What to Include on an Invoice: Checklist
Facts last checked October 24, 2026
Almost every invoice needs the same core details. Beyond that, tax authorities in different countries ask for different extras, especially if you are registered for a sales tax such as VAT or GST. This guide gives you a checklist, then summarises what three official sources say.
The core checklist
Use this for any invoice, anywhere:
- The word Invoice
- A unique invoice number
- Your name or business name, address and contact details
- Your client’s name and address
- The invoice date
- A clear description of each item or service, with quantity and price
- The amount charged for each line and the total owed
- The tax you charged, shown separately, if you charge tax
- Payment details and the due date
If you are registered for sales tax, also add your registration number. If the work was done on a different day from the invoice date, add the supply date.
What the UK requires
The UK government’s guidance lists what an invoice must show. According to GOV.UK, an invoice must include:
- a unique identification number
- your company name, address and contact details
- the name and address of the customer you are invoicing
- a clear description of what you are charging for
- the supply date, meaning when the goods or service were provided
- the invoice date
- the amount or amounts charged
- the VAT amount, if applicable
- the total owed
Sole traders must also show their name and any business name they use. Limited companies must show the full company name as registered. A VAT invoice, which you use if you and your customer are both VAT registered, must also include your VAT number and show the VAT separately.
Source: GOV.UK, invoices: what they must include and GOV.UK, VAT invoices.
What Australia requires
In Australia, a “tax invoice” is the document a GST-registered seller gives a buyer. The Australian Taxation Office (ATO) sets the details by sale amount, and the threshold is measured on the price including GST.
- Under $1,000: the invoice must show that it is a tax invoice, the seller’s name and ABN, the issue date, a brief description of what was sold with the quantity and price, the GST amount or a statement that the total includes GST, and which items are taxable.
- $1,000 or more: all of the above, plus the buyer’s identity or ABN.
If a customer asks for a tax invoice, the ATO says you must provide one within 28 days, unless the sale is $82.50 or less including GST.
Source: ATO, tax invoices. The ATO also publishes a longer ruling, GSTR 2013/1, with the full detail.
What the EU requires
In the European Union, VAT invoices follow Article 226 of the VAT Directive. The article lists the mandatory details, which include the issue date, a sequential number that uniquely identifies the invoice, the supplier’s VAT identification number, and the full names and addresses of both parties. The article also covers when the customer’s VAT number is needed. It allows the number to come from one or more series, as long as each invoice stays individually identifiable. Article 226b allows a shorter “simplified invoice” with fewer details.
Individual EU countries add their own rules, so check your national tax authority. We could only reach the directive text through a UK-hosted copy of the law as it stood in 2020, so use it as a guide and confirm against the current EU or national text: VAT Directive, Article 226.
The United States
We did not find a single official federal list of invoice requirements to cite. In general, US businesses choose their own invoice format, while sales tax rules vary by state and by what you sell. If you charge sales tax, show it separately. Ask your state tax agency or an accountant what applies to you.
Quick comparison
| Detail | Core checklist | UK | Australia (tax invoice) | EU (VAT invoice) |
|---|---|---|---|---|
| Unique invoice number | Yes | Yes | Not in the ATO list above | Yes, sequential |
| Seller name and address | Yes | Yes | Name and ABN | Yes |
| Buyer name and address | Yes | Yes | $1,000 or more: identity | Yes |
| Issue date | Yes | Yes | Yes | Yes |
| Supply date | If different | Yes | Not in the list above | See Article 226 |
| Tax shown separately | Yes | If VAT | GST or “includes GST” | See Article 226 |
| Seller tax registration number | If registered | VAT number | ABN | VAT ID |
This table summarises the sources above in plain terms and leaves out many details. It is not a substitute for the official pages.
Tips for filling it in
- Match names exactly. Use the legal name your client gave you.
- Be specific. Descriptions are the part clients and tax inspectors read most closely.
- Show tax on its own line. It makes the document easier to check.
- Put the due date next to the total. That is where people look.
- When unsure, include more. An extra detail rarely hurts; a missing one can make an invoice invalid for tax purposes in some places.
Sources and notes
This guide is general information, not tax or legal advice. Requirements change and depend on your situation, so confirm with your tax authority or an accountant. Our free invoice generator lets you fill in all of the details above.
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