# International Invoice Requirements: A Comprehensive Guide

> Invoice requirements for the US, UK, EU, Canada and Australia: what each invoice must show, thresholds and tax numbers, as checklists.

## Invoice requirements by country at a glance

The rules for invoices come mostly from tax law. Countries with a VAT or GST (a tax on each sale that businesses can reclaim) set strict rules. In those countries, the invoice is the proof that lets the buyer reclaim the tax. The United States has no national VAT, so it has no national invoice format.

| | United States | United Kingdom | European Union | Canada | Australia |
|---|---|---|---|---|---|
| Tax | State and local sales tax | VAT | VAT | GST or HST, plus provincial tax in some provinces | GST |
| Tax invoice required | No national rule | For standard-rated and reduced-rated sales to VAT-registered customers | For most sales to businesses | Information depends on the amount of the sale | For taxable sales over $82.50, or when the customer asks |
| Seller's tax number on the invoice | No national rule | VAT registration number | VAT identification number | GST/HST number for sales of $100 or more | ABN (Australian Business Number) |
| Buyer details | No national rule | Name and address | Name and address. VAT number when the buyer pays the VAT | Buyer's name for sales of $500 or more | Buyer's identity or ABN for sales of $1,000 or more |
| Short invoice | Not applicable | £250 or less, if the customer agrees | €100 or less, with exceptions | Fewer details under $100 | Fewer details under $1,000 |

The sections below give the full list for each country, with links to the tax authority. Tax rules change. Before you rely on a number here, read the linked page.

## Base checklist for every invoice

These items are on almost every invoice, in every country:

- [ ] The word "Invoice" (or "Tax invoice" where the law requires it)
- [ ] A unique invoice number from a sequence
- [ ] The date of issue, and the date of supply if it is different
- [ ] Your legal name and address
- [ ] The name and address of the customer
- [ ] A description of each item, with quantity and unit price
- [ ] The total before tax, the tax rate, the tax amount and the total with tax
- [ ] The currency
- [ ] Payment terms and payment details

## United States

The US has no national invoice format. The IRS asks you to keep [supporting documents](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep), for example invoices, receipts and paid bills. For purchases and expenses, these documents must show the payee, the amount paid, proof of payment and the date. They must also describe the item or service.

Sales tax is a state and local tax. If you collect sales tax, your state's tax agency sets the rules for how the tax shows on invoices and receipts. Read the rules of each state where you collect tax.

## United Kingdom

If you are VAT-registered and you sell standard-rated or reduced-rated goods or services to another VAT-registered business, you must give a VAT invoice. HMRC's [VAT guide (Notice 700, section 16)](https://www.gov.uk/guidance/vat-guide-notice-700) lists what a full VAT invoice must show:

- [ ] A sequential number that identifies the invoice
- [ ] The time of supply (tax point)
- [ ] The date of issue, if it is different from the time of supply
- [ ] Your name, address and VAT registration number
- [ ] The name and address of the customer
- [ ] A description that identifies the goods or services
- [ ] For each description: the quantity or extent, the VAT rate and the amount without VAT
- [ ] The total amount without VAT
- [ ] The rate of any cash discount
- [ ] The total VAT, in pounds sterling
- [ ] The unit price, for goods or services that you can count

The tax point (time of supply) is the date that decides the VAT period of a sale. Issue the VAT invoice within 30 days of the tax point. If you invoice in a foreign currency, show the total VAT in sterling. You can write the invoice in another language. But if HMRC asks, you must supply an English translation within 30 days.

For a sale of £250 or less, you can issue a simplified invoice if the customer agrees. It must show your name, address and VAT number, the tax point and a description. For each VAT rate, it must show the total with VAT and the rate. You do not have to issue VAT invoices for zero-rated sales or for customers who are not VAT-registered.

## European Union

The EU sets a common minimum for VAT invoices, and each member state can add rules. According to the European Commission's [VAT invoicing page](https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en), a full invoice must show these items:

- [ ] The date of issue
- [ ] A unique sequential number
- [ ] The full name and address of the supplier and of the customer
- [ ] The VAT identification number of the supplier
- [ ] The VAT identification number of the customer, if the customer is liable for the VAT
- [ ] The description and quantity of the goods or services
- [ ] The unit price without tax, discounts or rebates
- [ ] The date of the sale or payment, if it is different from the invoice date
- [ ] The VAT rate and the amount payable, with a breakdown by VAT rate or exemption

Some sales need extra text on the invoice:

- Reverse charge: if the customer pays the VAT, add the words "reverse charge".
- Exempt sale: add a reference to the EU or national law that makes the sale exempt.
- Self-billing: if the customer issues the invoice, add the words "self-billing".
- Margin scheme or cash accounting: name the scheme.

Reverse charge means that the buyer, not the seller, reports and pays the VAT.

