BillCrisp

What to Include on an Invoice

Most invoices need the same core details. Tax rules then add requirements that depend on the country, and a growing number of countries require structured e-invoices instead of PDFs.

The core checklist

  1. The word "Invoice" (or "Tax invoice" where your country requires it).
  2. A unique invoice number from a sequential series.
  3. The issue date, and the supply date if it is different.
  4. Your name or business name, address and, if registered, your tax number.
  5. Your customer's name and address, and their tax number where required.
  6. A description, quantity and unit price for each item.
  7. The tax rate and tax amount for each rate, and the net and gross totals.
  8. Any discounts, shipping or other charges.
  9. The amount due, the due date and how to pay.

BillCrisp's country presets add the labels and fields for the UK, Australia, India and Canada.

EU VAT invoices

Article 226 of the EU VAT Directive lists the details required on VAT invoices. Member states apply it through national law, which can add rules. [1]

  • Date of issue and a sequential number that uniquely identifies the invoice. [1]
  • The supplier's VAT identification number, and the customer's where the customer is liable for the VAT or receives an intra-EU supply of goods. [1]
  • Full name and address of the supplier and the customer. [1]
  • Quantity and nature of the goods, or extent and nature of the services. [1]
  • The date of supply or payment on account, where it can be determined and differs from the issue date. [1]
  • The taxable amount per rate or exemption, the unit price excluding VAT, and any discounts not included in the unit price. [1]
  • The VAT rate and the VAT amount payable. [1]
  • A reference to the exemption or reverse charge that applies, where relevant. [1]

Amounts may be in any currency, but the VAT payable must be expressed in the national currency of the member state where the supply takes place, and member states may not require invoices to be signed. [1]

United States

The IRS asks businesses to keep supporting documents such as invoices and receipts for their records. Sales tax is administered by each state, so check your state's tax agency for any invoice or receipt requirements. [9]

When a PDF invoice is not enough: e-invoicing

In the countries below, invoices within scope must be issued as structured e-invoices through an approved system. A PDF from BillCrisp does not meet those rules. Dates change, so check the official source before relying on them.

E-invoicing requirements (status on the access date, 2026-09-29)
Country or areaWhat appliesSource
ItalyInvoices issued from 1 January 2019 must be electronic and sent through the Sistema di Interscambio (SdI); from 1 January 2024 this also covers the flat-rate (forfettario) businesses that were previously exempt.[2] [3]
MexicoInvoices must be issued as CFDI; version 4.0 has been mandatory since 1 April 2023.[4]
IndiaBusinesses with an aggregate annual turnover of ₹5 crore or more must register B2B invoices on the IRP and obtain an IRN (since 1 August 2023). The page was unavailable when we checked, so confirm the current threshold on the official portal.[5]
FranceSince 1 September 2026, all businesses must be able to receive e-invoices, and large and mid-sized businesses must issue them. Small and medium-sized businesses and micro-businesses must issue e-invoices from 1 September 2027.[6]
GermanySince 1 January 2025, domestic businesses must be able to receive e-invoices for B2B supplies. Transitional rules that still allow paper or PDF invoices in some cases run until 31 December 2027; which ones apply depends on the case, so check the official source.[7]
European Union (ViDA)The VAT in the Digital Age package was published on 25 March 2025. Digital reporting based on e-invoicing applies to cross-border B2B transactions from 1 July 2030, and national real-time reporting systems must align with the EU model by 1 January 2035.[8]

Frequently asked questions

Does an invoice need a signature?

Usually not: the EU VAT Directive says member states shall not require invoices to be signed, and HMRC's list does not include one. India's Rule 46 does require a signature or digital signature. [1]

Can I invoice in a foreign currency?

Usually yes. In the EU, the VAT amount must still be shown in the national currency of the country of supply. [1]

Is emailing a PDF the same as e-invoicing?

No. E-invoicing means a structured format that software can process, sent through the system your country requires. A PDF is an image of an invoice, even when it is sent by email.

Sources