Invoice Requirements by Country: US, UK, Canada, AU, India

What every invoice should include

• Your business name, address, and contact details
• Your client’s name and address
• A unique invoice number
• The invoice date and payment due date
• A clear description of the goods or services, with quantities and prices
• Subtotal, any tax, and the total in the correct currency
• Payment terms and how to pay

Country rules add to this baseline, mostly around tax.

Quick comparison

Country	Currency	Main sales tax	Key invoice identifier
United States	USD	State and local sales tax (no federal VAT)	Sales tax permit where required
United Kingdom	GBP	VAT (standard rate 20%)	VAT registration number
Canada	CAD	GST 5%, HST, plus PST or QST in some provinces	GST/HST registration number
Australia	AUD	GST 10%	ABN, and the words “Tax invoice”
India	INR	GST (CGST and SGST, or IGST)	GSTIN, HSN or SAC code

United States

There is no federal VAT or GST. Sales tax is set by states and sometimes local governments, and generally applies to goods and some services. You collect it where you are required to, based on rules about your presence and sales in each state. There is no single federal invoice format, but freelancers should also expect clients to request a Form W-9, and to report payments to you on Form 1099-NEC when reporting thresholds are met.

Create a US invoice

United Kingdom

If you are VAT-registered, you must issue VAT invoices that show a unique number, the date, your name and address, your VAT registration number, the customer’s details, a description of what you supplied, the VAT rate and amount, and the total. The standard rate is 20%, with a reduced rate of 5% and a zero rate for certain items. If you are not VAT-registered, do not charge or show VAT.

Create a UK invoice

Canada

GST is 5% federally. Ontario and the Atlantic provinces use HST, a combined federal and provincial tax, while British Columbia, Saskatchewan, Manitoba, and Quebec have separate provincial taxes (PST or QST). Businesses that are registered must show their GST/HST registration number and the tax charged. The details required increase as the invoice amount increases. Many small businesses can stay unregistered while their revenue is below the small supplier threshold, which is generally C$30,000 over four consecutive calendar quarters.

Create a Canadian invoice

Australia

If you are registered for GST, issue a “Tax invoice” showing your identity and ABN, the date, a description of what you sold, the GST amount or a statement that the total includes GST, and, for sales of $1,000 or more, the buyer’s identity or ABN. GST is 10%. A buyer can ask for a tax invoice for sales above $82.50 (GST-inclusive), and you should provide it within 28 days.

Create an Australian invoice

India

A GST invoice shows the supplier’s name, address, and GSTIN, a unique invoice number, the date, the buyer’s details and GSTIN for business-to-business sales, a description with HSN or SAC code, the taxable value, the GST rate and amount, and the place of supply. Tax is split into CGST and SGST for sales within a state, and IGST for sales between states. Larger businesses must also generate e-invoices through the government system once they cross a turnover threshold.

Create an Indian GST invoice

Practical tips

• Number invoices in a clear sequence and never reuse a number.
• Keep copies for the period your tax authority requires.
• State your payment terms, such as “Net 30,” on every invoice.
• Bill in the currency you agreed with the client, and show the date format they expect.

Prefer a quote first? Use our free quotation tool, and read our career guide if you are starting to freelance.

Frequently asked questions

What should every invoice include?

At minimum: your business name and contact details, the client's details, a unique invoice number, the invoice date, a description of what you supplied, the amount, any tax, and payment terms.

Do I need to charge tax on my invoice?

It depends on your country, your registration status, and what you sell. Check the rules with your tax authority or an accountant.

Can I use one invoice template for several countries?

You can use one base layout, but you must adapt the tax lines, registration numbers, currency, and wording to each country's rules.

Is this legal or tax advice?

No. It is general information. Rules change, so confirm requirements with the official tax authority in your country.