency other than the national one, the VAT amount must also be shown in the national currency (Art. 230). In the UK, show the VAT total in sterling. Write the exchange rate you used next to it.