Invoice No.

Reference data

Invoice requirements by country

A compliant invoice has to carry certain fields, and the exact list depends on where you and your client are registered for tax. The table below summarises the mandatory content, the rule on showing a tax registration number, and how long you must keep records, for major economies. Each row links to the official tax authority so you can read the full rules.

Data as of 28 June 2026

Disclaimer: This page is general information, not legal, tax or accounting advice. The summaries below leave out special schemes, simplified invoices, exemptions and edge cases, and the rules change. A point here may be out of date or contain an error. Read the official source linked in each row, and speak to an accountant or tax adviser, before you rely on any of it for your own invoices.

What most countries require

Across the countries below, a few requirements recur. A compliant invoice almost always needs a unique sequential number, the date of issue, the names and addresses of both parties, a description of what was supplied, the amounts and the tax applied. The differences lie in the detail: which tax number must appear, how amounts must be broken down, and how long you must store the record. The table sets out those differences.

CountryKey mandatory fieldsTax number ruleRecord retentionSource
United Kingdom (VAT invoice)
  • Unique sequential invoice number
  • Time and date of supply, date of issue
  • Supplier name, address and VAT number
  • Customer name and address
  • Description, quantity and unit price
  • VAT rate, net amount, and VAT in sterling
Supplier VAT number is mandatory, and only VAT-registered businesses may issue a VAT invoice. VAT must be shown separately.At least 6 years for VAT records (10 years for the VAT One Stop Shop scheme).HMRC VAT Notice 700/21, GOV.UK
Germany (§ 14 UStG)
  • Full name and address of both parties
  • Supplier tax number (Steuernummer) or VAT ID (USt-IdNr.)
  • Date of issue and sequential invoice number
  • Quantity and type of goods or services
  • Date of supply
  • Net amount split by tax rate, the rate, and the tax amount (or a note on any exemption)
Either the Steuernummer or the USt-IdNr. is required; one of the two is enough.8 years for invoices and booking vouchers (reduced from 10 with effect from 1 January 2025).§ 14 UStG, § 14b UStG
European Union (framework)
  • Date of issue and a unique sequential number
  • Supplier VAT identification number; customer VAT number where the customer is liable
  • Full name and address of both parties
  • Quantity and nature of the supply, supply date
  • Taxable amount per rate, unit price, discounts, VAT rate and VAT amount
Article 226 of the VAT Directive sets the EU-wide list that member states build on.		Supplier VAT number is always required; the customer VAT number is required where the customer is liable for the tax or for intra-Community supplies.No single EU-wide period. Article 247 leaves the retention period to each member state, so it varies by country.VAT Directive 2006/112/EC, European Commission
United StatesThere is no federal value-added tax and no single federal law that dictates invoice content. Sales tax is set by states and localities, and invoice practice follows commercial norms and state rules rather than one national template.No federal tax registration number is required on an invoice. State sales-tax registration may apply depending on where you sell.The IRS keeps records open for its period of limitations, generally 3 years, and longer in defined situations (for example 6 years for substantial under-reporting).IRS
India (GST tax invoice)
  • Supplier name, address and GSTIN
  • Consecutive serial number, up to 16 characters, and date of issue
  • Recipient name, address and GSTIN where registered
  • HSN code and description of goods or services
  • Quantity, total value and taxable value
  • Tax rate and amount split by CGST, SGST, IGST or cess
  • Place of supply and reverse charge status
  • Signature or digital signature of the supplier
Supplier GSTIN is always required. The recipient GSTIN is required on a business-to-business invoice where the recipient is registered.72 months (6 years) from the due date for filing the annual return for the relevant year.CGST Rules, Rule 46, CGST Act, Section 36
Australia (GST tax invoice)
  • The words that show it is a tax invoice
  • Seller identity and Australian Business Number
  • Date of issue
  • Description of items, with quantity and price where relevant
  • GST amount, or a statement that the total includes GST
  • The extent to which each sale is taxable
  • For sales of A$1,000 or more, the buyer identity or ABN
Seller ABN is always required. A tax invoice is not required for sales of A$82.50 (including GST) or less.5 years for most business records.ATO tax invoices, ATO record keeping
Canada (GST/HST)Required information rises in three tiers by sale value. The smallest tier needs the supplier name, the date, and the total. The middle tier adds the GST/HST registration number and the tax amount or rate. The top tier also adds the buyer name, the terms of payment, and a description of each supply. The legislated thresholds are C$30 and C$150, while the CRA administrative chart uses proposed higher thresholds of C$100 and C$500.The supplier GST/HST registration number is required from the middle tier upward (C$30 and above under the legislated thresholds).Generally 6 years from the end of the last tax year the records relate to.CRA input tax credits, CRA record keeping

Two points worth flagging

Germany cut the standard retention period for invoices from 10 years to 8 years from 1 January 2025, so older guidance you find elsewhere may still cite the higher figure. The European Union does not set one retention period for the whole bloc, because the VAT Directive leaves the length to each member state, so check the rule for the specific country you operate in rather than assuming a single number.

Build a compliant invoice

Our free invoice generator gives you fields for your tax number, your client details, line items and tax, so you can produce an invoice that carries the core requirements above. The complete invoice guide walks through each field in plain English.

See also our late-payment interest rates by country for what you can charge on overdue invoices, work out the exact figure with the late-payment interest calculator, and read our freelance late-payment statistics for how common late payment is.

A note on accuracy: we gather these requirements from official tax authority and statute sources and date them, but rules change and errors are possible. If you spot one that looks wrong, please tell us at feedback@invoiceno.com and check the linked official source, which always takes precedence over this page.