Invoice Requirements by Country
Review the country-specific fields, rules, and legal references your invoices need before you send them.
Choose country for invoice requirements
Select a country to load the exact invoice requirement checklist and legal references used for that market.
United States (US) invoice details
This profile is US-focused. In the US, invoice layout rules are usually driven by contracts, state/local tax rules, and accounting controls rather than one single federal invoice template.
Seller and customer identification
Business legal name, address, customer name, and billing address. Keep identities clear for tax and audit support.
Invoice number and dates
Unique invoice number, issue date, and service/supply date when different.
Clear line-item detail
Description, quantity, unit price, discounts, and line totals for each item/service.
Tax treatment and totals
Show subtotal, tax charged (if applicable), and total due. State/local rules may require additional tax details.
Payment terms
Due date, accepted payment methods, and remittance instructions.
Recordkeeping support
Retain invoices and supporting documents as part of your business records.
Common mistakes to avoid
These are the mistakes that most often lead to rejected invoices, payment delays, or tax corrections.
Invoice numbering
No unique invoice numbering scheme.
Service date
Missing service date or delivery date context.
Tax line
No clear tax line when tax is charged.
Customer details
Incomplete customer details that block payment approval.
Legal references
Create a compliant invoice now
Open the generator, add the required fields for your country, and export a clean PDF in minutes.
The invoice requirements checklist above is a per-country reference for what a legally compliant invoice must contain when you sell into that country. Pick a country from the dropdown to see its required fields, the legal sources behind them, and the common mistakes that get invoices rejected. Eleven country profiles are currently available: United States, Germany, France, Spain, Netherlands, United Kingdom, Ireland, Austria, Italy, Australia, and Canada. The data is sourced from each country's official tax authority and is reviewed regularly against the underlying law.
Why Invoice Requirements Differ by Country
An invoice is a tax document. The country whose tax system the buyer or seller is registered under decides what an invoice must contain. The EU harmonizes most rules through the VAT Directive (Directive 2006/112/EC), so EU country profiles share a common core: seller and buyer details, invoice number, issue date, supply date, itemized line items, tax rates, totals, and special-regime notes such as reverse charge. National laws then add specifics: Germany's UStG section 14 lists exactly which fields trigger a tax-deductible invoice; France's CGI articles 242 nonies A and 289 cover the same ground with different wording; Italy's Decreto IVA defines additional fields for invoices that pass through SdI.
Outside the EU, the framework is looser. The United States has no single federal invoice template; state and local rules drive most requirements, with the IRS expecting that you can support every line with records on audit. Australia's ATO defines the rules for a "tax invoice" that supports GST claims. Canada has separate rules under the federal GST/HST and per-province PST regimes. The United Kingdom kept VAT after Brexit, so the requirements look similar to the EU but live in HMRC guidance rather than the EU directive.
The Core Fields Every Country Wants
Almost every country profile in the dropdown asks for the same six categories of information, with country-specific tweaks:
- Seller identification: full legal name, registered business address, and tax registration number (VAT ID in the EU, ABN in Australia, GST/HST number in Canada, state tax ID in the US where applicable).
- Buyer identification: name and billing address; VAT number for B2B EU cross-border invoices; tax ID where the local rules require it.
- Invoice metadata: a unique, sequential invoice number; issue date; supply or service date when different from the issue date.
- Itemized lines: description, quantity, unit price, line discounts, line total. The level of detail expected varies (Germany asks for clear scope of services; the US asks that totals tie back to a contract or records).
- Tax breakdown: tax rate per line, tax amount per rate, subtotal, total. For multi-rate invoices, the breakdown must show how much was charged at each rate.
- Payment terms: due date, accepted payment methods, remittance instructions, late-payment terms if applicable.
Special notes are sometimes required: reverse charge for EU cross-border B2B services ("Reverse charge, Article 196 VAT Directive"), self-billing arrangements, simplified-invoice references below local thresholds, and exemption clauses where VAT is not charged.
Country-Specific Highlights
- Germany: UStG sections 14 and 14a list every mandatory field; missing the supply date or a sequential number is a common reason for an invoice to lose its tax-deductible status. From January 2025, all German B2B businesses must be able to receive structured e-invoices (XRechnung or ZUGFeRD).
