What is required on an invoice comes down to ten fields almost every country expects. Below them are the rules for 11 countries, the mistakes that get invoices rejected, and the law behind them.
An invoice should include a title, a unique number, the issue and supply dates, both parties' details, the line items, a tax breakdown, the totals, and the payment terms. Point at a field to see where it sits on the sheet.
Select a country to load the exact invoice requirement checklist and legal references used for that market.
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.
Business legal name, address, customer name, and billing address. Keep identities clear for tax and audit support.
Unique invoice number, issue date, and service/supply date when different.
Description, quantity, unit price, discounts, and line totals for each item/service.
Show subtotal, tax charged (if applicable), and total due. State/local rules may require additional tax details.
Due date, accepted payment methods, and remittance instructions.
Retain invoices and supporting documents as part of your business records.
These errors are the most common causes of rejected United States (US) invoices, late payments, and tax corrections.
No unique invoice numbering scheme.
Missing service date or delivery date context.
No clear tax line when tax is charged.
Incomplete customer details that block payment approval.
The official pages behind the United States (US) profile. Read the source before relying on a summary for a large invoice.
Important: Informational only, not legal or tax advice. US state/local requirements can differ.
Invoice legal requirements come from tax law, so the country whose tax system applies decides what an invoice must contain. EU invoice requirements rest mostly on one law, the VAT Directive (2006/112/EC), which is why EU profiles share a common core: both parties, a unique number, dates, itemized lines, tax rates and totals, and notes for special cases such as the reverse charge.
National law then adds detail. Germany lists its mandatory fields in sections 14 and 14a of the UStG, France covers the same ground in articles 242 nonies A and 289 of the CGI, and Italy adds the fields that invoices need to pass through its SdI platform.
Outside the EU the frame is looser. The United States has no federal invoice format, and state rules and your records do most of the work. Australia defines a “tax invoice” that lets the buyer claim GST, Canada splits rules between the federal GST/HST and the provinces, and the United Kingdom kept VAT after Brexit, so its rules look like the EU's but live in HMRC guidance.
Each country adds its own details to the ten essentials; these notes cover 11 countries.
Sections 14 and 14a UStG list every mandatory field; for invoice requirements in Germany, start there. A missing supply date or a broken number sequence can cost your client the right to deduct the VAT. Since 1 January 2025 every business must be able to receive structured e-invoices.
Articles 242 nonies A and 289 of the CGI govern invoices. Since 1 September 2026 every business must be able to receive e-invoices through the national system, and large and mid-sized companies must send them; small businesses follow on 1 September 2027.
Business invoices must clear the SdI platform in FatturaPA format. A PDF on its own is not a valid Italian B2B invoice.
Real Decreto 1619/2012 sets the rules. Simplified invoices are allowed up to €400; above that, the full EU set of fields applies.
The Belastingdienst expects the standard EU fields. Invoices up to €100 can use a simplified format.
Section 11 UStG mirrors the German structure with Austrian details. Simplified invoices are allowed up to €400.
Revenue's rules follow the EU VAT Directive closely. As of November 2026, the reduced 13.5% rate applies to many services, so check the rate on each line.
HMRC's VAT Notice 700/21 sets out the invoice requirements in the UK. UK VAT invoices look like EU ones but follow UK law since Brexit. A full VAT invoice shows the tax point (the time of supply) if it differs from the invoice date; simplified invoices are allowed up to £250.
No federal format. States with sales tax expect enough detail to support the tax line, and the IRS expects records behind every invoice.
Tax invoice requirements in Australia come from the ATO: a tax invoice must say “Tax invoice” and show your ABN and the GST amount, so the buyer can claim the GST credit.
Federal GST/HST rules plus provincial ones: PST in British Columbia, QST in Quebec, RST in Manitoba. Quebec invoices need both GST and QST numbers.
Most rejected invoices come down to four slips: a vague description, no supply date, zero VAT with no reason, and a missing client VAT number. Each one, and what it should have said:
Wrong: Consulting services · €5,000
Right: Brand strategy workshop, 2 days (12-13 May 2026) · €5,000
Wrong: Invoice date 3 June
Right: Invoice date 3 June · Delivered 28 May
Wrong: VAT 0%
Right: VAT 0% · Reverse charge, Article 196 VAT Directive
Wrong: Tannwald Druck GmbH, Berlin
Right: Tannwald Druck GmbH, Berlin · VAT DE996030824
A simplified invoice is a shorter invoice that many countries allow for small sales, up to a limit such as €400 in Spain or £250 in the UK. It can leave out your client's details, but it still needs your own details, the date, what was supplied and the tax. It suits shops and quick sales to consumers; business clients who reclaim VAT will want the full version.
Keep every invoice you issue and receive, along with the records behind it: contracts, delivery notes and bank statements. Digital copies are accepted everywhere, as long as they stay readable and unchanged. Longer periods can apply to property or while an audit is open.
| Country | Simplified invoice up to | Keep for |
|---|---|---|
| Germany | €250 | 8 years |
| Austria | €400 | 7 years |
| Netherlands | €100 | 7 years |
| Italy | €400 | 10 years |
| Spain | €400 | - |
| France | - | 10 years |
| United Kingdom | £250 | 6 years |
| Canada | - | 6 years |
| Australia | A$1,000 | 5 years |
Limits and periods as of November 2026. A dash means the country has no general threshold or period listed here.
Your own country's rules decide the format of the invoice; your client's location decides the VAT treatment. A German company billing a French business issues a German-style invoice with a reverse-charge note, and the French client accounts for the VAT in France.
Usually not. EU law lets you invoice in any language, as long as the tax office can ask for a translation. English is widely accepted for business clients; for domestic sales, use the local language.
No, you do not have to sign an invoice. The EU dropped invoice signature requirements in 2010, provided the invoice's origin and content can be trusted, and the US never had one. None of the countries on this page asks for a signature on a business invoice; where a PDF is accepted, an unsigned one is valid.
For supplies to businesses in other EU countries, by the 15th day of the month after the supply (Article 222 of the VAT Directive). At home the deadlines vary: Germany allows six months, the UK expects 30 days, and many countries want it at the time of supply.
Do not edit and resend it. Issue a credit note that refers to the original number and cancels it, then send a new invoice with the right figures. Both documents follow the same rules as any invoice.
Yes. Include your details, a unique number, the date, the lines and the totals, plus your client's name, address and VAT number, which you can confirm with the VAT number checker. For services to an EU business add a reverse-charge note; your client accounts for the VAT, and you do not register for EU VAT for that sale.
The editor has the invoice number, issue and due dates, an address block for each party (a VAT number typed there can be checked in place), line items, the tax rate, totals, notes, and payment terms. Fill them in and download the PDF.
