{ "meta": { "name": "Invoice requirements by country", "description": "Statutory invoice field requirements, tax names, standard tax rates and tax-ID formats for 10 countries. Each entry cites its official tax authority.", "version": "1.0", "last_reviewed": "2026-08", "license": "CC BY 4.0", "attribution": "Data by Billfold (https://billfold.io). Free to use with attribution.", "canonical_url": "https://billfold.io/guides/invoice-requirements-by-country/", "disclaimer": "This is a cited summary, not legal advice. Rates and rules change and edge cases exist; always confirm current requirements with the relevant tax authority." }, "countries": [ { "country": "United Kingdom", "code": "GB", "currency": "GBP", "tax": { "name": "VAT", "standard_rate_percent": 20 }, "tax_id_label": "VAT number", "must_be_titled_tax_invoice": false, "required_fields": [ "Unique sequential invoice number", "Supplier business name and address, and VAT number if VAT-registered", "Invoice date, and the time of supply (tax point) if different", "Customer name and address", "Description of goods or services", "Per line: quantity, unit price excl. VAT, VAT rate, net amount", "Total excl. VAT, total VAT, and amount payable" ], "note": "If not VAT-registered, do not show or label VAT.", "source": { "name": "GOV.UK", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include" } }, { "country": "Ireland", "code": "IE", "currency": "EUR", "tax": { "name": "VAT", "standard_rate_percent": 23 }, "tax_id_label": "VAT number", "must_be_titled_tax_invoice": false, "required_fields": [ "Date of issue and a sequential number", "Supplier name, address and VAT number", "Customer name and address (and VAT number for intra-EU B2B)", "Description and quantity of goods or services", "Unit price excl. VAT, the VAT rate(s) and VAT amount", "Total payable, and the date of supply if different" ], "note": "For intra-EU B2B sales apply the reverse charge with the customer's VAT number.", "source": { "name": "Revenue.ie", "url": "https://www.revenue.ie/en/vat/vat-on-goods-and-services/invoicing/index.aspx" } }, { "country": "Germany", "code": "DE", "currency": "EUR", "tax": { "name": "USt (VAT)", "standard_rate_percent": 19 }, "tax_id_label": "USt-IdNr / Steuernummer", "must_be_titled_tax_invoice": false, "required_fields": [ "Full name and address of both supplier and customer", "Supplier tax number (Steuernummer) or VAT ID (USt-IdNr)", "Issue date and a sequential invoice number", "Quantity and description; the date of supply/service", "Net amount broken down by tax rate (19% / 7%)", "The VAT rate(s) and VAT amount, or a note if exempt" ], "note": "Missing even one mandatory field can void the client's input-VAT (Vorsteuer) deduction. Invoices up to EUR 250 have a reduced set.", "source": { "name": "§ 14 UStG", "url": "https://www.gesetze-im-internet.de/ustg_1980/__14.html" } }, { "country": "France", "code": "FR", "currency": "EUR", "tax": { "name": "TVA (VAT)", "standard_rate_percent": 20 }, "tax_id_label": "N° TVA intracommunautaire", "must_be_titled_tax_invoice": false, "required_fields": [ "A unique sequential number and the issue date", "Supplier identity (name, address, SIREN/SIRET, legal form) and VAT number", "Customer identity (plus their SIREN for B2B from 2026)", "Date of sale/service; description, quantity, unit price excl. VAT", "VAT rate(s) and amount; totals excl. and incl. VAT", "Payment terms and the late-payment penalty rate" ], "note": "B2B invoicing is mandatory. From 2026 add client SIREN, delivery address (if different) and the operation type; e-invoicing is being phased in.", "source": { "name": "service-public.fr", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23208" } }, { "country": "Spain", "code": "ES", "currency": "EUR", "tax": { "name": "IVA (VAT)", "standard_rate_percent": 21 }, "tax_id_label": "NIF / CIF", "must_be_titled_tax_invoice": false, "required_fields": [ "Invoice number (and series) and the issue date", "Full name and NIF/CIF of both issuer and recipient", "Address of both parties", "Description of the operations