EU rules allow a simplified invoice for amounts of €100 or less. The Commission's [explanatory notes](https://taxation-customs.ec.europa.eu/system/files/2016-09/explanatory_notes_en.pdf) give exceptions. A simplified invoice is not permitted for supplies of goods between EU countries or for cross-border sales with reverse charge.

An electronic invoice has the same legal value as a paper invoice. The EU adopted its [ViDA package](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en) of VAT rules in 2025. From 1 July 2030, its digital reporting rules apply to cross-border sales between businesses. These rules use e-invoicing. Member states can also make e-invoicing mandatory for domestic sales. Before you invoice a customer in another EU country, find out the current rule in that country.

![Business-to-business sale in the EU: same country charges VAT, a sale to another EU country uses reverse charge](/assets/blog/invoice-requirements-by-country/diagram_sale-same-country.webp)

## Canada

In Canada, the information on the invoice depends on the amount of the sale. A GST/HST-registered buyer needs this information to claim input tax credits. Input tax credits are the GST/HST that a business gets back on its purchases. The table below comes from the [CRA page on input tax credits](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html):

| Information on the invoice | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Name of the supplier | Yes | Yes | Yes |
| Invoice date | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| GST/HST charged, or a statement that the price includes it | No | Yes | Yes |
| Tax status of each item, if some items are exempt | No | Yes | Yes |
| GST/HST registration number of the supplier | No | Yes | Yes |
| Name of the buyer | No | No | Yes |
| Short description of the goods or services | No | No | Yes |
| Terms of payment | No | No | Yes |

The tax depends on the province. New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island use the HST (harmonized sales tax), a single federal and provincial tax. Other provinces and territories use the 5% GST. British Columbia, Manitoba, Saskatchewan and Quebec also have a separate provincial sales tax, with its own rules. The CRA [rate table](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html) gives the current rates.

## Australia

If you are registered for GST, you must give a tax invoice for a taxable sale over $82.50 (with GST). If the customer asks for a tax invoice, you must give one within 28 days, for any amount. According to [business.gov.au](https://business.gov.au/finance/payments-and-invoicing/how-to-invoice), every tax invoice must show these items:

- [ ] The words "tax invoice"
- [ ] Your business name
- [ ] Your ABN
- [ ] The date of issue
- [ ] A short description of what you sold, with quantity and price
- [ ] The amount of GST payable, if any

For a sale of $1,000 or more, the invoice must also show the identity or the ABN of the buyer.

## Cross-border sales and tax numbers

A sale to a customer in another country often changes the tax on the invoice. Look for two errors. In the first error, the seller charges local VAT, but the customer must pay it under reverse charge. In the second error, the tax number of the customer is incorrect.

Before you send the invoice, make sure that each tax number is valid with the official tool:

- EU VAT numbers: [VIES](https://ec.europa.eu/taxation_customs/vies/)
- UK VAT numbers: [Check a UK VAT number](https://www.gov.uk/check-uk-vat-number)
- Canadian GST/HST numbers: [GST/HST Registry](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/confirming-a-gst-hst-account-number.html)
- Australian ABNs: [ABN Lookup](https://abr.business.gov.au/)

If the tax on a cross-border sale is not clear, ask a tax adviser in the country of the customer.

## Before you send an invoice

![Create the invoice, select the country template, make sure that the required fields are present, then send](/assets/blog/invoice-requirements-by-country/diagram_create-invoice-select.webp)

1. Make one invoice template for each country where you sell. Put the required fields from this article in each template.
2. Select the template for the country of the customer.
3. Make sure that each required field has a value.
4. Make sure that the tax numbers are valid.
5. Make sure that the invoice number is the next number in the sequence.
6. If the sale uses reverse charge or is exempt, add the required text.
7. If a field is missing, correct the invoice before you send it.

## Use this checklist with Claude or ChatGPT

Claude or ChatGPT can do a first pass on an invoice draft. Paste the checklist for the country of the customer into the chat. Then paste or attach the invoice and ask the AI to go through each item:

```text
Below is the invoice checklist for a customer in [country], followed by my
invoice draft. For each checklist item, say whether the invoice has it,
quote the line that shows it, or mark it missing. Then list every
missing or doubtful item. Do not add rules that are not in the checklist.
```

Do not use the AI as your source for tax rules. An AI model can state an old threshold or a rule that does not exist. Get the rules from the official pages linked above. Use the AI only to compare the invoice with the checklist. Before you upload the invoice, remove bank account numbers and customer details that the AI does not need. For questions about VAT, GST or sales tax, ask a tax adviser.

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## Frequently Asked Questions

### Which country's invoice rules apply to a sale inside the EU?

In general, the rules of the member state where the sale takes place for VAT apply. There is one exception. If the supplier is not established in that member state and the customer pays the VAT under reverse charge, the rules of the supplier's own member state apply. If the customer issues the invoice (self-billing), the general rule applies again. This comes from Article 219a of the EU VAT Directive.

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