Invoice Requirements by Country: US, UK, EU, Australia & More

Invoicing rules differ by country, and if you work with international clients it pays to know the basics. This is a practical overview for freelancers and small businesses — not legal or tax advice; confirm specifics with your accountant.

United States

There is no federal invoice format. A standard invoice needs your business details, the client's details, an invoice number, dates, itemized charges and the total. Sales tax is state-level: if you charge it, show the rate and amount as a separate line. Many US freelancers simply note “tax included” or leave tax off if not registered.

United Kingdom

If you are VAT-registered, you must issue a VAT invoice showing a unique invoice number, the invoice date, both parties' names and addresses, your VAT registration number, a description of the goods or services, the VAT rate per item, and the total VAT charged. Under the £250 threshold a simplified invoice is allowed; above it, a full VAT invoice is required. Non-registered businesses issue ordinary invoices without VAT.

European Union

EU VAT invoices require: invoice date, a sequential invoice number, your VAT ID and the customer's VAT ID (for reverse-charge B2B), both parties' full names and addresses, a description and quantity of services, the date of supply if different from the invoice date, the VAT rate applied, and the total amount. For cross-border B2B services, the reverse-charge note (e.g. “VAT reverse charged”) is expected. Member states may add local requirements.

Australia

If you are registered for GST and the sale is over $82.50 (incl. GST), you must provide a tax invoice showing that you are registered and your ABN, the price, and a GST amount or the statement “GST included”. For sales under $82.50, a regular invoice is fine.

Canada

GST/HST registrants must show their business number (BN) with the tax account (e.g. RT0001), the tax rate, and the total tax payable on invoices above $30. Province-specific rules (QST in Québec) add a second tax line.

China

Domestic business typically requires an official fapiao (发票) issued through the tax authority's system — a regular invoice template is not a substitute domestically. For cross-border service invoices to overseas clients, a standard commercial invoice with your company details in both English and Chinese is common practice.

Invoicing across borders

• Always state the currency explicitly on the invoice.
• Add your tax ID and the client's tax ID when both exist.
• Keep the invoice numbering sequential and gap-free — most jurisdictions expect it.
• Store PDFs (not just exports from your accounting tool) for the statutory retention period, often 5–10 years.

Our invoice generator supports multi-currency invoices, custom tax rates and clean PDF export, which covers the common ground of most of these regimes — add your local tax IDs in the address or notes field where required.