What is a tax invoice? It is an invoice issued by a business registered for a sales tax such as GST or VAT, showing the tax charged so a registered buyer can claim that tax back. The required title, details and deadline differ by country, and the comparison table below sets out the rules in ten of them.
What is a tax invoice, in one sentence
A tax invoice is an invoice from a seller registered for GST, VAT or a similar tax that shows the tax charged on a sale in enough detail for a registered buyer to claim it as a credit. The tax meaning is the key: an ordinary invoice asks for payment, while a tax invoice also works as evidence for the buyer’s tax return.
That second job explains why tax offices care about the format. When a business buys supplies, it usually pays tax on them and later claims that tax back from its own return. The tax office needs proof that the tax was charged by a registered seller, and the tax invoice is that proof.
HMRC makes the link plain in VAT Notice 700: a pro forma invoice “cannot be used as evidence to reclaim input tax”, even if it shows every detail a VAT invoice would. Canada’s CRA lists the information a buyer needs to claim input tax credits, and it says that information can sit on invoices, receipts, contracts or other business papers.
Tax invoice vs ordinary invoice
The difference is registration. Only a business registered for the relevant tax can issue a tax invoice, and it must show the tax charged and its tax number. A business that is not registered sends an ordinary invoice with no tax added. In some countries using the words “tax invoice” when you are not registered is not allowed.
| Feature | Tax invoice | Ordinary invoice |
|---|---|---|
| Who issues it | A seller registered for GST, VAT or similar | Any seller |
| Tax shown | Yes, with rate and amount or an inclusive statement | No tax added |
| Seller’s tax number | Required | Not applicable |
| Buyer can claim tax back | Yes, if the buyer is registered | No |
| Title wording | Required in some countries | “Invoice” is enough |
Australia is the clearest example of the title rule. business.gov.au says a business not registered for GST must not use “tax invoice” on its regular invoices. A receipt is a different document again, covered in invoice vs receipt, and a quote style document sent before a sale is explained in proforma vs tax invoice.
Tax invoice requirements in 10 countries
The table compares ten countries on four points: the tax and its standard rate, whether the document must be titled, the deadline to issue, and the lighter rule for small sales. Every entry comes from the tax office or government page listed in the sources below, checked in October 2026. Where an official page we read was silent, the table says so.
| Country | Tax and standard rate | Title on the document | Deadline to issue | Small sale rule |
|---|---|---|---|---|
| Australia | GST, 10% | Must say “tax invoice” | Within 28 days when a customer asks | Buyer’s identity or ABN needed only above $1,000. Required for taxable sales over $82.50 or on request |
| New Zealand | GST, 15% | Not required since 1 April 2023 (“taxable supply information”) | Within 28 days of a request, for supplies over $200 | Minimal details up to $200. Buyer details needed above $1,000 |
| United Kingdom | VAT, 20% | Not in HMRC’s list of required details | Normally within 30 days of the tax point | Simplified invoice at £250 or less including VAT, if the customer agrees |
| Ireland | VAT, 23% | Not in Revenue’s list of required details | Within 15 days of the end of the month of supply | Simplified invoice at €100 or less, not for intra-Community supplies |
| United States | State and local sales tax, no national rate | No federal rule | No federal rule | Set by each state |
| Canada | GST 5%, or HST 13% to 15% by province | Not required | Not stated on the CRA pages we read | Information needed rises at $100 and $500 |
| India | GST, main rates 5% and 18% | Not in Rule 46 as published by CBIC | Services: within 30 days of supply | Consolidated daily invoice allowed for unregistered buyers who do not need one |
| Singapore | GST, 9% | “Tax Invoice” in a prominent place | Within 30 days of the time of supply | Simplified invoice up to $1,000 including GST |
| South Africa | VAT, 15% | “Tax invoice”, “VAT invoice” or “invoice” | Within 21 days of the supply | Abridged invoice below R5,000. None needed below R50 |
| UAE | VAT, 5% | “Tax invoice” clearly displayed | Within 14 calendar days of the supply | Simplified invoice for unregistered buyers, or up to AED 10,000 |
Two patterns stand out. Countries differ on whether the title matters at all, and deadlines range from 14 days to “on request”. For the full required field list in each place, see our guide to invoice requirements by country.
What a tax invoice usually has to show
Across the ten countries, the shared core is short: the seller’s name and tax number, the date, a description of what was sold, the tax charged or a statement that the price includes tax, and the total. Larger sales usually also need the buyer’s name and address, and many countries ask for a unique or sequential number.
- Seller identity: name, and in most places address and tax number (ABN, GST number, VAT number, GSTIN or TRN).
- Date of issue, plus the supply date where it differs (UK, Ireland, UAE).
- Number: sequential in the UK and Ireland, “identifying” in Singapore, a serial number in South Africa and India.
- Description of the goods or services, with quantity in most countries.
- Tax: rate and amount, or a clear statement that the total includes tax.
- Buyer details above a threshold, such as $1,000 in Australia and New Zealand.
Some countries add their own items. India asks for HSN codes and place of supply. The UAE and Ireland have rules for foreign currency. A general list that applies to all invoices, not only tax invoices, is in what to include on an invoice.
Who can issue one, and the registration thresholds
Only a business registered for the tax can issue a tax invoice. Registration becomes compulsory once turnover passes a threshold, which each country sets in its own currency. Below the threshold you can usually register voluntarily, but if you have not registered you send ordinary invoices and charge no tax.
| Country | Compulsory registration threshold |
|---|---|
| Australia | GST turnover of $75,000 or more ($150,000 for non-profits) |
| New Zealand | $60,000 in the last or next 12 months |
| United Kingdom | Taxable turnover over £90,000 in the last 12 months, or expected in the next 30 days |
| Ireland | €42,500 for services, €85,000 for goods |
| Singapore | Taxable turnover over $1 million |
| UAE | AED 375,000 |
Thresholds change, so confirm the current figure on your tax office’s site before you rely on it. Our country pages, such as the Australian tax invoice template, carry the details for each place.
Worked example: tax shown three ways
Tax can be shown as a separate amount added to a price, or pulled out of a tax inclusive price. The three examples below use real standard rates from Australia, the UK and New Zealand, with made up amounts, so you can see how each line is calculated to the cent.
| Country and rate | Starting figure | Tax | Total | How it was worked |
|---|---|---|---|---|
| Australia, GST 10% | $1,100.00 including GST | $100.00 | $1,100.00 | GST is one eleventh of the inclusive price |
| UK, VAT 20% | £450.00 excluding VAT | £90.00 | £540.00 | £450.00 × 20% |
| New Zealand, GST 15% | $230.00 including GST | $30.00 | $230.00 | GST is 3/23 of the inclusive price |
The New Zealand case matters because IRD allows a GST inclusive amount with a statement that GST is included, when every item is standard rated. In the UK, HMRC’s full VAT invoice lists the rate and the amount excluding VAT for each line, then the total VAT in sterling.
How to make one in a few minutes
Pick your country preset, enter your tax number, set the rate, and the totals follow. Our tax invoice generator adds the title, shows tax on each line and prints the rate and amount. It also handles exempt lines and tax inclusive pricing, and it runs in your browser.
Country presets set sensible defaults. For example, the Singapore preset starts at 9% GST, and the UK preset uses VAT. If your region uses GST, the GST invoice maker covers Australia, New Zealand, India, Singapore and Canada. For VAT countries, use the VAT invoice tool.
Fill it in on screen and download or email a real PDF. No sign up.