with unit price excl. VAT", "The IVA rate(s) and the cuota (VAT amount) shown separately", "Date of the operation if different, and the total" ], "note": "A factura simplificada (fewer fields) is allowed under EUR 400 (EUR 3,000 in some sectors).", "source": { "name": "RD 1619/2012 (BOE)", "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696" } }, { "country": "Netherlands", "code": "NL", "currency": "EUR", "tax": { "name": "BTW (VAT)", "standard_rate_percent": 21 }, "tax_id_label": "btw-id", "must_be_titled_tax_invoice": false, "required_fields": [ "Invoice date and a sequential number", "Your name, address and VAT identification number (btw-id)", "Customer name and address", "Description and quantity; the date of supply", "Net amount per VAT rate, the VAT rate(s) and VAT amount", "The total payable" ], "note": "Show your btw-id, not your citizen number (BSN). For intra-EU B2B use the reverse charge (btw verlegd).", "source": { "name": "Belastingdienst", "url": "https://www.belastingdienst.nl/wps/wcm/connect/en/vat/content/requirements-for-an-invoice" } }, { "country": "United States", "code": "US", "currency": "USD", "tax": { "name": "Sales tax", "standard_rate_percent": null, "note": "Varies by state/locality" }, "tax_id_label": "EIN (optional)", "must_be_titled_tax_invoice": false, "required_fields": [ "Your business name and contact details", "The client's name and contact details", "An invoice number and the invoice date", "Description, quantity, rate and line amount", "Subtotal, any state/local sales tax, and the total", "Payment terms and due date" ], "note": "No federal law dictates invoice contents; requirements flow from state sales-tax rules (where you have nexus) and your contract.", "source": { "name": "IRS — recordkeeping", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping" } }, { "country": "Canada", "code": "CA", "currency": "CAD", "tax": { "name": "GST (+ PST/HST)", "standard_rate_percent": 5, "note": "GST 5% federal; PST/HST varies by province" }, "tax_id_label": "GST/HST number", "must_be_titled_tax_invoice": false, "required_fields": [ "Under $30: business name, the date, and the total", "$30 to $149.99: add your GST/HST number and the GST/HST amount (or that it is included)", "$150 and over: add the buyer's name, the terms, and a description of the goods/services" ], "note": "CRA rules scale in three tiers so clients can claim input tax credits.", "source": { "name": "CRA — ITC records", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/complete-file-remit-file-return/complete-claim-report/claim-input-tax-credits/records-support-your-claim.html" } }, { "country": "Australia", "code": "AU", "currency": "AUD", "tax": { "name": "GST", "standard_rate_percent": 10 }, "tax_id_label": "ABN", "must_be_titled_tax_invoice": true, "required_fields": [ "The words 'Tax invoice', shown prominently", "The seller's identity and ABN", "The issue date", "A description of items (quantity and price)", "The GST amount (or 'Total price includes GST')", "The extent to which each sale is taxable", "For invoices >= $1,000: also the buyer's identity or ABN" ], "note": "No ABN on the invoice can trigger 47% PAYG withholding. A tax invoice is required for taxable sales over $82.50 incl. GST.", "source": { "name": "ATO — tax invoices", "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices" } }, { "country": "New Zealand", "code": "NZ", "currency": "NZD", "tax": { "name": "GST", "standard_rate_percent": 15 }, "tax_id_label": "GST number", "must_be_titled_tax_invoice": false, "required_fields": [ "Supplier name and GST number", "The date of the supply", "A description of the goods or services", "The amount, and the GST charged", "More detail (incl. buyer details) as the transaction value rises" ], "note": "Since 1 April 2023 'taxable supply information' replaced the formal tax invoice: the document no longer must be titled 'Tax invoice' and details can span records.", "source": { "name": "IRD — taxable supply information", "url": "https://www.ird.govt.nz/gst/tax-invoices-for-gst" } } ] }