What to include on an invoice, at minimum: your business name and contact details, the customer's name, a unique invoice number, the issue date, a description of each item with quantity and price, the total, and when and how to pay. A tax invoice adds your tax number, the tax rate and amount, and sometimes the buyer's tax number and the supply date.
The core checklist for any invoice
Every invoice, taxed or not, needs enough detail for the customer to know who is asking for money, what for, how much and by when. Eight items cover that in almost every situation. If one is missing, the invoice may sit in an approval queue while someone emails you to ask, which is the slowest way to get paid.
- Your business name, address and an email or phone number.
- The customer’s name, or business name, and address.
- A unique invoice number. See invoice numbering for formats.
- The date you issue the invoice.
- The date you supplied the goods or did the work, if different.
- A line for each item or service: description, quantity, unit price and line total.
- The total amount owed, with any tax and discounts shown.
- A due date and how to pay: bank details, a payment link or accepted methods.
What to include on an invoice when it is a tax invoice
A tax invoice is the document a registered business must give so its customer can claim back the GST or VAT they paid. Each country sets its own list. The table compares nine of them using official sources, linked below. The United States is left out because it has no national invoice rules for sales tax; states set their own.
| Field | Why it matters | Required on tax invoices in |
|---|---|---|
| The words “tax invoice” | Tells the buyer the document supports a tax claim | Australia, Singapore, UAE. South Africa accepts “tax invoice”, “VAT invoice” or “invoice” |
| Seller’s name | Shows who made the supply | All nine |
| Seller’s address | Identifies the registered business | UK, Ireland, India, Singapore, South Africa, UAE |
| Seller’s tax number | Lets the buyer check you are registered | Australia (ABN), New Zealand (over $200), UK, Ireland, Canada ($100 or more), India (GSTIN), Singapore, South Africa, UAE (TRN) |
| Unique invoice number | Prevents duplicates and supports audits | UK, Ireland, India, Singapore, South Africa, UAE. Recommended in Australia |
| Date of issue | Sets the tax period and starts payment terms | All nine |
| Date of supply | Can set when tax is due | UK (time of supply), Ireland, UAE (when different from the issue date) |
| Buyer’s name and address | Links the claim to the right business | UK, Ireland, Singapore, South Africa, UAE. Australia over $1,000, New Zealand over $1,000, Canada $500 or more (name), India (see below) |
| Buyer’s tax number | Needed for some business to business claims | India (if registered), South Africa (if a vendor), UAE (if registered), Ireland (reverse charge and intra-Community supplies) |
| Description of goods or services | Shows what the tax relates to | All nine |
| Quantity | Lets the buyer check the line total | Australia, UK, Ireland, India, South Africa, UAE |
| Unit price | Shows how the total was reached | UK (countable items), Ireland (excluding VAT), UAE |
| Tax rate | Shows which rate was applied | UK, Ireland, India, Singapore, Canada, UAE |
| Tax amount | The figure the buyer claims back | Australia, UK, Ireland, India, Singapore, South Africa, UAE. New Zealand and Canada also allow a statement that the price includes tax |
| Total payable | What the customer owes | All nine |
| HSN or SAC code | Classifies goods and services for GST | India |
| Payment terms | Tells the buyer when to pay | Canada ($500 or more). Recommended in Australia |
In India, a registered buyer’s name, address and GSTIN are needed; for an unregistered buyer, the name and address, plus the delivery address with State name and code, are needed when the taxable value is fifty thousand rupees or more. For the definition and history behind all of this, read what a tax invoice is.
