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Reference · cited to official sources
What must an invoice legally include? By country.
The fields an invoice must carry aren't universal — they're set by each country's tax authority, and getting them wrong can cost your client a VAT deduction or trigger withholding. Here are the statutory requirements for ten countries, each cited to the official source, with a ready-made invoice one click away.
| Country | Tax | Standard rate | Tax ID on invoice | Must be titled "Tax invoice"? |
|---|---|---|---|---|
| 🇬🇧 United Kingdom | VAT | 20% | VAT number (if registered) | No fixed title |
| 🇮🇪 Ireland | VAT | 23% | VAT number | No |
| 🇩🇪 Germany | USt | 19% | USt-IdNr / Steuernummer | No |
| 🇫🇷 France | TVA | 20% | N° TVA intracommunautaire | No |
| 🇪🇸 Spain | IVA | 21% | NIF / CIF | No |
| 🇳🇱 Netherlands | BTW | 21% | btw-id | No |
| 🇺🇸 United States | Sales tax | Varies by state | EIN (optional) | No federal rule |
| 🇨🇦 Canada | GST (+ PST/HST) | 5% + | GST/HST number | No |
| 🇦🇺 Australia | GST | 10% | ABN | Yes |
| 🇳🇿 New Zealand | GST | 15% | GST number | Not since 2023 |
No country matches that. Try a country name or a tax like VAT or GST.
🇬🇧 United Kingdom
Required on a VAT invoice
- A unique, sequential invoice number
- Your business name and address, and your VAT number (if VAT-registered)
- The invoice date, and the "time of supply" (tax point) if different
- The customer's name and address
- A description of the goods or services
- Per line: quantity, unit price excl. VAT, VAT rate, net amount
- Total excl. VAT, total VAT, and the amount payable
🇮🇪 Ireland
Required on a VAT invoice
- 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 from the issue date
🇩🇪 Germany
Required (§ 14 UStG)
- Full name and address of both supplier and customer
- Your 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
🇫🇷 France
Required mentions
- 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
🇪🇸 Spain
Required (RD 1619/2012, Art. 6)
- 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
🇳🇱 Netherlands
Required on an invoice
- 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
🇺🇸 United States
Standard practice (no federal rule)
- 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
🇨🇦 Canada
Required (tiered by amount)
- Under $30: your business name, the date, and the total
- $30 – $149.99: add your GST/HST number and the GST/HST amount (or that it's included)
- $150+: add the buyer's name, the terms, and a description of the goods/services
🇦🇺 Australia
Required on a tax invoice
- 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
🇳🇿 New Zealand
"Taxable supply information" (since 1 Apr 2023)
- 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
How to read this
Two patterns run through every country. First, the tax authority — not some universal standard — decides what an invoice must carry, so a compliant German Rechnung and a compliant Australian tax invoice don't look the same. Second, the requirements almost always exist to let the buyer reclaim tax, which is why missing a field (a VAT number, the GST amount) tends to hurt your client more than you — and why they'll ask you to reissue.
If you only sell domestically and aren't registered for VAT/GST, your obligations are light: a clear number, both parties' details, dates, a line-item breakdown, and the total. The moment you register for a sales tax, or invoice across a border, the specific fields above start to matter.
Common questions
Do I have to charge VAT or GST on my invoices?
Only if you're registered for it. Most countries have a turnover threshold below which registration is optional. If you aren't registered, you don't add VAT or GST and you shouldn't show a tax line — just your standard totals. Once you register, the country-specific fields above apply.
What happens if my invoice is missing a required field?
Usually your client can't reclaim the tax, so they'll ask you to reissue a corrected invoice. In some countries — Germany is strict here — a single missing mandatory field invalidates the input-VAT deduction entirely. It rarely fines you directly, but it damages the client relationship and delays payment.
Which country's rules apply when I invoice a foreign client?
Generally your own country's invoicing rules apply to the invoice you issue, but cross-border sales add layers — most importantly the reverse charge for B2B sales within the EU, where you don't charge VAT and instead note the customer's VAT number and "reverse charge". When in doubt for a specific cross-border case, check with an accountant.
Is this legal advice?
No. This is a cited summary to help you build a compliant invoice, and each country links to its official tax authority. Rules and rates change and edge cases exist, so treat it as a well-sourced starting point, not a substitute for professional advice.
Build a compliant invoice in your currency.
Pick your country above, or open a blank invoice — Billfold runs in your browser, with no account and nothing uploaded.
Open the invoice editor →Every figure links to its official source above. Standard tax rates and specific requirements change over time and vary by case — always confirm the current rules with the relevant tax authority for anything material.