This describes the rules. It is not advice
Each list is the official source's own points, in plain English. The checker does not know what you sell, who your customer is, or which special scheme you might be in, and those can all change what an invoice needs. Treat the list as a starting point, read the source it links to, and check with your own tax authority or an accountant if your case is unusual. The rules were read at source on 3 October 2026. They change, and the sheet says when they were checked so you can tell how old the list is.
Where a country has no law listing what an invoice must show, the checker says so and marks the items as common practice. That is the case for the United States, and for invoices from businesses that are not registered for GST in Canada and New Zealand.
What each list is based on
| Where | What the list is | Source |
|---|---|---|
| United States | No federal law lists what an invoice must show. The list is common practice, and a state that taxes the sale adds its own rules. | IRS: What kind of records should I keep Texas Comptroller: sales tax collection FAQ |
| United Kingdom | GOV.UK lists what any invoice must include, HMRC's VAT Notice 700 lists what a VAT invoice adds, and sole traders and companies have naming rules on top. | GOV.UK: Invoicing and taking payment from customers HMRC: VAT guide (VAT Notice 700), section 16 The Company, LLP and Business (Names and Trading Disclosures) Regulations 2015, Part 6 |
| European Union (the common rules) | The VAT Directive (2006/112/EC) sets the details every member state requires on a VAT invoice. Member states add their own rules on top. | European Commission: Invoicing Council Directive 2006/112/EC, Articles 220a, 226 and 226b |
| Germany | Section 14(4) UStG lists what an invoice must show. Section 33 UStDV allows a shorter invoice up to €250, and section 34a UStDV sets the list for Kleinunternehmer. | § 14 UStG (Ausstellung von Rechnungen) § 14a UStG (reverse charge wording) § 19 UStG (Kleinunternehmer) § 33 UStDV (Rechnungen über Kleinbeträge) § 34a UStDV (Rechnungen von Kleinunternehmern) § 27 UStG, paragraph 38 (e-invoice transition) |
| France | Service Public lists the mentions obligatoires from the Code de commerce (article L441-9) and the Code général des impôts (annexe II, article 242 nonies A). | Service Public Entreprendre: Mentions obligatoires sur une facture |
| Netherlands | The Belastingdienst lists the factuureisen, a simplified invoice up to €100 including VAT, and what changes under the reverse charge and the KOR. | Belastingdienst: Factuureisen Belastingdienst: Vereenvoudigde factuur Belastingdienst: Verleggingsregeling Belastingdienst: Kleineondernemersregeling |
| Ireland | Revenue lists what a VAT invoice must show, and allows a simplified invoice up to €100. | Revenue: What information is required on a VAT invoice? Revenue: Other types of VAT invoices |
| Canada | The CRA sets out what a business customer needs on an invoice to claim back the GST/HST, in three bands by the amount of the sale. | CRA: Input tax credits CRA: General Information for GST/HST Registrants (RC4022) |
| Australia | Section 29-70 of the GST Act sets what a tax invoice must show, with the buyer's identity or ABN from $1,000. business.gov.au lists what an invoice from a business not registered for GST should show. | A New Tax System (Goods and Services Tax) Act 1999, section 29-70 business.gov.au: How to invoice |
| New Zealand | Since 1 April 2023, IRD calls it taxable supply information. What it must show depends on whether the supply is up to $200, up to $1,000, or more. | IRD: How taxable supply information works IRD: Taxable supply information for GST |
Thresholds worth knowing
- United Kingdom: a simplified VAT invoice for a supply of £250 or less, if your customer agrees.
- European Union: member states must allow a simplified invoice up to EUR 100, and some set a higher limit.
- Germany: a shorter invoice up to a total of €250, and the Kleinunternehmer exemption below €25,000 turnover in the previous year and €100,000 in the current one.
- Netherlands and Ireland: a simplified invoice up to €100 (in the Netherlands, including VAT).
- Canada: more details are needed at $100 and again at $500.
- Australia: the buyer's identity or ABN once the total price is at least $1,000.
- New Zealand: more details above $200, and the buyer's details above $1,000 if they are GST registered.
What this checker does not do
- It does not read your invoice. You tick the boxes. It cannot tell whether the number you printed is sequential or the VAT rate is the right one.
- It does not cover every country or scheme. Margin schemes, self-billing, e-invoicing formats and sector rules are left out, and the EU entry stands in for the member states not listed separately.
- It does not tell you whether to register for VAT or GST, or what rate to charge. The VAT calculator does the arithmetic once you know the rate.
- It does not keep anything. Nothing is written to your browser's storage and nothing you tick is sent to us.
Related
Some countries also decide the format: e-invoicing mandates by country lists where a structured e-invoice has replaced the PDF, and from when. To read one you have been sent, use the e-invoice viewer. The rules decide what an invoice must show; they say little about what gets it paid on time.What to put on an invoice covers that side. Most lists here ask for a sequential number, and invoice numbering covers a scheme that keeps working. The invoice generator has a field for each of the common details.
Last updated 3 October 2026