When a shorter invoice is allowed
Several countries let you leave some details off low value invoices, usually the buyer’s details. The cut off points differ a lot, so check yours before trimming anything. If the customer asks for a full invoice, most of these rules say you must give one, and a full invoice is always acceptable even when a short one would do.
| Country | Shorter invoice allowed |
|---|---|
| Australia | Buyer’s identity or ABN only needed for sales over $1,000 |
| New Zealand | Minimal details at $200 or less; buyer details needed over $1,000 |
| United Kingdom | Simplified VAT invoice at £250 or less including VAT, if the customer agrees |
| Ireland | Simplified invoice up to €100, not for intra-Community supplies |
| Canada | Fewer details under $100, more from $100 and the most from $500 |
| Singapore | Simplified tax invoice when the total including GST is $1,000 or less |
| South Africa | Abridged tax invoice under R5,000, except for zero rated supplies |
| UAE | Simplified tax invoice for unregistered buyers, or registered buyers at AED 10,000 or less |
Line items: description, quantity and price
Each line should let a stranger understand what was supplied without reading your emails. Use a specific description, the quantity or hours, the unit price before tax and the line total. If lines carry different tax rates, or some are exempt, show the rate on each line so the customer can see why the tax total is what it is.
Compare two descriptions for the same job. “Services, $1,200” tells an accounts team nothing. “Bookkeeping, September 2026: bank reconciliation and payroll for 6 staff, 8 hours at $150.00” can be approved without a single question. The second version also makes a dispute less likely, because the scope is written down.
The free invoice generator has a column for each of these and a per line tax rate, including an exempt option.
How to show GST, VAT or sales tax
Most tax invoices show three figures: the amount before tax, the tax, and the total including tax. Some countries also allow a total with a plain statement that tax is included. Whichever you use, the tax figure must be in the right currency, and mixed rate invoices should break the tax down by rate.
- New Zealand: over $200, either the GST exclusive amount, GST and GST inclusive amount, or the inclusive amount with a statement that GST is included, when all items are standard rated (Inland Revenue).
- Canada: show the rate, and either the tax as a separate amount or a statement that the total includes GST/HST; for HST, show the total HST rate rather than the federal and provincial parts (CRA).
- South Africa: three methods are approved, including a total with the statement “VAT included @ 15%” (SARS).
- Currency: UK invoices must show total VAT in sterling; Irish invoices in a foreign currency must also show euro figures; Singapore invoices in a foreign currency convert the amounts to Singapore dollars; UAE invoices show VAT in dirhams.
For worked figures, see adding GST to an invoice and adding VAT to an invoice.
Payment details and the due date
Payment details are rarely required by tax law, but they decide how quickly you are paid. Write the due date as an actual date, state the payment methods you accept, and give the bank details or link in full. Australia’s business.gov.au lists when and how you want to be paid among the recommended details, and Canada requires payment terms for sales of $500 or more.
A clear payment block looks like this:
- Due: 20 November 2026 (14 days)
- Pay by bank transfer to the account shown, quoting the invoice number
- Questions about this invoice: accounts email and phone
Our guide to the invoice due date shows how to pick and write it. If the date passes, the unpaid invoice follow up plan takes over.
Extra details for special cases
Some sales need a note or code that ordinary invoices do not. The most common are reverse charge supplies, exports, cross border sales in a foreign currency and special VAT schemes. These notes are short, but leaving one off can mean the customer cannot claim the tax, or that you charged tax you should not have.
- Reverse charge: Ireland requires the customer’s VAT number and the note “reverse charge applies”; India requires a statement of whether tax is payable on reverse charge; the UAE requires a statement that the customer must account for VAT.
- Exports from India: one of two set endorsements about supply for export, with or without payment of IGST.
- Ireland margin schemes: a margin scheme endorsement, with no VAT shown.
- Zero rated lines in the UK: show clearly that no VAT is payable on them, with a separate total.
For one page per country, see invoice requirements by country.
If you are not registered for GST or VAT
An unregistered business sends an ordinary invoice, not a tax invoice, and should not show a tax line. In Australia you must not use the words “tax invoice” if you are not registered for GST. Keep everything else from the core checklist, because the customer still needs it to pay you and file their own records.
In the UK, GOV.UK lists what every invoice must include, registered or not: a unique number, your name, address and contact details, the customer’s name and address, a clear description, the supply date, the invoice date, the amounts charged and the total owed. Sole traders also show their own name alongside any business name, and limited companies show the full registered company name. You can start from any of our free invoice templates and set tax to None.
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