What an invoice must include

United States

Every invoice

• Your business name and contact details
• The client’s name
• A unique invoice number and the invoice date
• What you supplied, with quantities and prices
• The total and when payment is due

When you charge sales tax

• Sales tax as its own line, at the rate your state and city set

No federal law lists what an invoice must contain. These are what clients expect and what the IRS expects your records to show.

Sales tax is set by each state, and many services are not taxed at all. Check your state’s department of revenue.

Official source: IRS: recordkeeping for small businesses

Canada

Every invoice

• Your business name
• The invoice date
• What you supplied
• The total

When you charge GST/HST

• Your GST/HST registration number (on sales of $100 or more)
• The GST/HST charged, as its own amount or a note that the total includes it
• The client’s name and the payment terms (on sales of $500 or more)

Your business clients need these details to claim back the GST/HST they paid you.

Official source: CRA guide RC4022: General information for GST/HST registrants

United Kingdom

Every invoice

• A unique invoice number and the invoice date
• Your business name and address, and the client’s
• What you supplied and the amount charged
• For a limited company: the company number and registered office address

When you charge VAT

• Your VAT registration number
• The time of supply (tax point), if it differs from the invoice date
• Unit prices before VAT, the VAT rate for each item, the total before VAT and the VAT total

You can only charge VAT if you are VAT-registered.

A simplified VAT invoice is allowed for retail sales of £250 or less including VAT.

Official source: GOV.UK: invoices, what they must include

Australia

Every invoice

• Your name or business name and your ABN
• The invoice date
• What you supplied and the price

When you charge GST

• The words “Tax invoice” (Fair Invoice titles an invoice in AUD with GST this way)
• The GST amount, or “Total price includes GST” when GST is exactly one eleventh of the total
• On sales of $1,000 or more: the buyer’s name or ABN

Without your ABN on the invoice, a business client may have to withhold 47% of the payment and send it to the ATO.

Charge GST only if you are registered for GST.

Official source: ATO: tax invoices

New Zealand

Every invoice

• Your name or business name
• The invoice date
• What you supplied and the price

When you charge GST

• Your GST number
• The GST, or a note that the price includes GST
• For larger sales: the buyer’s name and an address, phone number or other identifier

Since April 2023 the rules ask for “taxable supply information” rather than a document titled “tax invoice”.

Official source: Inland Revenue: tax invoices for GST

Denmark

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date

When you charge moms

• Your CVR or SE number
• The amount before moms for each rate, the rate, and the moms amount
• Unit prices before tax, and any discount

A simplified invoice is enough for sales to private customers, and to businesses under 3,000 kr. It still needs your CVR number.

Public bodies only accept e-invoices (OIOUBL) sent through NemHandel to their EAN number. A PDF will not be accepted; use the free NemHandel invoice form on virk.dk.

From 2026 many sole traders with more than 300,000 kr in turnover must keep their books in a digital bookkeeping system. Export your invoices from My invoices for your bookkeeping.

Official source: SKAT’s legal guide A.B.3.3.1.4 (via tax.dk)

Germany

Every invoice

• Your Steuernummer or USt-IdNr.
• Your full name and address, and the client’s
• A unique invoice number, in sequence, and the invoice date
• What you supplied, and the date of supply (Leistungsdatum), even when it is the invoice date

When you charge VAT (USt.)

• The net amount for each rate, the rate and the VAT amount

Small businesses that charge no VAT (Kleinunternehmer) must say so, for example: “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.”

Invoices up to €250 can be simplified (Kleinbetragsrechnung).

Business-to-business e-invoicing: every business must be able to receive e-invoices since 2025. Sending them becomes mandatory from 2027 for businesses with more than €800,000 turnover, and from 2028 for all. A PDF then no longer counts for invoices to German businesses.

Official source: Federal Ministry of Finance: e-invoicing FAQ

Sweden

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date

When you charge moms

• Your VAT registration number
• The amount before moms for each rate, the rate, and the moms amount
• Unit prices before tax, and any discount

A simplified invoice is allowed up to 4,000 kr including VAT, and still needs your registration number.

“Godkänd för F-skatt” is not required by law, but clients look for it before paying without withholding tax.

Official source: Skatteverket: the VAT rules on invoicing

Norway

Every invoice

• Your organisation number, followed by “MVA” if you are VAT-registered
• A unique invoice number and the invoice date
• Your name and address, and the client’s
• What you supplied, when and where
• The price and the payment due date

When you charge MVA

• The VAT amount, shown separately

If your business is in the Register of Business Enterprises, add “Foretaksregisteret” to your organisation number.

Official source: Skatteetaten: VAT

Netherlands

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date
• Your btw-id (not your omzetbelastingnummer) and your KvK number

When you charge btw

• The amount before btw for each rate, the rate and the btw amount

Invoices up to €100 including VAT can be simplified.

Send the invoice no later than the 15th of the month after the month of supply.

Official source: Ondernemersplein: making and sending invoices

France

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date
• Your SIREN or SIRET number and legal form
• The payment due date

When you charge TVA

• Your VAT number
• The amount before TVA for each rate, the rate and the TVA amount

Micro-businesses that charge no VAT must write “TVA non applicable, art. 293 B du CGI”.

Invoices to businesses must state the late-payment penalty rate and the €40 fixed recovery fee.

Official source: Service-public.fr: what an invoice must show

Spain

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date
• Your NIF, and the client’s NIF when the client is a business

When you charge IVA

• The taxable base, the IVA rate and the IVA amount

A simplified invoice (factura simplificada) is allowed up to €400 including IVA, or €3,000 in some sectors.

Official source: Agencia Tributaria: invoice types

Other EU countries

Every invoice

• A unique invoice number, in sequence
• The invoice date
• Your name and address, and the client’s
• What you supplied: quantity and description
• The date of supply, if it differs from the invoice date

When you charge VAT

• Your VAT number
• The amount before VAT for each rate, the rate, and the VAT amount
• Unit prices before tax, and any discount

These are the EU-wide rules. Each country adds its own; check with your tax office.

Selling to a business in another EU country usually means no VAT on the invoice, the client’s VAT number, and the words “Reverse charge”.

Official source: Your Europe: VAT invoicing rules