Invoice fields compared across six tax systems

How we counted

Our invoice requirements by country page lists what each tax authority says an invoice must show, one row per requirement, each with a link to the official text and the date we read it. On 28 October 2026 that was 58 rows: 7 for the United States, 10 for the UK, 11 for the EU, 9 for Canada, 8 for Australia and 13 for India.

Many rows say the same thing in different words. “Your name, address and VAT registration number” (UK) and “Supplier’s name, address and GSTIN” (India) are both the seller’s identity and tax number. Merged like that, the 58 rows become 20 distinct fields. The table below shows which of the five VAT and GST systems asks for each one. The US is left out of the table on purpose, for a reason explained further down.

The 20 fields, system by system

“Yes” means the official source lists it for an ordinary sale. A money amount means it is only required from that invoice value up. A dash means the source does not ask for it.

Sources: HMRC: VAT Notice 700/21 (record keeping), Council Directive 2006/112/EC (VAT Directive), CRA: Input tax credits (information requirements) and CRA: Confirming a GST/HST account number, ATO: Tax invoices, CBIC: CGST Rules 2017, rule 46 (tax invoice) and GST Council: Notification 78/2020-Central Tax (HSN digits). India’s rules also include an e-invoice QR code, which applies only to businesses inside the e-invoicing system, so we left it out of the count.

What the table says

Six fields are universal; everything else is local

Date, seller, seller’s tax number, description, tax and buyer appear in all five systems, though Canada and Australia only want some of them above a threshold. An invoice that is missing one of these six is wrong everywhere. An invoice that has all six is usually only missing local extras.

Canada and Australia do not ask for an invoice number

Neither the CRA’s input tax credit list nor the ATO’s tax invoice list mentions a sequential number. Number your invoices anyway. The rule is written for the buyer claiming tax back, but your own bookkeeping, your client’s accounts payable team and any later dispute all run on the number. Our invoice number format guide covers formats that last.

The UK wants sterling even on a euro invoice

HMRC asks for the total VAT in pounds even when the invoice is in another currency. A UK-registered freelancer billing a UK client in euros has to add one line: the VAT converted to GBP. It is easy to miss, because nothing on a euro invoice reminds you of it.

Canada is the only one that wants payment terms

From C$500 up, the CRA expects the terms of payment on the invoice. It is a good habit everywhere. An invoice without a due date gets paid when it suits the client, and most late payment rules start counting from the agreed term. See payment terms explained.

Australia wants the words

An Australian tax invoice has to make clear it is intended to be a tax invoice. In practice that means the title “Tax invoice”. It costs nothing to add, and without it the client may not be able to claim the GST back.

India is a different kind of invoice

Thirteen rows, product classification codes, the place of supply, a yes/no line on reverse charge and a signature. A GST tax invoice in India is closer to a regulated form than to a business document. Do not try to make one universal template stretch to cover it; keep a separate layout for Indian GST.

The United States has no national invoice format at all

That is why it is not in the table. The IRS asks you to keep records that support your income (IRS: What kind of records should I keep), and sales tax is a state and local tax (US GAO report GAO-18-114 (sales taxes)). The invoice rules that do exist are state rules, such as Texas and New York requiring the tax to be stated separately. For a US invoice, state law decides, not federal law.

One layout that covers four systems

If you invoice clients in the UK, the EU, Canada and Australia, one layout can satisfy all four with nothing removed, only added:

1. The six universal fields, with the seller’s and buyer’s full addresses (the EU and UK want both).
2. A sequential invoice number and the date of issue, plus the date of supply when it is different.
3. Quantity, unit price and tax rate on every line, and the tax total.
4. Payment terms and a due date.
5. Two optional lines you switch on per client: “Reverse charge” with the buyer’s VAT number for EU business clients, and the title “Tax invoice” for Australia.
6. For UK VAT invoices in a foreign currency, the VAT total in sterling in the notes.

One layout with two switchable lines, in place of four separate templates. Billpad has a starting point for each system, with these fields already laid out:

UK VAT invoice EU VAT invoice Canada GST/HST invoice Australian tax invoice

Invoicing across a border for the first time? The walkthrough invoicing a client in another country shows the currency, number format and reverse-charge choices on a real invoice.

What this comparison does not tell you

It covers the general invoice rules in each source, not special schemes, simplified invoices for small amounts, e-invoicing mandates, or the extra rules some EU member states add on top (European Commission: VAT invoicing rules). Rules change. Each row on the requirements page carries the date we last checked it, and that page is the one to cite, not this summary.