- France: CGI articles 242 nonies A and 289 govern paper and electronic invoices. From September 2026, all French B2B businesses must receive structured e-invoices through Chorus Pro or registered PDPs; large companies must also send structured invoices.
- Italy: beyond the standard fields, B2B invoices must clear Italy's SdI (Sistema di Interscambio) in FatturaPA XML format. A PDF is not a legal Italian B2B invoice on its own.
- Spain: Real Decreto 1619/2012 sets the invoice rules. Simplified invoices below 400 EUR have fewer required fields; standard invoices follow the EU template.
- Netherlands: the Belastingdienst expects standard EU VAT fields. Invoices below 100 EUR can use a simplified format.
- United Kingdom: HMRC's VAT Notice 700/21 governs invoice requirements. Post-Brexit, UK VAT invoices look similar to EU invoices but live outside the EU VAT directive.
- Ireland: Irish Revenue's invoice rules align closely with the EU VAT Directive. The 13.5% VAT rate adds a wrinkle for services priced at the reduced rate.
- Austria: UStG section 11 mirrors the German structure with Austrian adjustments. The simplified-invoice threshold is 400 EUR.
- United States: no federal template. States with sales tax (most of them) require enough detail to support the tax line; many B2B contracts specify additional fields. The IRS expects records to back every invoice on audit.
- Australia: the ATO defines a "tax invoice" that supports a GST credit for the buyer. Required fields include ABN, GST amount, and a clear marker that the document is a tax invoice.
- Canada: separate rules at the federal level (GST/HST) and per province (PST in BC, QST in Quebec, RST in Manitoba). Quebec requires invoices to include both GST and QST registration numbers.
Common Mistakes That Get Invoices Rejected
Across all countries, the same handful of mistakes account for most rejected invoices:
- Non-unique or non-sequential invoice numbers. Almost every tax authority requires sequential numbering. A duplicate number across two invoices voids the deduction for the buyer.
- Missing supply or service date when it differs from the issue date. Germany, France, Italy, and Spain all flag this explicitly.
- Unclear or missing tax breakdown. If you charged multiple VAT rates on the same invoice, the breakdown must show how much was charged at each rate.
- Missing reverse-charge wording on EU cross-border B2B service invoices. The buyer's accounting system often rejects invoices that omit the legal reference.
- Wrong or missing VAT identification numbers for either party on B2B invoices. Validate the buyer's VAT number against the EU VIES system before issuing.
- Insufficient line-item detail. "Consulting services - 5,000 EUR" is rarely enough; tax authorities expect to see the scope and dates that justify the amount.
How to Use This Page
Pick the country you are invoicing into from the dropdown. Read through the required fields and confirm your invoice template includes all of them. Skim the common mistakes to catch typical omissions. The legal references at the bottom link to the original tax authority text; if you need certainty for a high-value invoice, follow the links and read the law yourself or consult a local accountant.
For cross-border EU B2B sales, validate the buyer's VAT number against the official EU VIES system using the BlueInvoice VAT checker before issuing the invoice, then draft the invoice through the BlueInvoice invoice generator which collects all standard EU fields and produces a PDF. For countries where a structured e-invoice format is required (Italy, Romania, and 2026 onwards for Belgium, Poland, France, Germany), check the per-country mandate status on the EU e-invoicing requirements tracker first; a PDF is not enough in those jurisdictions.
Frequently Asked Questions
The seller's country determines the invoice format and language; the buyer's country determines VAT treatment for cross-border sales. If you are a German company selling to a French company, you issue a German-format invoice in EUR with a reverse-charge note (because the buyer is a VAT-registered business in another EU country) and the French buyer accounts for VAT in France. The German invoice template follows UStG section 14; the reverse charge is the EU rule that flows from the buyer being in France. For B2C sales, the seller's country usually drives both, with some thresholds that switch you into the buyer's VAT regime once cumulative sales hit a limit (the EU OSS one-stop-shop covers this for distance sales).
Usually no. EU law allows invoices to be issued in any language as long as the tax authority can request a translation if needed. In practice, English is widely accepted for B2B cross-border invoices, especially in tech, services, and finance. Some countries (France, Spain) prefer or expect their national language for invoices that will be audited locally; bilingual invoices (English plus the buyer's language) are a safe compromise for high-value B2B work. For domestic sales, use the local language.
