Free Tax Invoice Generator

Council Directive 2006/112/EC, Article 226 (consolidated text in force from 01/01/2025, as amended by Directive 2010/45/EU)

(1) date of issue; (2) sequential number uniquely identifying the invoice; (3) supplier's VAT identification number; (4) customer's VAT identification number where customer is liable for VAT or receives an Art. 138 supply; (5) full name and address of supplier and customer; (6) quantity and nature of goods / extent and nature of services; (7) date of supply or payment on account where it differs from date of issue; (7a) the mention 'Cash accounting' where applicable; (8) taxable amount per rate or exemption, unit price excluding VAT, and discounts or rebates not included in the unit price; (9) VAT rate applied; (10) VAT amount payable; (10a) the mention 'Self-billing' where the customer issues the invoice; (11) reference to the applicable provision where the supply is exempt; (11a) the mention 'Reverse charge' where the customer is liable for VAT; (12) characteristics of a new means of transport; (13) the mention 'Margin scheme — Travel agents'; (14) the mention 'Margin scheme — Second-hand goods' / 'Works of art' / 'Collector's items and antiques'; (15) tax representative's VAT identification number, full name and address

Directive text; each Member State implements it in national law. Art. 227 lets a Member State additionally require the customer's VAT identification number in cases beyond point (4). Art. 273 does NOT permit extra invoicing obligations — it expressly states that it 'may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3'. Art. 226a allows points (8), (9) and (10) to be omitted in defined cross-border cases; Art. 226b sets the reduced content of simplified invoices; Art. 238 lets Member States, after consulting the VAT Committee, permit simplified invoices (e.g. where the invoice amount is above EUR 100 but not above EUR 400).

VAT guide (VAT Notice 700), section 16.3 'Information required on a VAT invoice', paragraph 16.3.1 'General' (HMRC guidance; underlying statutory rule is in the VAT Regulations 1995)

A sequential number based on one or more series which uniquely identifies the document; the time of the supply (tax point); the date of issue of the document (where different to the time of supply); your name, address and VAT registration number; the name and address of the person to whom the goods or services have been supplied; a description sufficient to identify the goods or services supplied; for each description, the quantity of the goods or the extent of the services, the rate of VAT, and the amount payable excluding VAT; the gross total amount payable, excluding VAT; the rate of any cash discount offered; the total amount of VAT chargeable (must be expressed in sterling); the unit price

Amounts excluding VAT may be expressed in any currency, but the total VAT chargeable must be in sterling. A VAT invoice must normally be issued within 30 days of the tax point arising. Where goods are supplied from Northern Ireland to a customer in an EU member state and the supply is zero-rated or exempt, the invoice must also show the reason for that.

ATO guidance 'Tax invoices' (GST); requirements detailed in GSTR 2013/1

For taxable sales of less than $1,000, enough information to clearly determine 7 details: (1) document is intended to be a tax invoice; (2) seller's identity; (3) seller's Australian business number (ABN); (4) date the invoice was issued; (5) brief description of the items sold, including the quantity (if applicable) and the price; (6) GST amount (if any) payable — shown separately, or as 'Total price includes GST' where the GST is exactly one-eleventh of the total price; (7) extent to which each sale on the invoice is a taxable sale. Sales of $1,000 or more must also show the buyer's identity or ABN.

A supplier must provide a tax invoice within 28 days of a customer's request, unless the sale is $82.50 (including GST) or less. Invoices meeting the $1,000-or-more requirements may also be used for smaller sales. Digital/PDF invoices are acceptable if they carry all required information.

Input Tax Credit Information (GST/HST) Regulations, made under s. 169(4)(a) of the Excise Tax Act; set out in CRA Guide RC4022, 'Input tax credit information requirements' table

Total sale under $100: supplier's business or trading name (or intermediary's name); the invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable; the total amount paid or payable. Total sale of $100 to $499.99: all of the above, plus an indication of the total amount of the GST/HST charged (or that the amount paid or payable for each taxable supply, other than zero-rated supplies, includes GST/HST at the applicable rate); an indication of the status of each supply where the invoice includes both taxable and exempt supplies; the supplier's or intermediary's GST/HST registration number. Total sale of $500 or more: all of the above, plus the buyer's name or trading name (or the name of the buyer's authorized agent or representative); a brief description of the property or services; the terms of payment.

These are the particulars a GST/HST registrant must give customers who are registrants so the customer can support a claim for an input tax credit or rebate. Thresholds are on the total sale amount. The $100 and $500 thresholds replaced earlier $30 and $150 thresholds as of 20 April 2021 — older CRA material, including GST/HST Memorandum 8.4 (August 2012), still shows the superseded $30 / $150 figures and should not be relied on.

VAT

£90,000 taxable turnover (deregistration threshold £88,000). In force from 1 April 2024.

Rolling last 12 months, or expected turnover in the next 30 days alone

GST

A$75,000 for businesses generally; A$150,000 for non-profit bodies

GST turnover: current (the 12 months ending at the end of the month) or projected (that month plus the next 11 months)

GST/HST

CAD $30,000 in taxable supplies (small supplier threshold); CAD $50,000 for public service bodies, including charities and public institutions. Charities and public institutions alternatively qualify under a separate $250,000 gross revenue test, which is not available to other public service bodies.

A single calendar quarter, or four consecutive calendar quarters (charities and public institutions: fiscal year, for the gross revenue test)

VAT (SME scheme)

No single EU figure. Each member state sets its own national exemption threshold, capped at EUR 85,000. Separately, use of the cross-border SME scheme in other member states requires Union annual turnover not exceeding EUR 100,000.

Calendar year: national annual turnover in the member state, and Union annual turnover across all member states in the current and previous calendar year

No VAT or GST; state sales and use tax

No federal VAT or GST exists; economic nexus thresholds are set state by state and differ. Verified example — California: USD $500,000 in total combined sales of tangible personal property for delivery into the state.

California: the preceding or current calendar year

3 years, extended to 6 years where unreported income exceeds 25% of gross income shown on the return; 7 years for a worthless securities or bad debt claim; indefinitely if no return is filed or a fraudulent return is filed

Records supporting an income tax return, under the period of limitations for that return

IRS — How long should I keep records?

At least 4 years

Employment tax records, measured after the date the tax becomes due or is paid, whichever is later

IRS — How long should I keep records?

At least 5 years after the 31 January submission deadline of the relevant tax year

Business records supporting a Self Assessment tax return

HMRC / GOV.UK — Business records if you're self-employed: How long to keep your records

6 years from the end of the last company financial year they relate to, or longer in stated cases

Company accounting records, including invoices, receipts, contracts, bank statements and records needed for annual accounts and the Company Tax Return

HMRC / GOV.UK — Running a limited company: Company and accounting records

6 years from the end of the last tax year they relate to

All required business records and supporting documents (books and records), unless the CRA gives written permission to destroy them earlier

CRA — Where to keep your records, for how long and how to request the permission to destroy them early

5 years for most business records

Most business records kept for tax, super and registration obligations; the 5 years starts from when you got the records or completed the transactions or actions they relate to, whichever is later. Some records must be kept longer — for example company records and some employee records for 7 years

business.gov.au (Australian Government) — Record keeping

No EU-wide period — each Member State sets its own storage period

Storage of copies of invoices issued and all invoices received by a taxable person, for supplies in that Member State's territory and invoices received by taxable persons established there

Council Directive 2006/112/EC (VAT Directive), Articles 244 and 247(1)