What Needs to Be on an Invoice? Checklist for the US, UK, Australia & Canada

An invoice needs to show who is billing whom, for what, how much, and by when. In practice that's about a dozen details. If you're registered for VAT, GST or HST, your invoice becomes a tax invoice, and your tax authority adds a few more, such as your registration number and the tax amount.

The Invoice Checklist: 12 Details Every Invoice Needs

Two more details help on business invoices: the client's purchase order (PO) or contract number, and your tax or business registration number even when you don't charge tax. For a walk through each section, see how to write a professional invoice. For choosing terms, see net 15 vs net 30.

What Is a Tax Invoice?

A tax invoice is an invoice from a business registered for VAT, GST or HST. It shows the tax charged so that a registered customer can claim that tax back. Only registered businesses issue tax invoices. If you aren't registered, you can't charge VAT or GST and your invoice must not show a tax number or tax line as if you were.

What needs to be on a tax invoice? On top of the checklist above, almost every country asks for your tax registration number, the tax rate, the tax amount (or a statement that the price includes it) and which items are taxable. Many also ask for the customer's details once the sale passes a set amount. The table below shows the main rules.

Invoice Requirements by Country

United States

There's no federal law that sets an invoice format in the US. The IRS lists invoices among the supporting documents for your income and expenses and lets you choose any record-keeping system that suits your business. So the checklist above is what counts: a unique number, dates, both parties, a clear description, amounts and terms. Sales tax is set by each state, and many services aren't taxed. If your state requires you to collect sales tax, show it as its own line. The IRS says to keep records generally for 3 years, and longer in some cases.

United Kingdom

Every UK invoice must include a unique number, your business name, address and contact details, the customer's name and address, a clear description, the supply date, the invoice date, the amounts charged, any VAT and the total owed (GOV.UK). Sole traders using a business name must also give an address where legal documents can be delivered. Limited companies must use their full registered company name.

Once you're VAT-registered, HMRC requires 11 details on a full VAT invoice, including your VAT number, the VAT rate for each item and the total VAT in sterling. For supplies of £250 or less including VAT, a simplified invoice is enough. Issue VAT invoices within 30 days and keep copies for at least 6 years. Details and an example are in our UK VAT invoice guide.

Australia

If you're registered for GST, the ATO lists 7 details for a tax invoice under $1,000: that it's intended as a tax invoice, your name, your ABN, the issue date, a description with quantity and price, the GST amount (or "Total price includes GST") and how much of each sale is taxable. From $1,000 it must also show the buyer's identity or ABN. You must provide one within 28 days if a customer asks, unless the sale is $82.50 or less including GST.

If you're not registered for GST, send a regular invoice titled "Invoice" with no GST, and still include your ABN: if you don't quote one, the business paying you generally has to withhold 47%. See our Australian tax invoice guide.

Canada

The CRA sets three tiers for the documents your customers need to claim input tax credits (CRA):

• Under $100: your business name, the invoice date and the total.
• $100 to $499.99: add your GST/HST registration number, the GST/HST charged (or that the price includes it) and which items are taxable.
• $500 or more: also add the buyer's name, a brief description and the payment terms.

An invoice that meets the $500 rules works for every amount. Rates differ by province; see our Canada GST/HST invoice guide.

Example: A Complete Invoice

Here's a simple invoice from a freelance designer who isn't registered for VAT or GST. It covers all 12 details.

• Invoice INV-0042 · Issued 31 October 2026 · Work completed 28 October 2026
• From: Sam Rivera Design, 210 Pine Street, Portland, OR · hello@samrivera.example
• To: Northwind Coffee Co., 48 Harbor Avenue, Seattle, WA · PO 7781
• Logo design · 1 × $900.00 · $900.00
• Brand guidelines (8 pages) · 1 × $450.00 · $450.00
• Subtotal: $1,350.00 · Tax: none · Total due: $1,350.00 USD
• Payment terms: Net 14 · Due 14 November 2026
• Pay by bank transfer or Wise to the account below, with reference INV-0042

Common Mistakes That Delay Payment

• No invoice number, or a number you've used before.
• Charging VAT or GST, or calling it a tax invoice, before you're registered.
• Leaving off your tax number when you are registered, so the client can't claim the tax back.
• A vague description such as "services" instead of what you did and when.
• No due date, so the invoice is never technically late.
• No payment details, or the wrong reference, so the payment can't be matched.
• Missing the client's PO number when their accounts team needs it.

How to Make an Invoice with Every Detail in InvoiceNexora

1. 01In Settings → Business Profile, add your business name, address and contact details. If you're registered, enter your VAT, ABN, GST or HST number as the Tax Registration Number in Settings → Defaults.
2. 02Add your client once with their name, address and tax number if they have one. Saved clients fill in on every invoice.
3. 03Add items with quantity and price, or pick saved services. Invoice numbers are sequential automatically.
4. 04Pick a tax rate, set the due date and add your bank, Wise or PayPal details and any PO number in the notes.
5. 05Choose A4 or US Letter paper (the default follows your region), preview the PDF and share it by email or WhatsApp. All of this works offline.

The Free plan includes unlimited invoices and clients with no watermark. Get the free invoice maker and check your next invoice against the list above.