A simplified invoice has fewer required fields than a full invoice and is allowed below a per-country threshold for low-value transactions. Spain allows it below 400 EUR (Real Decreto 1619/2012); Austria below 400 EUR; Netherlands below 100 EUR; Germany below 250 EUR. Simplified invoices typically still need seller details, date, description, total amount, and VAT amount, but can omit the buyer's name and address. Useful for retail and quick B2C transactions; not appropriate for B2B invoices where the buyer needs the full document for tax deduction.
Most EU countries require invoice retention for 10 years (Germany, France, Italy, Spain). The Netherlands sets the minimum at 7 years. The United Kingdom requires 6 years for VAT records (HMRC). The United States has no fixed federal rule but the IRS recommends 7 years for tax records that support deductions. Australia requires 5 years (ATO). Canada requires 6 years from the end of the tax year. Retention applies to the invoice you issued and to the supporting records (contracts, delivery proof, bank reconciliation). Digital storage is accepted everywhere as long as the invoices remain readable and unaltered.
Yes. A US, UK, Australian, or Canadian seller can issue an invoice that satisfies EU buyer-side requirements by including the seller's name and address, a unique invoice number, issue date, line items with description and amounts, the buyer's name and address (and VAT number for B2B), and totals. Add a reverse-charge note for B2B services into the EU ("VAT not charged - reverse charge applies under Article 196 VAT Directive"). The seller does not register for or charge EU VAT in this case; the EU buyer self-accounts. The invoice itself does not need to be in a specific format; PDF works.
In countries with a VAT or GST system that allows the buyer to deduct or credit the tax they paid (most of the world outside the US), a "tax invoice" is the version that meets all legal requirements for the buyer's deduction. A document that does not meet those requirements (missing seller VAT number, no tax breakdown, no sequential number) is sometimes called a "simple invoice" or "commercial invoice" and cannot be used for the tax credit. Australia is the strictest about this distinction: a "tax invoice" must explicitly say so at the top. EU countries use the same word "invoice" but require it to meet the law to qualify for VAT deduction. The US has no such distinction since most states do not allow a federal-level sales-tax deduction equivalent.
A credit note is the formal way to reverse or correct a previously issued invoice. If you sent an invoice with the wrong amount, wrong customer, or wrong tax treatment, you do not silently edit and re-send; you issue a credit note that references the original invoice number and offsets the amount, then issue a new corrected invoice. Most tax authorities require this for any change to an already-issued invoice. The credit note follows the same field requirements as a normal invoice plus a reference to the original. This keeps both parties' accounting clean and gives the tax authority a clear audit trail.
No. EU rules do not require an invoice signature, paper or electronic. The Directive 2010/45/EU explicitly removed signature requirements as long as the invoice's authenticity, integrity, and legibility are otherwise guaranteed. Most countries follow this. The United States has never required signatures on invoices. Some countries used to require an electronic signature for e-invoices (Spain pre-2013, Italy pre-2019); those rules are gone. A PDF without a signature is a valid invoice in every country profile in this dropdown.
EU rules require the invoice to be issued by the 15th day of the month following the supply (Directive 2006/112/EC, Article 222). For intra-EU supplies of goods and services, this rule is mandatory. National variations apply: Germany allows up to 6 months for some service types under UStG section 14 paragraph 2; France typically expects the invoice within 30 days of supply. The United States has no federal deadline but contracts and accounting practice usually drive billing within 30 days. Australia: the ATO requires the tax invoice within 28 days of the buyer's request. Issue invoices promptly; late issuance complicates VAT period attribution and can trigger penalties.
The legal references at the bottom of each country profile link directly to the official source: gesetze-im-internet.de for German UStG, legifrance.gouv.fr for French CGI, agenziaentrate.gov.it for Italian Decreto IVA, agenciatributaria.es for Spanish Real Decreto, gov.uk for HMRC VAT Notice 700/21, irs.gov for US records guidance, ato.gov.au for Australian tax invoices, canada.ca for Canadian CRA rules. For EU-level rules, the VAT Directive (2006/112/EC) is on EUR-Lex. For high-value or contested invoices, read the original law rather than relying on summaries; rules change and summaries lag behind.