Invoice requirements by country

What must appear on an invoice is set nationally, not universally. Inside the EU the VAT Directive sets a common floor that member states build on, so most EU invoices share the same core fields. Outside it the rules diverge sharply: the United States has no federal rule about invoice content at all. Pick your country below to see the mandatory fields, the numbering rule and the retention period, each linked to the authority that publishes it.

European UnionVAT. What an invoice must contain, from EUR-Lex.Netherlandsbtw (VAT) at 21%. What an invoice must contain, from Belastingdienst.GermanyUmsatzsteuer (VAT) at 19%. What an invoice must contain, from Bundesministerium der Justiz (gesetze-im-internet.de).FranceTVA (VAT) at 20%. What an invoice must contain, from Service-Public.fr (DILA).Belgiumbtw / TVA (VAT) at 21%. What an invoice must contain, from EUR-Lex.United KingdomVAT at 20%. What an invoice must contain, from legislation.gov.uk.IrelandVAT at 23%. What an invoice must contain, from Revenue (Ireland).United StatesNo federal sales tax or VAT; sales and use tax is set by each state. What an invoice must contain, from IRS.AustraliaGST at 10%. What an invoice must contain, from Australian Taxation Office.CanadaGST/HST. What an invoice must contain, from Canada Revenue Agency.

Compared side by side

The quickest way to see how far the rules actually diverge. Every cell traces to the source listed on that country's own page.

Invoice rules compared across 10 jurisdictions, each sourced from its own tax authority
JurisdictionTaxStandard rateSequential number requiredKeep records for
European UnionVATNot verifiedYesNot verified
Netherlandsbtw (VAT)21%Yes7 years
GermanyUmsatzsteuer (VAT)19%Yes8 years
FranceTVA (VAT)20%Yes10 years
Belgiumbtw / TVA (VAT)21%Not verified10 years
United KingdomVAT20%Yes6 years
IrelandVAT23%Yes6 years
United StatesNo federal sales tax or VAT; sales and use tax is set by each stateNot verifiedNo3 years
AustraliaGST10%No5 years
CanadaGST/HSTNot verifiedNo6 years

"Not verified" means exactly that: we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists.

How to read these pages

Each country page follows the same shape so you can compare them without re-learning the layout: a direct answer, a table of mandatory fields, the numbering rule, the reverse-charge wording where one is prescribed, the retention period, and any e-invoicing obligation with its start date. Underneath sits the sources block with the exact page each value came from and the day we read it.

Two deliberate omissions. We do not tell you whether a rule applies to your business, because that depends on facts we do not have. And we do not fill gaps: where a value could not be confirmed from the authority, the row says so instead of showing a number that looks right. If you need certainty for a specific situation, take it to your tax authority or an accountant.

Once you know what your invoice needs, the invoice generator builds it in the browser, with a tax field, a discount field and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.

Frequently asked questions

Are invoice requirements the same in every country?

No, and this is the single most common mistake in invoicing advice. Invoicing is governed nationally. Within the EU there is a common floor set by the VAT Directive, so member states share most mandatory fields, but each country adds its own detail on thresholds, numbering and retention. Outside the EU the rules diverge much further: the United States has no federal requirement for what an invoice must contain at all.

Which country's rules apply, mine or my client's?

As a general rule you invoice under the rules of the country you are established in, which is why these pages are organised by the seller's country. Cross-border business-to-business supplies inside the EU add a second layer, because the place of supply can shift the VAT liability to the customer and change what the invoice has to say. This describes published rules and is not advice on your own situation.

Do I have to number invoices sequentially?

In much of the EU yes: the VAT Directive requires a sequential number, based on one or more series, that uniquely identifies the invoice. In the United States there is no such federal requirement, though unbroken numbering is still standard practice and makes your own records defensible. Check the page for your country, and see our guide on invoice number formats for the practical side.

Where do these rules come from?

Each one comes from the tax authority or legislature that publishes it, linked from the page it appears on, with the date we last opened that page. Nothing here is taken from an accountancy blog or a software vendor's summary. Our methodology page lists every source per country.