Invoice requirements by country differ most on five points: the tax rate, whether the document must say "tax invoice", which tax number the seller shows, when buyer details are needed, and how quickly the invoice must be issued. The table below compares Australia, New Zealand, the UK, Ireland, the US, Canada, India, Singapore, South Africa and the UAE, using official sources checked in October 2026.
Invoice requirements by country: the comparison table
This table puts the key rules for ten countries side by side. Each figure was read on a tax authority or government page, listed in the sources at the end. Amounts are in each country’s own currency.
| Country | Standard rate | Title wording | Seller tax ID | Buyer details needed | Simplified invoice | Time to issue | Registration threshold | Currency rule |
|---|---|---|---|---|---|---|---|---|
| Australia | GST 10% | “Tax invoice” required | ABN, 11 digits | Identity or ABN for sales over $1,000 | No separate type; tax invoice needed over $82.50 incl. GST or on request | 28 days after a request | $75,000 GST turnover | Not stated |
| New Zealand | GST 15% | Not required | GST number (same as IRD number) | Over $1,000, if buyer is registered | $200 and $1,000 tiers | 28 days after a request | $60,000 | Not stated |
| United Kingdom | VAT 20% (5%, 0%) | Not in required list | VAT registration number | Name and address | £250 or less incl. VAT | Normally 30 days from tax point | £90,000 | Total VAT in sterling |
| Ireland | VAT 23% (13.5%, 9%, 4.8%) | Not in required list | VAT number | Full name and address | €100 or less | 15 days after the month of supply | €42,500 services, €85,000 goods | Show euro figures too |
| United States | Set by states | No federal rule | No federal rule | No federal rule | No federal rule | No federal rule | Set by each state | No federal rule |
| Canada | GST 5%, HST 13% to 15% | Not required | GST/HST number (BN + RT + 4 digits) | Name at $500 or more | Fewer details under $100 and under $500 | Not stated | $30,000 small supplier limit | Not stated |
| India | GST 5%, 18%, 40% | Not listed in Rule 46 | GSTIN, 15 characters | Name, address, GSTIN if registered | Daily consolidated invoice for some unregistered buyers | Services: 30 days from supply | ₹20 lakh services, ₹40 lakh goods | Not stated |
| Singapore | GST 9% | “Tax Invoice” required | GST registration number | Name and address | $1,000 or less incl. GST | 30 days from supply | $1 million | Convert to SGD |
| South Africa | VAT 15% | “Tax Invoice”, “VAT Invoice” or “Invoice” | VAT registration number | Name, address, VAT number if a vendor | Abridged under R5,000; none under R50 | 21 days | R2.3 million (from 1 April 2026) | Not stated |
| UAE | VAT 5% | “Tax invoice” required | TRN | Name, address, TRN if registered | Unregistered buyer, or AED 10,000 or less | 14 days | AED 375,000 | VAT in AED |
“Not stated” means the official pages we read did not set a rule, not that no rule exists. Use the country sections below for detail.
Australia and New Zealand
Both charge GST, but they treat invoices differently. Australia still requires the words “tax invoice” and an ABN for sales over $82.50. New Zealand replaced tax invoices with “taxable supply information” from 1 April 2023, with requirements stepping up at $200 and $1,000.
Australia
GST is 10%. A registered business must give a tax invoice for taxable sales over $82.50 including GST, or whenever a customer asks, within 28 days of the request. It must show the words “tax invoice”, your business name and ABN, the issue date, what was sold with quantity and price, and the GST payable. For sales over $1,000 add the buyer’s identity or ABN. A business that is not registered must not call its invoices tax invoices. Template: Australian tax invoice template.
New Zealand
GST is 15%. Up to $200, show your name, the date, a description and the price. Over $200, add your GST number and either the GST exclusive, GST and inclusive amounts, or the inclusive amount with a statement that GST is included. Over $1,000, add a registered buyer’s name and one identifier, such as an address or NZBN. Template: New Zealand invoice template.
United Kingdom and Ireland
Both use VAT and want a unique sequential number, both parties’ names and addresses, and VAT by rate. They differ on deadlines, simplified limits and rates.
United Kingdom
Rates are 20% standard, 5% reduced and 0%. Registration applies once taxable turnover passes £90,000. A full VAT invoice lists the number, time of supply, issue date if different, your name, address and VAT number, the customer’s name and address, and per line quantity, VAT rate and amount excluding VAT, plus the total VAT in sterling. A simplified invoice is allowed up to £250 including VAT if the customer agrees. Template: UK invoice template.
Ireland
Rates from 1 January 2026 are 23%, 13.5%, 9% and 4.8%, with a zero rate for some goods. Hairdressing and some catering moved to 9% on 1 July 2026. Thresholds are €42,500 for services and €85,000 for goods. Invoices need a unique sequential number, both parties’ full names and addresses, the VAT exclusive unit price, a breakdown by rate and the supply date. Simplified invoices are allowed up to €100. Template: Irish VAT invoice template.
United States and Canada
Neither country has a national VAT. In the US, sales tax is set by states and localities, so there is no single federal invoice format. Canada has a federal GST, harmonised with provincial tax as HST in five provinces, and sets invoice details by the size of the sale.
United States
USA.gov notes that most states and municipalities charge sales tax at different rates on different goods. California’s statewide rate, for example, is 7.25%, with local district taxes added in most areas. Check your state’s revenue department for its rules. Template: US invoice template.
Canada
GST is 5%. HST is 13% in Ontario, 14% in Nova Scotia (from 1 April 2025) and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Small suppliers under $30,000 need not register. Show the rate and the tax amount, or state that the total includes GST/HST. From $100, show your GST/HST number; from $500, also the buyer’s name, a description and the payment terms. Template: Canadian GST/HST invoice template.
India and Singapore
India has the most detailed list of the ten, including HSN codes, place of supply and the split between central and state tax. Singapore’s list is shorter but strict on layout: the words “Tax Invoice” must appear in a prominent place, and prices to the public include GST.
India
Since 22 September 2025, GST runs mainly at 5% and 18%, with 40% for a few goods. CGST and SGST apply within a state; IGST applies between states. A tax invoice under Rule 46 shows the supplier’s GSTIN, a consecutive serial number unique for the financial year, the recipient’s GSTIN if registered, HSN or service codes, taxable value, the rate and amount of each tax, and place of supply. Services invoices are due within 30 days of supply. Template: Indian GST invoice format.
Singapore
GST is 9%, and registration is required above $1 million of taxable turnover. Registered customers must get a tax invoice within 30 days of supply showing both parties’ names and addresses, your GST number, an invoice number, the GST rate and the amounts with and without GST. Up to $1,000, a simplified tax invoice is allowed. Template: Singapore tax invoice template.
South Africa and the UAE
Both charge VAT, and both have a shorter deadline than most: 21 days in South Africa and 14 calendar days in the UAE. South Africa accepts three title wordings and an abridged invoice under R5,000. The UAE requires every VAT figure in dirhams and is preparing e-invoicing.
South Africa
VAT is 15%; a planned rise was reversed in 2025. The compulsory registration threshold rose to R2.3 million from 1 April 2026. A full tax invoice shows “Tax Invoice”, “VAT Invoice” or “Invoice”, both parties’ names and addresses and VAT numbers, a serial number, the date, the description, quantity, value and VAT. Under R50, no tax invoice is needed. Template: South African tax invoice template.
United Arab Emirates
VAT is 5%, with mandatory registration above AED 375,000. A full tax invoice shows “tax invoice”, a sequential number, issue and supply dates, both parties’ names, addresses and TRNs, and per item unit price, quantity, rate and amount in AED. Businesses with revenue of AED 50 million or more must implement e-invoicing by 1 January 2027. Template: UAE VAT invoice template.
Foreign currency and language rules
If you bill in a foreign currency, four of the ten countries set a clear rule on the pages we read: the UK, Ireland, Singapore and the UAE. Each wants the tax, and sometimes the totals, shown in the local currency as well.
- UK: line amounts may be in any currency, but convert the total VAT to sterling. Invoices may be in another language, with an English translation within 30 days if HMRC asks.
- Ireland: show the figures in euro using the Central Bank selling rate at the time the invoice is due.
- Singapore: convert the amount before GST, the GST and the total into Singapore dollars at an approved rate.
- UAE: show VAT in AED, with the exchange rate and its source, rounded to the nearest fils.
How to use these rules on your own invoices
Find your country, check that you are registered if you plan to show tax, then compare your invoice with the required details for its size. If you sell across borders, the rules of the country where the sale is taxed usually apply, so confirm with that country’s tax authority.
Our free invoice generator has presets for all ten countries that set the title, tax name and rate, such as the Ireland VAT preset. For the basics behind these rules, read what a tax invoice is and how to write an invoice, or browse every country in our invoice templates.
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